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Uruguay Extends Reduced VAT Rate for Tourism Sector Through April 2027

  • Uruguay extended the 9% reduced VAT rate for certain tourism-related services until 30 April 2027.
  • The reduced rate applies only when payment is made by credit card, debit card, or e-money instrument.
  • Covered services include restaurant/bar/cafeteria-type gastronomic services, catering for parties and events, event services not otherwise included, car rentals without a driver, and mediation services related to tourism real estate rentals.
  • The measure is set out in Decree No. 235/026 dated 1 October 2026.

Source: taxnews.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.



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