These are the digital services for which the SRI will begin to charge VAT
Starting next Wednesday, September 16, hundreds of digital services in Ecuador will pay a percentage for value added tax.
These are popular streaming sites like Netflix, Amazon or Spotify, or passenger service platforms like Uber; the dating app Tinder, or the learning app like Coursera.
The Internal Revenue Service (SRI) reported that every three months it will publish the list of sites that Ecuadorians access and for which they will have to pay an additional 12%.
Article 44 of the regulation to this law determines that digital services are those “provided and / or contracted through the Internet, or any adaptation or application of the protocols, platforms or technology used by the Internet, or another network through from which similar services are provided which, by their nature, are basically automated and require minimal human intervention, regardless of the device ”. (I)