Ecuador Publishes Circular on 0% VAT Rate for Artistic and Cultural Services

The Ecuador Internal Revenue Service (SRI) has published Circular No. NAC-DGECCGC19-00000004 of 13 September 2019 on the application of a 0% VAT rate for certain artistic and cultural services with effect from 1 September 2019. This includes:

• Pre-production, production, and museological assembly services for museums (such as curatorship and curatorial projects);
• Musical composition or sculpture services;
• Organization, production, and presentation services for artistic and cultural shows;
• Pr…