RIMPE 2026: how to file VAT and income tax step by step
Entrepreneur vs. Popular Business, semi-annual VAT, and annual income tax: the clear guide to the RIMPE regime so you never miss a deadline.
By the RoxiumLabs team
RoxiumLabs LLC
- Miami, FL LLC
- 15+ projects delivered
- Clients in 6+ countries
RIMPE (the Simplified Regime for Entrepreneurs and Popular Businesses) aims to ease tax compliance for Ecuador's smallest taxpayers. But 'simplified' does not mean 'no obligations': there are filings you must submit. Here we explain which ones and when.
The two RIMPE categories
| Category | Annual income | Electronic invoicing |
|---|---|---|
| Entrepreneur | USD 20,001 to 300,000 | Mandatory |
| Popular Business | Up to USD 20,000 | Not mandatory |
VAT filing: semi-annual
RIMPE taxpayers file VAT semi-annually, that is, twice a year, instead of monthly like the general regime. This reduces administrative burden but requires keeping each semester's sales and purchases well organized.
Income tax: annual filing
Beyond VAT, RIMPE files an annual income tax return. The amount due depends on the category and the period's income. Keeping income records up to date all year avoids surprises at filing time.
For accounting firms managing many RIMPE clients, doing this manually does not scale. At RoxiumLabs we build multi-client platforms that centralize documentation, invoicing, and task control, so every semi-annual or annual close is organized and traceable.
Sources and verification
This guide is based on public SRI regulations. Always confirm current deadlines and requirements on the official portal before acting.
Go to sri.gob.ecFrequently asked questions
- How often does a RIMPE taxpayer file VAT?
- Semi-annually (twice a year), unlike the general regime, which files monthly.
- Does a RIMPE Popular Business have to invoice electronically?
- It is not required: it may use physical sales notes. The RIMPE Entrepreneur must issue electronic invoices.
- Does RIMPE file an income tax return?
- Yes, it files an annual income tax return, in addition to the semi-annual VAT filing where applicable.
Need a system that meets SRI rules effortlessly?
We build custom software that automates electronic invoicing and the daily operation of your company or accounting firm in Ecuador.