The Uruguay government has issued a decree providing for a temporary 9% reduction in the VAT rate on certain activities/operations. The reduction applies from 16 November 2020 to 4 April 2021 for gastronomic services when provided by restaurants, bars, cafes, and the like, or by hotels, inns, hostels, etc., provided that the services do not include lodging. The 9% reduction also applies for vehicle rentals (without driver) and mediation services for the leasing of real estate for tourist purposes. For taxpayers subject to the small business tax regime, the reduction is determined by applying a discount of 7.38% on the total transaction amount.
Source Orbitax
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