Country pack
communityEcuador
Ekwo is free, open source accounting software. Its Ecuador pack carries the chart of accounts (Plan de cuentas — clasificación NIIF, 113 accounts), 2 tax rates in USD, the periodic return (Declaración del Impuesto al Valor Agregado — Formulario 104, 17 boxes), and the financial statements (Estado de situación financiera, Estado de resultado integral). Last checked on 2026-10-10 against 9 texts of law and official sources.
- Country code
EC- Currency
USD- Pack version
0.3.0- Last checked
- 2026-10-10
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 113 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 8 taxes at rates of 0, 15
domestic,exempt,export,foreign_services_received - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
EC-IVA-104— 17 boxes, filed month or half_year
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- a day assigned per taxpayer
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2.1.04.03 - receivable
1.1.07.01
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
csvno reader yet
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
EC-NIIF-ESF— 26 linesEC-NIIF-ER— 8 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer9 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-10
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.3.0— published 2026-10-23es
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
EC-IVA-104declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2.1.04.03. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
csvbank statementFree, for everNot yet: no brick of packages/formats/ reads csv.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
What it was built from
9 sources — the law this pack was read against
- Ley de Régimen Tributario Interno (Codificación No. 2004-026), con sus reformas — incluida la Ley Orgánica para Enfrentar el Conflicto Armado Interno, la Crisis Social y Económica (Registro Oficial Suplemento 516, 14 de marzo de 2024), que reformó el artículo 65
Servicio de Rentas Internas (SRI) — Dirección Nacional Jurídica · law · read 2026-09-26
- Decreto Ejecutivo No. 198 del 15 de marzo de 2024 — aplica la tarifa general del impuesto al valor agregado del 15 % a partir del 1 de abril de 2024, dentro del rango del 13 % al 15 % que fija el artículo 65 de la Ley de Régimen Tributario Interno
Servicio Nacional de Aduana del Ecuador (SENAE) — publicación oficial del decreto · regulation · read 2026-09-26
- Reglamento para la Aplicación de la Ley de Régimen Tributario Interno (RALRTI)
Servicio de Rentas Internas (SRI) · regulation · read 2026-09-26
- Formulario IVA (Formulario 104) y Guía para contribuyentes — Elaboración y envío de la declaración del Impuesto al Valor Agregado
Servicio de Rentas Internas (SRI) · form · read 2026-09-26
- Reglamento de Comprobantes de Venta, Retención y Documentos Complementarios
Servicio de Rentas Internas (SRI) · regulation · read 2026-09-26
- Facturación electrónica — esquema de validación previa (autorización, clave de acceso), esquema offline y transmisión inmediata de comprobantes
Servicio de Rentas Internas (SRI) · guidance · read 2026-09-26
- SRI en línea — portal de declaración de impuestos (Declaraciones / Declaración de Impuestos / Elaboración y envío de declaraciones)
Servicio de Rentas Internas (SRI) · portal · read 2026-09-26
- Ley de Régimen Tributario Interno, arts. 19 a 21 — obligación de llevar contabilidad, principios generales y estados financieros
Servicio de Rentas Internas (SRI) — SRinforma · guidance · read 2026-09-26
- Instructivo Formulario 104 — Declaración del Impuesto al Valor Agregado (septiembre de 2017)
Servicio de Rentas Internas · guidance · read 2026-10-10
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