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Changes in the RUC (Unique Taxpayer Registry) Ecuador 2024

By Ab. Gabriel Pinto Navarrete

Head of Tax Department

 

We are pleased to present a detailed summary of the new regulations established in Resolution NAC-DGERCGC24-00000010 issued by the Internal Revenue Service on March 15, 2024, regarding the registration, update, and cancellation of the Unique Taxpayer Registry (RUC) for individuals and entities.


Updated Requirements for Individual Taxpayer Registration:

  • Identification and Location Documents: The presentation of documents such as identity card, driver's license, passport, among others, is required to verify the taxpayer's identity and location. In addition, receipts such as service invoices or property tax receipts are requested to confirm the physical or electronic address of the establishment.

  • Specific Documentation According to Activity: Additional documents vary according to the type of economic activity, including qualifications for artisans and operating authorizations for child development centers and shrimp farming and processing companies.


Third-Party Procedures

If a third party carries out the procedure, it is necessary to present specific documentation such as the taxpayer's identification and an official authorization generated online.


Updated Requirements for Corporate Taxpayer Registration

  • Permanent Establishments: Presentation of a power of attorney granted by the foreign company detailing certain requirements. This power of attorney must be legalized or apostilled and, if necessary, translated.

  • National Commercial Companies: Presentation of appointments of legal representatives and registration in the Commercial Registry or Companies Registry.

  • Specific Documentation According to Activity: Like for natural persons, additional documents are required according to the economic activity carried out, such as operating authorization.

At Meythaler & Zambrano Lawyers, we are here to ensure that your transition to the new regulations is as smooth as possible. For more information or assistance in meeting these new requirements, do not hesitate to contact us.



Changes in the RUC (Unique Taxpayer Registry) Ecuador 2024

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Legal disclaimer

The content of this blog is provided for informational and educational purposes only and should not be considered legal advice. Regulations in Ecuador are subject to changes and updates that may affect the applicability and accuracy of the content published here. We do not guarantee that the information presented is accurate, complete or current at the time of reading. Therefore, past postings should not be construed as necessarily reflecting current regulations. We strongly recommend that you consult with our qualified attorneys for specific and personalized advice.

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