How to apply for VAT refunds in Ecuador and recover up to $144.60

Ecuador's Value Added Tax (VAT) refund program continues in 2026, offering a financial benefit to seniors and individuals with disabilities. Adults aged 65 and older are eligible to reclaim VAT paid on certain essential purchases, with a maximum monthly refund of $144.60. However, significant changes to the eligible expense categories require careful attention from beneficiaries before submitting their claims.

A key modification for 2026 affects the types of expenses that qualify for VAT refunds. The program now recognizes five categories: food, health, clothing, housing, and education. Notably, expenses related to transportation, mobility, and communication, such as gasoline or mobile phone plans, are no longer included in these eligible categories. This adjustment means that VAT paid on these services cannot be reclaimed through the program.

Furthermore, a fundamental condition for the refund is that purchases must be for the personal use and consumption of the beneficiary. The program is not intended to reimburse VAT on purchases made for family members, friends, or other individuals. Crucially, all invoices must be issued in the name of the person requesting the refund.

To apply for the VAT refund online through SRI en Línea, eligible individuals must have a registered username and password for the tax authority's platform. They also need a bank account to receive approved reimbursements and an email address for process-related communications. Those without online access must first register with the tax administration. Before starting the application, it is essential to verify that electronic invoices are correctly issued in the beneficiary's name and that the purchases fall within the accepted categories.