SRI clarifies 15% VAT applies to online betting in Ecuador
Ecuador’s Servicio de Rentas Internas (SRI) clarified that online betting and other qualifying digital services are subject to the country’s 15% VAT. Local operators must collect and report the tax, while foreign platforms using local payment providers rely on those intermediaries to withhold it; users are responsible where no intermediary is involved.
Operators, payment intermediaries and users each have distinct VAT collection or reporting duties for qualifying digital services.