This article outlines the specific documents required to register for VAT in Ecuador, organized by business type: resident businesses with physical presence, and non-resident remote sellers.
If your business has a physical presence in Ecuador, you will register for a RUC (Registro Único de Contribuyentes) using Formulario RUC 01-A (Sociedades). The following documents are required:
Formulario RUC 01-A (Sociedades): Completed RUC registration form.
Company incorporation document: Escritura pública or document of constitution, duly registered.
Legal representative appointment: Nombramiento or proof of representation.
ID of the legal representative: Cédula (national ID) or passport.
Proof of tax domicile: A utility bill, CUEN, lease, deed, or certificate dated within the allowed recency window.
If filed by a third party: Authorization or third-party filing documentation.
If your company has more than five shareholders: Additional shareholder information file.
You will also need to provide the following information when completing the RUC form:
Company legal name and trade name, including the start date of business activities.
Economic activity details, including industry classification.
Business address and contact details for the head office and all establishments.
Legal representative identification and contact details.
Accountant details, where applicable.
If your business is based outside Ecuador and sells digital services to Ecuadorian consumers (B2C), you register through the SRI's simplified digital service providers registry. The following documents are required (note that forms must be completed in Spanish and signed):
Registration request form for RUC inscription as an agente de percepción: Completed in Spanish and signed.
Tax residence certificate: Certificate confirming your entity's tax residency in your home country.
Proof of legal existence: With Spanish translation, and showing at minimum your country, legal name, foreign tax ID, city, registered address, postal code, and contact details.
Proof of legal representative appointment: With Spanish translation.
ID of the legal representative: Passport or government-issued ID showing full name, photo, and signature.
Attorney or local agent details (optional): If you choose to use an attorney or agent in Ecuador, include their contact details.
NOTE: All documentation submitted by non-resident sellers must be in Spanish or accompanied by a certified Spanish translation. Incomplete submissions may delay approval.
Q: Does my registration form need to be in Spanish?
A: Yes, if you are a non-resident remote seller. The registration request form must be completed in Spanish and signed. Supporting documents in other languages must include a certified Spanish translation.
Q: Is there a government fee to register in Ecuador?
A: No. Registration is free of charge for both resident businesses and non-resident remote sellers. The government does not charge a fee to obtain a RUC or to register with the simplified digital services registry.
Q: Do I need to notarize my documents?
A: For non-resident sellers, documents such as proof of legal existence and legal representative appointment must include a Spanish translation, and depending on the document type, may require apostille or notarization. Kintsugi recommends consulting with a local tax professional or attorney to confirm current SRI requirements for your specific situation.