{"id":26757,"date":"2020-09-15T22:39:45","date_gmt":"2020-09-16T03:39:45","guid":{"rendered":"https:\/\/acl.com.ec\/?p=26757"},"modified":"2020-09-15T22:39:45","modified_gmt":"2020-09-16T03:39:45","slug":"resolucion-nro-nac-dgercgc20-00000055","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/resolucion-nro-nac-dgercgc20-00000055\/","title":{"rendered":"Normas para el registro, declaraci\u00f3n y pago del impuesto al valor agregado por parte de los sujetos pasivos no residentes, calificados como agentes de percepci\u00f3n en la importaci\u00f3n de servicios digitales"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

RESOLUCI\u00d3N Nro. NAC-DGERCGC20-00000055<\/strong><\/span><\/div>\n

\u00a0<\/strong><\/span><\/p>\n

NORMAS PARA EL REGISTRO, DECLARACI\u00d3N Y PAGO DEL IMPUESTO AL VALOR AGREGADO POR PARTE DE LOS SUJETOS PASIVOS NO RESIDENTES<\/span>, CALIFICADOS COMO AGENTES DE PERCEPCI\u00d3N EN LA IMPORTACI\u00d3N DE SERVICIOS DIGITALES<\/strong><\/span><\/div>\n

[\/vc_column_text][vc_single_image image=\u00bb26771″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Seg\u00fan Resoluci\u00f3n Nro. NAC-DGERCGC20-00000055 se establecen normas para el registro, declaraci\u00f3n y pago del IVA por los prestadores de servicios digitales no residentes.<\/span><\/p>\n

 <\/p>\n

Los prestadores de servicios digitales residentes fiscales en Ecuador<\/strong> no se encuentran dentro de este \u00e1mbito y aplicar\u00e1n las normas generales previstas en la normativa tributaria.<\/span><\/p>\n

 <\/p>\n

Agentes de percepci\u00f3n del IVA en la importaci\u00f3n de servicios digitales<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00bfQui\u00e9nes son?<\/strong><\/span><\/div>\n

\u00a0<\/strong><\/span>Son las personas naturales o sociedades no residentes en Ecuador que:<\/span><\/p>\n

 <\/p>\n

    \n
  1. Se inscriban ante el SRI en la forma prevista en la Resoluci\u00f3n;<\/span><\/li>\n
  2. Presten un servicio digital importado por residentes fiscales ecuatorianos o por establecimientos permanentes de no residentes en Ecuador.<\/span><\/li>\n<\/ol>\n

     <\/p>\n

    \u00bfQu\u00e9 obligaciones presentan?<\/strong><\/span><\/div>\n
      \n
    1. Declarar y pagar el IVA de acuerdo con el procedimiento previsto en la Resoluci\u00f3n.<\/span><\/li>\n
    2. Entregar la informaci\u00f3n que sea solicitada por el SRI.<\/span><\/li>\n
    3. Facilitar a los funcionarios autorizados las gestiones y verificaciones.<\/span><\/li>\n<\/ol>\n

       <\/p>\n

      Inscripci\u00f3n, actualizaci\u00f3n, suspensi\u00f3n o cancelaci\u00f3n del Registro \u00danico de Contribuyentes<\/strong><\/span><\/div>\n
      <\/div>\n

      La solicitud de inscripci\u00f3n, actualizaci\u00f3n, suspensi\u00f3n o cancelaci\u00f3n en el RUC, se presentar\u00e1 en la direcci\u00f3n de correo electr\u00f3nico: serviciosdigitales@sri.gob.ec<\/a>.<\/span><\/p>\n

       <\/p>\n

      Actualizaci\u00f3n del catastro en relaci\u00f3n con el registro de prestadores de servicios digitales no residentes<\/strong><\/span><\/div>\n
      <\/div>\n

      La actualizaci\u00f3n se realizar\u00e1 en las siguientes fechas:<\/span>[\/vc_column_text][vc_single_image image=\u00bb26773″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

      Actualizaci\u00f3n del catastro por suspensi\u00f3n o cancelaci\u00f3n de oficio o voluntaria del registro de los prestadores de servicios digitales no residentes<\/strong><\/div>\n

       <\/p>\n

      La actualizaci\u00f3n del catastro se efectuar\u00e1 conforme lo indicado a continuaci\u00f3n:<\/span>[\/vc_column_text][vc_single_image image=\u00bb26774″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

