- 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.
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