Ecuador published Executive Decree 830 in the Official Gazette on 9 August 2023, which amended the conditions for the application of the 0% VAT rate for certain artistic and cultural services/events (previous coverage). The amended conditions include that:
- Event promoters must be registered in the Unique Registry of Artists and Cultural Managers (Registro Único de Artistas y Gestores Culturales); and
- Event venues must be registered in either the Registry of Cultural Spaces and Infrastructur…