- 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.