Ecuador’s IVA Refund Rules Are Tighter in 2026

If you or someone in your household uses Ecuador's IVA refund system, 2026 has a few details worth checking before you submit receipts.

The IVA refund is available to older adults and people with disabilities for purchases of basic goods and services. In 2026, the SRI has strengthened controls and clarified which expenses qualify.

How Much Can Be Recovered

For older adults, the maximum refund is $144.60 per month in 2026.

For people with disabilities, the amount depends on the certified percentage of disability.

What Expenses Qualify

The SRI recognizes invoices in these categories:

• Food

• Clothing

• Health

• Education

• Construction

The SRI is excluding requests tied to:

• Fuel

• Transportation

• Culture

• Communication

• Sports

Even if an invoice is valid and shows IVA, those categories are not considered for the refund.

Invoice Rules To Watch

The SRI requires three basic conditions for an invoice to count:

• The invoice must be issued with a cedula

• Invoices with RUC are not accepted

• The purchase must be for personal consumption

The system can reject purchases connected to commercial or economic activity.

Automatic And Online Requests

For automatic refunds, the beneficiary must first register at an SRI office and obtain a confirmation code. Once that is enabled, the person can request the refund at an authorized business by presenting the cedula number and entering the assigned code.

For online requests, the process runs through the SRI portal: log in, go to Devoluciones, select Devolucion del IVA, review the available invoices, choose the valid receipts, confirm the bank account and submit the request.

Refunds can be requested up to five years after the invoice issue date.

Why Expats Should Care

This is one of those Ecuador systems where the small details matter. If the invoice is under the wrong identifier, or the purchase category does not qualify, the request may fail even if the receipt looks fine.

The practical habit: ask for qualifying purchases under the right cedula at the time of purchase, keep your receipts organized by category, and do not assume that every IVA charge is refundable.