The objective of this research is to analyze the impact of e-commerce on VAT collection by analyzing the results and regulations that help strengthen tax policies that contribute to VAT collection. Based on this, a mixed research approach is applied, of an exploratory type on the statistical data of value-added tax collection in Ecuador, with the synthetic method and analysis of information on the behavior of the collection of this tax in operations carried out through e-commerce. With the application of the technique of numerical and non-numerical data collection, we get to show the number of national and inter- national transactions, in the period from 2016 to 2021, sales in dollars, increases, and most used payment methods, among others, providing a detailed analysis of the behavior of the new marketing mode and the contributions generated by this to the state budget.