Calendario de declaración anual
Ecuador · Superintendencia de Compañías (SCVS) · declaraciones NIIF anuales
Next annual filing deadline
For fiscal year 2026 (January 1 – December 31, 2026), filed with the Superintendencia de Compañías, Valores y Seguros (SCVS).
Ecuadorian companies don't report quarterly earnings. Under Articles 20 and 23 of the Ley de Compañías, every company registered with the SCVS files its audited annual financial statements once a year — during the first four months (primer cuatrimestre), with a single national deadline of April 30. QuarterCharts visualizes the resulting annual NIIF (IFRS) data.
What gets filed
- Annual financial statements (balance sheet, income statement) + notes
- Management / legal-representative report
- Commissioner (comisario) & external-audit reports, where required
- Minutes of the shareholders' meeting approving the statements
- Roster of administrators, legal representatives & shareholders
Late filing
Companies that miss April 30 are listed in the SCVS Informe de Obligaciones Pendientes and face fines of up to 12 salarios básicos unificados (SBU), per the Ley de Compañías.
File via the official SCVS portal →Annual filing cycle
- Dec 31 — fiscal year ends
- →
- Jan – Apr — board approval & audit
- →
- Apr 30 — filing deadline
Source: Ley de Compañías (Arts. 20, 23) · Superintendencia de Compañías, Valores y Seguros (SCVS). The deadline is a single national cutoff (April 30), not staggered by RUC.
Fuente: Superintendencia de Compañías, Valores y Seguros del Ecuador.