How to Get More IVA Contributions Back – With Less Hassle from the SRI
Update to our 2022 article Stalking the Elusive IVA Refund.
Why IVA Refunds Matter More in 2025
There are two solid reasons why claiming your IVA refunds is worth your time:
- The maximum monthly refund has increased. You can now get back up to $141 per month, or $1,692 per year, if you pay in at least $141 for claimable category purchases.
- It’s easier than ever. Most businesses now report IVA collection data directly to the SRI through their electronic billing systems (facturación electrónica). That means far fewer paper receipts to collect or upload yourself – the data is captured automatically when you make a purchase.
The Delay Game: SRI Still in Catch-Up Mode
If you’re planning to claim your IVA refunds in 2025, brace yourself: the SRI is still running months behind on processing refunds. Many expats report delays of three months or more between filing and seeing a deposit hit their account. In some cases, the backlog has stretched to six months.
The government has acknowledged these delays and occasionally redirected funds – like diesel subsidies – to speed things up. But for now, think of the refund as a slow but steady reward. You’ll get it… eventually.
Quick Refresher: What’s IVA Anyway?
IVA (Impuesto al Valor Agregado) is Ecuador’s value-added sales tax. The rate has been raised to 15%, applied to most goods and services. It’s automatically included in prices and appears on every official receipt (factura). You can claim back the IVA paid on many purchases made for personal (not commercial) use.
To be eligible to claim you must meet three conditions:
- Be 65 years or older (tercera edad)
- Hold a valid Ecuadorian cédula
- Have a local bank or cooperativa account for electronic deposits
Refunds apply to purchases that meet “primary need” criteria under Ecuadorian tax law. Categories include:
- Clothing
- Household & living
- Health
- Food
- Education
- Communication
- Culture
- Leisure & sports
- Transport & mobility
Claim up to 5 years IVA retroactively
Under current Ecuadorian tax law, Reglamento a la Ley de Régimen Tributario Interno you can still claim IVA refunds up to five years retroactively. That means purchases as far back as 2020 can still be submitted for refunds – as long as they were properly documented with facturas con datos (receipts showing your name and ID). If, for the past 60 months, you have met the age requirements and have held a cedula and paid sufficient IVA tax with purchases, you could theoretically claim for $7,750. I know one expat who received over $5000.
Tip: Get a knowledgeable friend or trusted advisor to help you through a retroactive claim.
Practical Factura Tips
- Always request a factura con datos when it’s time to pay. Remember you must receive a factura electronica to prove you paid 15% IVA so you can claim it back online. Many merchants automatically ask if you want a factura at the point of sale. Answer “ Si’ “ if they ask: “Una factura?” Alternatively they may ask “con datos o final?” – Answer “con datos”. If a merchant doesn’t ask, just say “ una factura con datos por favor.”
- Save time by providing a small laminated card with your datos to the merchant. Include your name, cedula number, phone number, address and email. (So that s/he can deliver your factura by email. )
- Carry a laminated color copy of your cedula. Once in a while a merchant will ask for your cedula before issuing a factura. But carrying your original cedula poses the risk of replacement: it is expensive and time-consuming. So, many people show a copy and leave their actual cedula in a safe place at home. That is, unless they are conducting a government, hospital or in person bank transaction.
- Not every merchant provides facturas. Some may provide a nota de venta, essentially a receipt with no IVA. Others are designated as artesanal businesses that do not collect IVA. Some smaller businesses especially restaurants participate in a different SRI tax regime called RIMPE where IVA is not shown on their factura.
Do It Yourself: How to File for IVA Refunds Online
Below are instructions updated for 2025. They do not cover the instant refund process described later. Residents over 65 years of age (tercera edad), and in possession of a cédula, have the right to claim a refund of IVA for personal (NOT commercial) purchases made with a factura con datos.
To receive IVA refund deposits, you must have an active savings or current account with a bank or cooperativa.
IVA refunds are provided for purchases that meet “primary needs” categories [Source: SRI]: Clothing, Household/living, Health, Food, Education, Communication, Culture, Leisure/sports, Transport and mobility.
Notes:
- For 2025, the maximum amount claimable per month is $141.
- Each factura can only be claimed once.
- You must have been 65+ at the time of purchase.
- Electronic facturas are automatically logged to your SRI account.
- Tip: Set your browser to translate text to English; most of the SRI site reads easily.
Instructions for monthly online filing for IVA refunds
Set-Up Tasks
1. Bank account
You need an Ecuadorian bank account into which the SRI will deposit your refund.
2. Visit in-person
The taxpayer or her/his designated representative visits the SRI in person to first open an account and obtain a password. The following documents are required:
- Cedula of the beneficiary
- Completed Solicitud form
During this set-up visit, the applicant will be directed to file the first refund request in hard copy. This is a prerequisite to your first electronic filing. Details on how to file your first refund and forms will be provided at the SRI.
