Ecuador runs a dual reporting system. Companies report to the tax authority, the Servicio de Rentas Internas (SRI), and to the corporate regulator, the Superintendencia de Compañías, Valores y Seguros (SCVS). Both have electronic platforms, and several deadlines fall in the same few months, so the spring is the busiest period of the year.

This guide covers the compañía limitada (Cía. Ltda.) and the sociedad anónima (S.A.), the most common vehicles for foreign-owned subsidiaries, and the simplified corporation (S.A.S.). It is written for founders and for legal, finance and operations teams that need a practical annual view.

Updated November 9, 2026. Ecuadorian dates depend on the tax identification number and on yearly resolutions, so treat the dates below as the usual pattern and confirm them each year.

Entity compliance Ecuador: the quick answer

• Hold the ordinary general meeting within three months after year-end to approve the financial statements.

• Upload the annual financial information and supporting documents to the SCVS. The 2026 deadline communicated to supervised companies was 30 April.

• File the annual income tax return with the SRI. The process opens in February, and company dates fall in April depending on the ninth digit of the tax number.

• File the annual annexes, including dividends and related-party reports where thresholds apply.

• Report foreign shareholders to the SCVS and the SRI each year, and pay the annual SCVS contribution.

What determines an Ecuadorian company's compliance requirements?

The legal form, the size and the ownership matter. Cía. Ltda. and S.A. companies are supervised by the SCVS. The S.A.S. was introduced as a more flexible form with lighter formalities, but it still reports. Larger companies have audit requirements, and companies with related-party transactions above thresholds have transfer pricing reports.

Foreign ownership adds a specific annual item. Ecuadorian companies with foreign companies as shareholders must submit documents about those shareholders each year, including a certificate of legal existence and a list of the foreign company's owners, unless an exception applies. The SRI also requires reporting of the composition of foreign shareholders and the beneficial owners.

Annual entity requirements in Ecuador: the core checklist

1. General meeting and financial statements

Ecuadorian companies hold an ordinary general meeting in the first three months after year-end. The meeting reviews the financial statements and the legal representative's report, reviews any report by commissioners or supervisory bodies, and decides on the distribution of profits. Keep the minutes and the signed financial statements. Financial statements follow Ecuadorian accounting rules based on international standards.

2. Filing with the SCVS

Companies under the SCVS file their annual financial statements and related documents through the regulator's online system. A bulletin for 2026 reminded companies to complete the upload and validation before 30 April 2026. Check the exact date in the SCVS resolution each year, because the regulator can set different dates by company type and by the last digit of the company number.

External audit is required for companies above thresholds based on assets, and the thresholds are set by the SCVS. Third-party summaries give different thresholds, so confirm them with an Ecuadorian adviser before assuming that you are exempt. Larger companies also file audit reports and, where they are reporting entities for anti-money-laundering purposes, a compliance program audit by a May date.

3. Annual income tax return

Companies file the annual income tax return electronically with the SRI. The filing window opens in February, and for companies in the general regime the deadline falls in April, with exact days set by the ninth digit of the tax identification number. Special taxpayers may have earlier dates. Related annexes follow, including the dividends and benefits annex in May.

4. Related-party and transfer pricing reports

Companies with related-party transactions above set thresholds file annexes and a comprehensive transfer pricing report. A 2026 calendar from a local firm notes that transactions above USD 10 million in cumulative amounts require the comprehensive report. Lower thresholds apply to the annex. Check the thresholds each year.

5. Foreign shareholder reporting and annual contribution

Companies with foreign shareholders must send the SCVS the information required by regulation about those shareholders. Professional calendars show a January date, with a short extension to February for companies that did not receive the documents on time, and a February date in some years, so confirm the date in force. Companies also pay the annual SCVS contribution, which for 2026 was set at up to one per thousand of real assets, with payment due by 30 September 2026 according to press reports.

Tax and indirect tax obligations

The general corporate income tax rate is 25 percent, with higher rates for companies with shareholders in low-tax jurisdictions and incentives for certain activities. VAT applies to most supplies and is filed monthly for most taxpayers, and semi-annually for some. Ecuador's VAT rate has changed in recent years, so check the current rate before pricing. Withholding returns are also monthly, with semi-annual options in some cases.

