April 1, 2026 | Official Gazette – Fourth Supplement No. 256

The Internal Revenue Service issued Resolution No. NAC-DGERCGC26-00000015 on March 31, 2026, through which it amended Resolution NAC-DGERCGC21-00000051, modifying the rules for the issuance and use of dematerialized tax credit notes issued by this entity.

The resolution introduces three main changes to the current regulations on dematerialized tax credit notes:

1. Balance management module: The amounts derived from the issuance of dematerialized tax credit notes in favor of a taxpayer will constitute an accumulated balance that can be directly consulted on the SRI en Línea portal.
2. Restriction of scope and compensation limit for tax credit notes: Article 9 of Resolution NAC-DGERCGC21-00000051 was amended. The article provided that dematerialized tax credit notes could be used to fully or partially pay tax obligations registered with the Internal Revenue Service, as well as with the National Customs Service of Ecuador (SENAE).
   The amendment limited the use of tax credit notes to exclusively offset tax obligations, fines, and interest on taxes administered by the SRI. This eliminated the possibility of using them to cover customs obligations or as collateral for customs guarantees.
3. Compensation limit: A restriction was introduced on the use of tax credit note balances. Accordingly, tax obligations, as well as the resulting fines and interest, may only be settled with tax credit notes up to a maximum of 60% of the amount payable per return. The remaining 40% must be mandatorily covered through the payment systems enabled by SRI en Línea (cash or bank debit).
   This provision does not apply to tax credit notes related to the Tax on Foreign Currency Outflows.

The resolution entered into force upon its publication in the Official Gazette on April 1, 2026, with the exception of the amendment to Article 9, which limits the use of tax credit notes exclusively to the settlement of SRI obligations, which will be applicable as of May 1, 2026.

The amendment imposes a significant change in the management of tax credit notes and the payment of tax obligations. As of April 1, taxpayers have been required to pay at least 40% of all their obligations in cash or bank debit, even if they maintain credit balances. As of May 1, these instruments will no longer be valid to settle customs obligations, closing an option for settlement with SENAE.

We remain at your disposal for any inquiries related to the scope of this resolution and its impact on your operations.

Tax Department – BUSTAMANTE FABARA