Uruguay extends reduced VAT rate for tourism sector

Local contact

EY Global

26 May 2022
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Uruguay

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

In Decree No. 140/022 (pdf), 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.


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

EY Uruguay, Montevideo
  • Martha Roca
  • María Inés Eibe
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman
  • Enrique Perez Grovas
Ernst & Young Abogados, Latin America Business Center, Madrid
  • Jaime Vargas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo
  • Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.