      Plazo para la presentaci\u00f3n de la declaraci\u00f3n del IVA<\/strong><\/span><\/div>\n

      \u00a0<\/strong><\/p>\n

      Se presentar\u00e1 en l\u00ednea la declaraci\u00f3n en forma mensual, hasta el 15 del mes siguiente al per\u00edodo declarado:<\/span>[\/vc_column_text][vc_single_image image=\u00bb26775″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

      Formulario para la declaraci\u00f3n del IVA<\/strong><\/span><\/div>\n

      \u00a0<\/strong><\/p>\n

      Los agentes de percepci\u00f3n del IVA no residentes, presentar\u00e1n su declaraci\u00f3n en el Formulario del IVA, disponible en el portal web transaccional, que ser\u00e1 de uso exclusivo para los prestadores de servicios digitales no residentes.<\/span><\/p>\n

       <\/p>\n

      Los valores registrados deber\u00e1n constar en la moneda de curso legal en Ecuador.<\/span><\/p>\n

      \u00a0<\/strong><\/p>\n

      Base imponible del IVA<\/strong><\/span><\/div>\n

       <\/p>\n

      Corresponder\u00e1 al valor total pagado por los residentes fiscales ecuatorianos o establecimientos permanentes en Ecuador de no residentes, a prestadores de servicios digitales no residentes.<\/span><\/p>\n

       <\/p>\n

      \u00a0<\/strong><\/p>\n

      Multa por presentaci\u00f3n tard\u00eda de la declaraci\u00f3n<\/strong><\/span><\/div>\n

       <\/p>\n

      Cuando el agente de percepci\u00f3n del IVA no residente, declare luego del plazo establecido, adicional pagar\u00e1 una multa equivalente al 3% por cada mes o fracci\u00f3n de mes de retraso.<\/span><\/p>\n

      \u00a0<\/strong><\/p>\n

      Sanci\u00f3n por falta de presentaci\u00f3n de la declaraci\u00f3n<\/strong><\/div>\n

       <\/p>\n

      La falta de presentaci\u00f3n de una o m\u00e1s declaraciones del IVA, dentro del trimestre de la actualizaci\u00f3n del catastro, ser\u00e1 sancionada con suspensi\u00f3n o cancelaci\u00f3n del RUC.<\/span><\/p>\n

      \u00a0<\/strong><\/p>\n

      \u00a0<\/strong><\/p>\n

      Forma de pago del IVA percibido<\/strong><\/span><\/div>\n

       <\/p>\n

      Se pagar\u00e1 el impuesto que resulte en la declaraci\u00f3n a trav\u00e9s de transferencia del valor a la cuenta n\u00famero 01331739 \u201cCCU SRI-IVA-IMPORTACION SERVICIOS DIGITALES-FT\u00bb del Banco Central del Ecuador.<\/span><\/p>\n

       <\/p>\n

      Los agentes de percepci\u00f3n del IVA, no residentes, deber\u00e1n enviar un correo electr\u00f3nico al SRI (recaudacion@sri.gob.ec), en el cual se informe sobre el pago realizado.<\/span><\/p>\n

       <\/p>\n

      El catastro actualizado regir\u00e1 desde el 16 de septiembre de 2020 y su siguiente actualizaci\u00f3n ser\u00e1 el 15 de enero de 2021, conforme lo dispuesto en la Resoluci\u00f3n.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

      Ante cualquier duda, comun\u00edcate con nosotros<\/strong><\/p>\n

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      Keep yourself constantly updated!<\/strong><\/p>\n

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      [vc_row][vc_column][vc_column_text] RESOLUCI\u00d3N Nro. NAC-DGERCGC20-00000055 \u00a0 NORMAS PARA EL REGISTRO, DECLARACI\u00d3N Y PAGO DEL IMPUESTO AL VALOR AGREGADO POR PARTE DE LOS SUJETOS PASIVOS NO RESIDENTES, CALIFICADOS COMO AGENTES DE PERCEPCI\u00d3N EN LA IMPORTACI\u00d3N DE SERVICIOS DIGITALES [\/vc_column_text][vc_single_image image=\u00bb26771″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Seg\u00fan Resoluci\u00f3n Nro. NAC-DGERCGC20-00000055 se establecen normas para el registro, declaraci\u00f3n y pago del IVA por […]<\/p>","protected":false},"author":3,"featured_media":26771,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-26757","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26757","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=26757"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26757\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/26771"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=26757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=26757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=26757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}