Are You Ready for the RIMPE Recategorization? Key Changes in January 2026

The Ecuadorian Internal Revenue Service (SRI) has initiated recategorization and exclusion processes for taxpayers under the Microenterprise Tax Regime (RIMPE) during January 2026, as part of its regular tax control activities. These actions are carried out in accordance with current tax regulations and based on the information available in the SRI’s systems.

Who Will Be Recategorized?

• RIMPE Popular Businesses taxpayers with annual income over USD 20,000 and up to USD 300,000 will be reassigned to the RIMPE Entrepreneur regime.

Who Will Be Excluded from RIMPE?

• RIMPE Popular Businesses or RIMPE Entrepreneur taxpayers with annual income exceeding USD 300,000 will be reassigned to the General Tax Regime.

Responsibilities by Regime

RIMPE – Popular Businesses

• Annual income up to USD 20,000
• Issuance of sales receipts or electronic invoices including the legend
  “Popular Business – RIMPE Regime”
• No VAT filings and no role as withholding agents

RIMPE – Entrepreneurs

• Annual income between USD 20,000 and USD 300,000
• Mandatory electronic invoicing with the legend
  “RIMPE Regime Taxpayer”
• Monthly or semiannual VAT filings

General Tax Regime

• Annual income over USD 300,000
• Monthly or semiannual VAT filings, depending on business activity
• Issuance of electronic tax documents and applicable withholdings

How to Check Your Assigned Tax Regime

Taxpayers can verify their regime through SRI Online / RUC / Certificates, or by accessing the following link:
SRI Online – Certificates

Avoid Penalties and Stay Compliant

At LLB Solutions, we help you comply with tax regulations and optimize your tax management.

Contact us today for personalized advisory services.

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