Key obligations for economic groups
During June 2025, Ecuadorian companies that have carried out transactions with related parties must comply with relevant tax obligations. In accordance with Internal Revenue Service (SRI) regulations, taxpayers whose transactions with related parties exceeded USD 3 million during the 2024 fiscal year must file the Annex on Transactions with Related Parties (OPR).
In addition, if such transactions exceed USD 10 million, there is an additional obligation to file the Comprehensive Transfer Pricing Report, supported by a technical study in accordance with the OECD Guidelines.
Due dates according to the ninth digit of the RUC
The deadlines for filing these obligations are determined by the ninth digit of the taxpayer’s RUC, according to the following schedule:
| Ninth digit of the RUC | Filing deadline |
|---|---|
| 1 | June 10, 2025 |
| 2 | June 12, 2025 |
| 3 | June 14, 2025 |
| 4 | June 16, 2025 |
| 5 | June 18, 2025 |
| 6 | June 20, 2025 |
| 7 | June 22, 2025 |
| 8 | June 24, 2025 |
| 9 | June 26, 2025 |
| 0 | June 28, 2025 |
It is essential that companies meet these deadlines to avoid penalties.
Importance of technical compliance
Failure to comply with these obligations may result in financial penalties and additional audits. Therefore, companies must ensure that their information is supported by adequate documentation justifying the prices agreed upon in their intercompany transactions.
This technical analysis must include comparability, selection of the most appropriate method, and determination of acceptable margins, considering the function and risk assumed by each party.
Plan ahead and avoid contingencies
June is a key month for reviewing, validating, and filing tax information. Proper planning and specialized support in Transfer Pricing will ensure adequate compliance with these requirements.
At TPC Group, we have an expert team in the design, preparation, and presentation of Transfer Pricing reports in Ecuador and throughout Latin America. We provide personalized advice to comply with the SRI’s requirements effectively and safely.
Contact us today and ensure your company’s tax compliance.
Sources:
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Tax Bureau: Tax and business obligations May 2025
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TPC Group: Transfer Pricing Report and Annex in Ecuador
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Internal Revenue Service (SRI): Bulletin No. NAC-COM-24-050Sri+10Sri+10Sri+10
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Internal Revenue Service (SRI): International Taxation