OrbitaxColombia Ruling Provides that Concerts through Digital Platforms do Not Qualify for VAT Exemption for Public Performances
|Approved Changes|Colombia
The Colombian tax authority (DIAN) recently published Ruling 900918 of 5 February 2021 concerning the VAT exemption for public performances in relation to concerts provided via digital platforms (i.e., streamed online). In Colombia, an exemption from VAT is provided for qualifying public performances of the performing arts and certain artistic services provided for qualifying performances.
The…
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