Uruguay has published Decree No. 342/021, which provides a temporary VAT reduction for certain services in relation to tourism. The reduction applies from 1 November 2021 to 30 April 2022 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, as well as catering and other services for parties and events and vehicle rentals (without driver). The reduction is provided in accordance with the terms of Decree No. 376/012, which includes that the services must be purchased by non-resident natural persons using debit or credit cards issued abroad.
See also VAT Rates in Uruguay