26 May 2022

Uruguay extends reduced VAT rate for tourism sector

The 9% reduced value-added tax (VAT) rate will apply to certain tourism activities until 30 September 2022.

In Decree No. 140/022, Uruguay's Executive Power extended the reduced 9% VAT rate (normally 22%) for certain tourism activities from 30 April 2022 to 30 September 2022.

The Executive Power published the decree in the Official Gazette on 11 May 2022, and the decree is effective as of that date.

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For additional information with respect to this Alert, please contact the following:

EY Uruguay, Montevideo

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young Abogados, Latin America Business Center, Madrid

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

Document ID: 2022-5514