- Uruguay introduces zero VAT rate on hotel-related services for resident tourists during the summer season
- The new rate applies from 15 December 2023 to 31 March 2024
- The taxpayer must be registered with the Ministry of Tourism as a hotel or similar establishment
- The taxpayer’s annual income must not exceed 10,000,000 indexed units
- Law No. 20,239 was published on 11 January 2024 and is now in effect.
Source: globaltaxnews.ey.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Uruguay"
- Briefing document & Podcast: E-Invoicing and E-Reporting in Uruguay
- Uruguay Grants Temporary VAT Exemption on Tourism Services for Non-Residents to Boost Summer Travel
- Temporary VAT Exemption for Culinary, Event, and Car Rental Services Under Decree No. 220/025
- Uruguay Clarifies Taxation of SEO Blogging Income and VAT Regime Eligibility
- Uruguay Issues Decree Granting Tax and Import Benefits for MSMEs in Brazil Border Areas













