- Ecuador’s Executive Decree 830, published on August 9, 2023, has amended the requirements for applying the 0% VAT rate to certain artistic and cultural services/events.
- Event promoters must now be registered in the Unique Registry of Artists and Cultural Managers, while event venues must be registered in either the Registry of Cultural Spaces and Infrastructures or in the Registry of Audiovisual Spaces.
- Venues with a capacity exceeding 2,000 persons or more than three screens are excluded from the benefit. The decree took effect immediately upon publication.
Source Orbitax
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