- The Uruguayan General Directorate of Taxation clarified that hotel lodging services provided to nonresidents are considered exports of services for VAT purposes, regardless of the season. Nonresidents must prove their status with identification, and hotels must retain a photocopy. If the service is documented in the name of someone without nonresident status, the hotel must note this on the invoice or an annex and keep a photocopy for the service to qualify as an export.
Source: news.bloombergtax.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"
- Uruguay Extends 9% Reduced VAT Rate for Tourism Transactions Until April 2027
- Uruguay Extends VAT Breaks for Tourist Services Until 2027
- Uruguay Accountability Bill Introduces Targeted Tax Incentives
- Uruguay Tax Authority Updates VAT-Exempt Agricultural Machinery List
- Uruguay Extends Tourism VAT Reduction Through April 2027
