Uruguay extends VAT rate-reduction period for tourism sector

Local contact

EY Global

18 Sep 2023
Subject Tax Alert
Jurisdictions Uruguay
  • The Uruguayan government continues to promote the tourism sector to improve its competitiveness in the context of the regional situation.
  • A decree establishing benefits in certain tourist operations paid through electronic payment methods will now apply until 30 April 2024.

In Decree 271/023, the Uruguay 's Executive Power extended the end date for the period during which a reduced value-added tax (VAT) rate applies (13% rather than 22%) from 30 September 2023 to 30 April 2024. For more information, please see previous EY Global Tax Alerts: Uruguay extends reduced 13% value-added tax rate to operations in the tourism sector, dated 24 May 2021, and Uruguay extends reduced VAT rate for tourism sector, dated 26 May 2022.

The Decree was published in the Official Gazette on 8 September 2023 and is in effect as of that date. Access the full text of the decree here (pdf) (only in Spanish).


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

EY Uruguay, Montevideo
  • María Inés Eibe
  • Lucia Giagnacovo
  • Piero de los Santos
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman
  • Enrique Perez Grovas
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

Published by NTD's Tax Technical Knowledge Services group; Carolyn Wright, legal editor

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