Ecuador’s Internal Revenue Service (SRI) announced that certain taxpayers were required to declare and pay the Foreign Exchange Outflow Tax (ISD) during April 2026, depending on their spending abroad in the previous year.
The requirement applied to individuals who made international purchases in 2025 exceeding $5,188.26 using credit or debit cards, in cases where the financial institution did not automatically withhold the tax.
Authorities clarified that the ISD covers transactions made both to and from abroad, including online purchases and other foreign payments processed through banking systems.
To complete the process, taxpayers were instructed to access the SRI’s online platform and select the corresponding ISD declaration form. The form, identified by code 4584, had to be completed according to the ninth digit of the taxpayer’s national ID or tax registration number.
Once submitted, the payment could be made directly through the system.
The SRI established a payment window between April 10 and April 28. Officials warned that taxpayers who failed to meet the deadline would face surcharges and penalties for late payment.
Authorities encouraged individuals to review their transaction history to determine whether they met the threshold and to complete the process within the established timeframe.