- 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"
- Temporary VAT Exemption for Culinary, Event, and Car Rental Services Under Decree No. 220/025
- Uruguay Clarifies Taxation of SEO Blogging Income and VAT Regime Eligibility
- Uruguay Issues Decree Granting Tax and Import Benefits for MSMEs in Brazil Border Areas
- 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
