- Uruguay’s tax authority clarified that a Swiss company’s digital subscription service (offering recipes, planning tools, and tutorials) is not subject to Uruguayan income tax for nonresidents due to lack of permanent establishment, but is subject to VAT when consumed in Uruguay because it includes audiovisual content.
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 Reinstates Zero-Rate VAT for Nonresident Tourists from Nov. 2025 to April 2026
- Uruguay Temporarily Exempts Non-Residents from VAT on Select Tourism Services Paid with Foreign Cards
- Uruguay Reintroduces VAT Cut for Foreign Tourists from November 2025 to April 2026
- Uruguay Temporarily Exempts Select Tourism Services from VAT
- Uruguay extends reduced VAT rate for tourism sector through 30 April 2026
