Colombia’s tax authorities have issued a clarification on whether an online concert counts as a public performing arts performance and is thus eligible for a VAT exemption.
The DIAN clarified that a virtual performance does not meet the criteria for the exemption. That’s because virtual performances don’t meet all the criteria for a public performance under the regulations. Specifically, the regulations define a public performance, in part, as a meeting of people in a defined space.
Source: vatglobal.com
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