Uruguay has published Decree No. 262/022, which provides for the reintroduction of a temporary VAT reduction for certain services in relation to tourism. This includes a reduction of the VAT rate in its entirety from 1 September 2022 to 30 April 2023 for gastronomic services when provided by restaurants, bars, cafes, and the like, or by hotels, inns, hostels, etc., provided that the services do not include lodging, as well as catering and other services for parties and events and vehicle rentals (without driver).
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