Companies also pay municipal taxes. An annual tax of 1.5 per thousand on total assets is due to the municipality after the income tax deadline, and the property tax is paid at the municipal level. Dividends paid to foreign shareholders are subject to withholding tax, which can be reduced under a treaty. Recent regulations introduced rules on the tax treatment of capitalizing profits and on decapitalization, so ask your adviser before reinvesting or distributing profits.

Foreign-owned subsidiaries

Ecuador allows foreign ownership in most sectors. A foreign shareholder needs a taxpayer registration, and a corporate shareholder gives apostilled, translated corporate documents. The local company needs a legal representative who lives in Ecuador. Foreign investment contracts and some incentives require registration with the competent authorities.

A foreign parent must be documented in the beneficial ownership information that the company reports. Collect identification documents for the individuals behind the structure early. Intercompany loans, services and royalties need contracts and transfer pricing support, and foreign currency transfers abroad can carry a tax on foreign currency outflows, so check the current rate before remitting.

First-year and event-triggered obligations

In the first year, the company is incorporated before a notary and approved by the SCVS, registered in the commercial registry, registered with the SRI to obtain its RUC, and enrolled with the social security institute if it hires. It then authorizes electronic invoicing and opens a bank account.

Events that trigger filings include a change of legal representative, a transfer of shares, a capital increase, a change of address, a merger and a liquidation. Most need a deed or resolution and filings with the SCVS and the SRI. A foreign shareholder change also needs the updated documents described above.

Employment and local requirements

Ecuadorian employers register employees with the social security institute (IESS) and pay employer contributions. Employees receive the thirteenth salary in December and the fourteenth salary, which is paid in March in the coastal region and August in the highlands, and companies distribute 15 percent of profits to employees, generally by 15 April. Written contracts must be registered. Occupational health and safety rules apply, and companies above set headcounts must implement committees and programs. Many foreign-owned subsidiaries use a local payroll provider to manage the filings.

Build a compliance calendar for Ecuador

A compliance calendar turns the rules above into dated tasks with named owners. Start from the financial year-end and the incorporation anniversary, then add the recurring monthly and quarterly items. Review it each quarter, because deadlines, extensions and registry systems change.

• January to February: send the foreign shareholder documents to the SCVS and collect payroll annexes.

• By 15 April: pay the employee profit share.

• April: hold the general meeting, upload the SCVS information and file the income tax return on your date.

• May: file the dividends annex and any audit or compliance reports that apply.

• 30 September: pay the annual SCVS contribution.

• March and August or December: pay the fourteenth and thirteenth salaries.

Common mistakes

• Assuming the SCVS and SRI deadlines are the same.

• Forgetting the foreign shareholder documents each January or February.

• Not checking audit thresholds with the SCVS.

• Reinvesting or distributing profits without considering the new capitalization rules.

• Missing the profit share to employees.

• Using documents from abroad that are not apostilled or translated.

Entity compliance Ecuador: frequently asked questions

Which regulators does an Ecuadorian company report to?

The SRI for tax and the SCVS for corporate and financial reporting, with other agencies for payroll and anti-money-laundering where relevant.

When must a general meeting be held?

In the three months after year-end, to approve the financial statements and decide on profits.

When is the SRI income tax return due for companies?

The process opens in February, and company dates in April depend on the ninth digit of the tax number.

Do foreign shareholders require special reporting?

Yes. Companies with foreign shareholders send documents about them to the SCVS and report ownership information to the SRI.

Is an external audit required?

It depends on asset thresholds set by the SCVS. Sources vary, so confirm the thresholds with an Ecuadorian adviser.

What is the annual SCVS contribution?

A contribution of up to one per thousand of real assets, with the 2026 payment due by 30 September.

How CoverPin can help

CoverPin helps finance, legal and operations teams track entity obligations across countries. See our international entities overview, learn about compliance advisory, or browse more guides in our legal and compliance resources.

This article is general information, not legal, tax or accounting advice. Confirm current requirements with the relevant authority or a qualified local adviser before acting.