Before beginning to explain each step that you must follow and do to process the RUC in Ecuador, we would like you to first know what the RUC is and why it is necessary to obtain it.
It is the Single Registry of Taxpayers is the document that identifies and individualizes taxpayers, natural or legal persons, for tax purposes. The RUC is the instrument in charge of providing the Internal Revenue Service (SRI) that carries out tax control. It serves the taxpaying citizen to carry out any activity in the economic area permanently or occasionally that he / she performs in Ecuador . It has to do with or refers to the identification number assigned to all those natural persons or companies, who are owners of goods or rights for which they must pay taxes before the RUC.
The RUC number, which is individual and unrepeatable, is made up of thirteen digits and varies according to the type of taxpayer. For natural persons, the RUC number is equal to their identification number, followed by the code 001. For legal persons, it is a random number depending on the province in which they are incorporated. The RUC is not only a specific sequence of numbers, but also includes personal information of the taxpayer such as: tax address, telephone numbers, email, description of the economic activities carried out, type of taxpayer and the tax obligations that must be met according to the assigned type.
It is an obligation to register with the RUC, both natural persons and legal entities that start or carry out some type of economic activity in the country permanently or occasionally or that are owners of goods or rights for which they must pay taxes.
Why should we pay taxes?
Because it is one of the main means by which the National Government obtains income to finance works, projects that ensure permanent development both economically and socially in Ecuador.
This is not optional; It is a citizen obligation that must be fulfilled as established by law.
The Single Taxpayer Registry (RUC) of Ecuador is a system created by the Internal Revenue Service (SRI) to identify people and companies that carry out economic activities in the country.
This is not something optional but mandatory for every citizen who is in the country.
Requirements to obtain the RUC:
To obtain the RUC in Ecuador, all individuals, public institutions, non-profit organizations and other companies, foreign and national, must register within the first thirty days of having started their economic activities in the country permanently or eventually and that they have assets for which they must pay taxes.
In the following agencies you can carry out your procedure:
- Cuenca Agency
- Gualaceo Single Window
- Guaranda Agency
- Tulcan Agency
- Azogues Agency
- Single window Cañar
- La Troncal Agency
- Alausi Single Window
- Riobamba Center Agency
- Riobamba Norte Agency
- La Mana Agency
- Latacunga Agency
- Unique Window Huaquillas
- Machala Agency
- Piñas Agency
- Santa Rosa Agency
- Atacames Single Window
- Esmeraldas Agency
- Quinindé Agency
- San Cristobal Agency
- Santa Cruz Agency
- Daule Single Window
- Single Window Municipality of Duran
- Guayaquil Zonal Agency
- Centennial Agency
- Guayaquil Center Agency
- Garzota-Returns Priority Groups Agency
- El Fortín Mall Agency
- Milagro Agency
- One-Stop Shop Beaches
- Ibarra Agency
- Otavalo Municipality Single Window.
For natural persons:
For the application and processing, you must present the following documents at the corresponding Office:
- Original and copy of the identity card
- If you are a foreigner and you are already a resident in Ecuador, you must bring an original and a color copy of the passport and the type of visa
- If you are a resident in the country, in your case you must present a refugee credential.
- Migratory document (for procedures in the Galapagos island region)
- Indicate economic activity carried out or types of constant transactions carried out according to the asset
- To justify domicile, you must present the original and deliver a copy of one of the following documents.
- Basic services sheet (water, telephone, electricity)
- Rural or urban property
- Mobile phone bill, landline, Internet or pay TV.
- Bank or credit card statement
- Property registration certification
- lease or contract bill
- Credit or debit notes issued by basic services
- Deed of purchase and sale of the property
- Document made by the public entity stating the address.
Remember that these documents must correspond to any of the twelve months prior to the date of application for registration of the RUC starting from the date of issue.
There are specific requirements to obtain the RUC according to the profession.
In addition, there are specific requirements according to the trade or profession that the user or citizen performs or performs. In general, it is an essential document for those who have some kind of handling of goods, companies or businesses.
Here are some of the most relevant professions in Ecuador, until the moment of our research, these are the ones that are most frequently covered. Usually it is one more document than the list already specified.
- Craftsmen: Qualification obtained in the National Board of Defense of the Craftsman or in the Ministry of Industries and Productivity MIPRO (Submit Original and copy)
- Counters: Professional title related to Accounting and Auditing careers (CPA, Engineer, Graduate, Magister, Doctor); and in case of working in a dependency relationship, the employer’s certificate or contract for the provision of services [Verificación en línea SENESCYT].
- High School Accountant: Bachelor’s degree related to CBA Accounting [Verificación en línea SENESCYT].
- Diplomatic: Diplomatic agent credential (Submit Original and copy).
- Professionals: Professional title (With online verification by SENESCYT)
- Day care centers: Ministerial agreement (Submit Original and copy).
