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On 5 March 2024, Ecuador extended the ongoing state of emergency in the country until 31 March 2024 to manage domestic security concerns. As part of the emergency, which began on 8 January 2024, the following policy and process changes were introduced and have now been extended until 31 March 2024: (i) Peruvian and Colombian nationals entering Ecuador by land must submit an apostilled criminal records certificate issued recently by competent authorities in their country of citizenship or the countries where they resided in the five years prior to entry, confirming that they do not have any criminal convictions during this time period; and (ii) freedom of movement is restricted. Curfews have been introduced in cities nationwide.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.