Ecuador has published Resolution No. NAC-DGERCGC20-00000061 of 29 September 2020, which establishes new rules for withholding at source for VAT purposes. The new resolution replaces Resolution No. NAC-DGERCGC15-00000284 of 2015, including new provisions in relation to withholding of VAT on the import of digital services.

For the purpose of withholding, the new resolution provides that withhol…