- Educational Activities: Ministerial agreement (Submit Original and copy).
- Non-emancipated minors: Identification document of the minor’s legal representative.
- Emancipated minors: Public deed in case of voluntary emancipation issued by the notary; or the judicial sentence issued by the competent judge; or the marriage certificate in case the identity card does not state your marital status.
- Notaries: Appointment issued by the National Council of the Judiciary.
- Carriers: Enabling title (Submit Original and copy).
For legal persons:
- Form 01A and 01B
- Articles of Incorporation Appointment of Legal Representative or Withholding Agent
- Show the original and deliver a copy of the identity card of the Legal Representative or Withholding Agent
- Deliver the original of the voting certificate of the last electoral process of the Legal Representative or Withholding Agent
- Deliver a copy of a document that certifies the address of the fiscal domicile in the name of the taxpayer.
However, the requirements may vary depending on the company belonging to the public or private sector.
The taxpayer must approach any of the contribution windows of the Internal Revenue Service at the national level, carrying the aforementioned requirements and registering the Single Taxpayer Registry (RUC).
Did you not know what to do to process your RUC? Here we will help you in the best way so that you know each step that you must follow.
As a first step, to identify citizens in front of the Tax Administration, the Single Registry of Taxpayers (RUC) was implemented, whose function is to register and identify taxpayers taxpayers for tax purposes and provide information to the Tax Administration.
The RUC records information related to the taxpayer such as: The address of the parent company and its establishments where it carries out economic activity, the description of the economic activities it carries out, the tax obligations derived from them, among others.
The economic activities assigned to a taxpayer are determined according to the classifier of activities ISIC (Unique international industrial classifier).
The formats to subscribe your RUC They are on the SRI website that you can download and carry out the procedure personally, you do not require a manager.
Where to get RUC?
In the city of Quito you can attend the governmental platform on Av. Amazona or to the north you can also attend Av. Galoplazaso and in the south center in the south equicenter there is an SRI headquarters.
There you will be able to carry out all the procedures to register before the Sole Taxpayer Registry.
This process does not have any type of costs, once the requirements have been delivered, you must wait 5 minutes to obtain your RUC.
Even this procedure can be done online in the Online Services of the SRI website. In the prescription you must complete the fields that will be requested, and once completed, you send the information and generate a PDF that you must present at the time of completing the SRI online process.
With an assigned RUC, the holder will be authorized to carry out commercial activities legally in Ecuador. You will be enabled to issue payment vouchers and make tax returns through your cell phone or computer. It also offers other benefits, such as: Obtain a municipal patent, carry out procedures before the Mercantile Registry, the Property Registry, join the IESS, exports and imports.
Once the person obtains this procedure, they will be able to adapt to the Ecuadorian Simplified Tax Regime (RISE), which only applies to natural persons that do not generate sales greater than 60 thousand dollars per year. This scheme offers a series of facilities when it comes to having to pay taxes.
What is the RUC?
In addition to tax aspects, in other areas the RUC is also necessary. It is specifically required for: (1) Obtaining the municipal license; (2) Affiliation to the IESS; (3) Bids with SERCOP; (4) Notary services; (5) Procedures before the Mercantile Registry and Property Registry; (6) Imports and Exports.
The relevance of the RUC is undoubtedly due to its multiple uses and all taxpayers must be aware that obtaining it, while allowing them to meet their commercial goals, also imposes obligations. The RUC is for taxpayers the crucial document to exercise their economic rights, always considering the tax burden that is inseparably associated with them.
It is the Single Registry of Taxpayers, it is a systematic registry created by the SRI created for individuals and companies that carry out economic activities and have tax obligations, that is, tax payments.
In the Web portal you will be able to observe http://www.sri.gob.ec/web/guest/home that the RUC is composed of different parts, one of them is the name of the taxpayer, full names and identification number adding 001. Address where your business premises are located and your activities and economic obligations, in which month you must make your declarations.
The taxpayer cycle is:
- Registration in the RUC
- Issuance of the Voucher
- Tax return
- Tax payment
Why take out the RUC?
The Internal Revenue Service or SRI is a technical and autonomous body of the Ecuadorian State born in 1997 with the main objective of fighting against tax evasion and bad tax practices caused by the absence of tax culture in the country at that time and that in stopping certain social groups still persists to this day.
The SRI the RUC is an identifier that serves to be legally within the market, In other words, be present in front of the tax administration and become a taxpayer who must carry out their obligations in a timely and responsible manner.
If you do not carry out your procedures within the SRI and you are not legally within the market, you will have complications and in view of the fact that the SRI makes a visit, it could close your premises.
