Taxation Requirements for Non-Taxi Land Transportation Services in Ecuador Clarified in Official Circular

• Circular No. NAC-DGECCGC24-00000005 clarifies requirements for taxpayers providing transportation services in Ecuador
• Commercial land transportation services can only be invoiced by authorized operators, not including taxis
• Only services supported by sales receipts from authorized operators can be considered deductible for income tax
• Services supported by receipts from individuals will be considered non-deductible for income tax
• Commercial land transportation services supported by authorized operators are taxed at a zero percent VAT rate

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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