Global Daily Tax News, Uruguay Expands Tourism VAT Relief, (Nov 21, 2023)

The Uruguayan Government has announced that it will expand value-added tax reliefs for foreign tourists to domestic taxpayers.

Under the policy, both Uruguayan resident nationals and foreign tourists will be able to benefit from a value-added tax zero rate on hotel stays within the country from December 15 until April 30, 2024.

The measure applies more broadly to foreign tourists, including food and drink; accommodation services; services for parties and events, including catering; and the lease of a vehicle without a driver.

The 22-percent headline rate is due to be reapplied starting April 30, 2024.