The basic functions of SRI or RUC according to law No. 41, art 2 are:
- Carry out the determination, collection and control of the internal taxes of the State and of those whose administration is not expressly assigned by law to another authority;
- Prepare studies regarding reforms to tax legislation
- Execute tax policy approved by the President of the Republic
- Know and resolve the requests, claims, resources and absorb the consultations that are proposed, in accordance with the Law
- Impose sanctions in accordance with the Law.
- Issue and cancel credit titles, credit notes and collection orders;
- Establish and maintain the national tax statistical system;
- Carry out the transfer, for consideration, of the portfolio of credit titles in whole or in part, with prior authorization from the Board of Directors and subject to the Law;
- Request taxpayers or those who represent them any type of documentation or information related to the determination of their tax obligations or third parties, as well as for the verification of tax determination acts, in accordance with the Law; and,
- The others assigned by the Law.
Who should process RUC?
All natural persons, public institutions and non-profit societies, national and foreign companies that have assets and that therefore must pay taxes. All this in accordance with the law of the Single Taxpayer Registry.
As well as the entities of the public sector, the Armed Forces and the National Police, foundation, cooperative, corporation or similar entities whether or not they have profit motives.
Accountants must register with the RUC on a mandatory basis, even if they exclusively work in a dependency relationship.
In other words, if you work independently providing a service or start a business, you are obliged to obtain a RUC.
Remember that you can carry out the search through the page if you are a Company Name or if you carry a Commercial Name. For these two searches you can enter any text as long as it is greater than or equal to three characters, if the entered text generates more than 50 rows of results, the system will ask you to be more specific and therefore more data must be entered to locate the desired taxpayer.
In case of having other obligations, a third person may also process your RUC, apart from presenting the previously indicated requirements according to the type of taxpayer, they must also carry:
For natural person:
- Original of the simple authorization letter from the taxpayer.
- Copy of the taxpayer’s identity card, passport, refugee credential or visa.
- Original ID of the person who carries out the process.
For legal persons
- Signature of authorization to third parties that appears in the form RUC 01-a or RUC 01-B.
- Copy of the refugee credential, passport or visa of the legal representative.
- Original ID of the person who carries out the process.
the only exceptions are:
- Natural persons who work in a dependency relationship.
- Foreigners who serve in Ecuador for less than 183 days in the year.
Once you have the document at hand, you can approach any authorized printing company to prepare your invoices.
How to consult RUC?
The consultation of the RUC or SRI must be done through: RUC number, company name or commercial name. The online SRI allows you to consult the taxpayer’s data.
In addition, the SRI has a platform where you can obtain information on the taxpayers registered in the RUC (includes: state, class, type, activity, registered establishments, among others).
- At the beginning there are three search options: RUC, Company Name or Commercial Name. Choose RUC.
- In the RUC field proceed to write the RUC number you want to consult
- In Security Verification, choose the Captcha (the drawings) that they request
- Click on «Consult»
RUC number (13 numerical digits):For this search it is necessary to enter the RUC number of the taxpayer from which the information is to be obtained.
Company Name or Commercial Name: For these two searches you can enter any text as long as it is greater than or equal to three characters, if the entered text generates more than 50 rows of results, the system will ask for it to be specific and therefore more data must be entered to locate the taxpayer you want.
RUC of natural persons: The RUC number corresponds to ten digits of your identity or citizenship card, plus 001.
The Internal Revenue Service was born in 1997 on the basis of the principles of justice and equity as a solid foundation. In response to the high tax spread. Nourished by the almost total absence of the tax culture. Since its creation, it has stood out for being a self-governed institution in the definition of management policies and strategies that have allowed it to be managed with balance, transparency and firmness in decision-making that is applied transparently both its policies and tax legislation. .
In recent years there has been a huge increase in tax collection. Between 2000 and 2006 the collection was 21,995 million; while in the period between 2007 and 2013 the collection tripled, exceeding 60,000 million dollars. The figure reached by the SRI is not due to tax reforms but to the efficiency in the management of the institution, to the improvements and implementation of high technology systems, development of innovative products such as Electronic Invoicing, mobile SRI, online services, reduction of indirect costs to citizens and the consolidation of the tax culture, in addition to the significant increase in taxpayers.
Through the following link you can enter the SRI portal and make your inquiry online: http://www.sri.gob.ec/web/guest/home
Without a doubt, advanced technology every day offers you the ease of being able to do all the things you need, technology is us helping more and more to be able to keep us informed of how to carry out each of our procedures in a fast way through the Internet.
Because the digital discourse is closely linked to a notion of irrevocable progress, Silicon Valley will always want to convince us that any transition to a new system can only be beneficial. But like everything that is the result of a design process, a technology rests on a delicate balance between achievements and resignations. When we adopt it, we agree to enter into a negotiation to decide whether we are willing to part with certain things in exchange for new possibilities.
We love being able to provide you with the best options to help you carry out each and every one of the procedures you need in Ecuador, we hope to be able to help you in everything you need through our articles.
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