You must register on the SRI website and obtain a user account and password because as of May 2021, IVA refunds can only be obtained through an online process for which detailed, Step-by-Step filing/application instructions are included below.
You do not need to save or print out copies of electronic merchant facturas you receive via email from because those are automatically captured and shown in your account in the SRI system.
Step-by-Step instructions for monthly online filing of IVA Returns
- Go to the SRI website and log in. If the login does not respond, try another browser.
- Upon login, a page with your name and cedula number appears. In the left column with icons click on the icon with $ in a circle with an arrow, for Devoluciones (Tax Refund) and then the submenu Devolución de IVA – Adultos Mayores. This brings you to the next page: Devolucion de IVA personas adultos mayores.
- Click on the green box ACCEPTAR and this will take you to the next page with a box with your bank information. The box SELECCIONE contains a button which you must click. Then click on the green box ACCEPTAR.
- This takes you to the next page, with two grey fields. Click on the top one: Ingresar facturas electronicas.
- This takes you to the next page for Facturas electronicas. It has two drop down menus. For Ano solicitado select the year of your return. For Periodo Solicitado select the month. Click on the blue box BUSCAR.
- This takes you to the next page(s) with the details of all facturas for that month. For each factor you check the box in the right hand side column Seleccionar. Automatically the amount of IVA appears in the box to the left.
Then, in the column Tipo de gasto use the drop down menu to select the expense category. If your factura includes items of more than one category, select the one with the highest value. If you are lost, simply pick an often used expense category such as Alimentacion.
- If you would like to see details of the factura, click on the red icon RIDE. The file will then appear in a download panel of your browser and you click on it to open the file. My experience is that this is a very slow, unreliable process.
- Click on the green button at the bottom of the page PROCESAR FACTURAS SELECTIONADAS. Below it on the page will then appear a summary of the selected facturas.
- Click on the green button below the summary GUARDAR SELECCION REALIZADA. This will take you back to the page with the two grey fields.
- Click on the grey field Envio de solicitud. This takes you to a page which again shows a summary of facturas selected.
- Click the blue button at the bottom of the page CARGAR INFORMACION. This takes you to the next page with a green field.
- Click the green button ACCEPTAR.
- Close the browser and patiently await your refund.
Instant or Automatic IVA Refunds – Limited but Slowly Expanding
Ecuador has established a legal framework for automatic IVA refunds at the point of sale, designed to reduce or remove the tax in real time when seniors or disabled persons buy from authorized merchants. These reforms were enacted in 2023 through new SRI resolutions and updates to existing tax rules.
Only a few retailers like Supermaxi participate in that system and you must complete a special application to participate.
Bottom line: The “instant” IVA refund system is real in policy but limited in practice. Most residents in Cuenca and elsewhere will still need to file for refunds through the standard SRI process. Until the automatic system is fully deployed, consider it a future convenience rather than a current reality.
English-speaking third party assistance
Whilst we can’t personally recommend the following providers, they do offer solutions to help claim your IVA.
Jacquie Guerrero, Principal, G&G Asesores Tributarios
Jacquie Guerrero is an accountant and the principal at G&G Asesores Tributarios. The firm has a soup to nuts IVA filing service including SRI setup for which it charges 10% of your refund. Jacquie has a lot of expat clients and offers a variety of tax and accounting services.
- Address: Ground floor of the Edificio Fontana di Leandra, Calle Alfonso Borrero y Rafael Ramirez
- Whatsapp: +593 987-763-540
- Email: [email protected]
Diana Vera
Diana Vera is a well-known medical and general facilitator who can help you with the SRI Set-Up Tasks for the cost of 1 or 2 hours of her time at $15-20 per hour.
- Whatsapp: +593 99 174 4740
- Email: [email protected]
Hogar de Esperanza
Hogar de Esperanza is a Cuenca-based nonprofit that supports individuals facing illness and financial hardship. They offer two ways to handle IVA refunds: you can donate your refund directly to the foundation, or they can process your IVA for you and deposit it into your account for a 10% service fee. If they need to visit the SRI to set up your refund account, there’s a small upfront fee of around $15.
- Address: Juan Montalvo 9-78 y Gran Colombia, el Centro, Cuenca
- Whatsapp: +593 99 094 7611
- Email: [email protected]
Final Words
We hope this guide has unlocked the mystery of claiming your VAT refund from the SRI. If you are ready to start claiming your refund, you have a path forward.
If you are thinking about donating your refund to a non-profit, check out our article on volunteering opportunities in Cuenca for some potential worthy causes.
The Authors
This article was written and researched primarily by Eric Fraterman with Rick Snyder contributing context. This month Eric updated his Step-By-Step process for expats who want a refund on a DIY basis, without any third-party assistance.
Information for this article was sourced from
- Real-life SRI electronic filing experience
- SRI website
- Third party service providers.
View more articles from Rick S., including his most recent article about his recently released book: Things To Do In Retirement Playbook
