Uruguay has published Decree No. 128/021, which extends the temporary 9% reduction in the VAT rate on certain activities/operations in relation to tourism, including restaurant services, car rentals, and leasing of real estate for tourist purpose. The reduction was provided from 16 November 2020 to 4 April 2021 in response to COVID-19 and is now extended to 30 June 2021.
Source Orbitax
