On June 7, 2025 the Ecuador’s Official Gazette published a resolution extending transfer pricing filing deadlines for the 2024 fiscal year. As per the Resolution, taxpayers with related-party transactions over $3 million now have until September to file their required annex. As well the taxpayers with transactions exceeding $10 million can submit by September 2025 the additional Comprehensive Transfer Pricing Report. The new deadlines aim to give companies more time to meet their reporting obligations.
Ecuador’s Official Gazette published a new resolution on May 20, 2025 which updates the foreign currency outflow tax (ISD) for international transaction card usage. For individuals and entities that exceed the annual exemption, will now file one form and remit payment in April for the previous year. The deadline will depend on the ninth digit of the taxpayer ID, which will fall between April 10 and April 28. For taxpayers that did not submit ISD returns for 2022, 2023, or 2024 will need to remit the total due by June 30, 2025, using a multiple payment document.