ARTICLE 63: REQUIREMENTS THAT MUST BE MET TO CALCULATE THE VAT APPLYING 0% RATE TO THE PROVISION OF FILMING OR RECORDING SERVICES
In accordance with the provisions of article 29, section IV, subsection g) of the Law (LIVA: Art. 29), taxpayers must meet the following requirements:In writing, sign a service provision contract specifying the filming or recording services that will be provided;
Submit an export notice of filming or recording services to the Service Tax Administration (Servicio de Administración Tributaria), before they are provided, accompanying a copy of the contract referred to in the previous section, as well as the filming or recording schedule and the list of the places where it will take place.
The extemporaneous presentation of the notice referred to in this section shall have no effect;
Receive payment for filming or recording services by means of a nominative check from who receives the services or by means of transfer of funds in accounts of credit institutions or brokerage firms, made in the name of the taxpayer.