A progressive VAT regime via real-time adjustments to rates based on individuals’ economic position Uruguay is proposing to be one of the first countries (Uzbekistan was the pioneer with app-based VAT refunds in 2024) to roll out live VAT rate adjustments for its population based
E-invoicing rollout completes December 2024 The final wave of taxpayers are set to join the Directorate General of Taxes (DGI’) e-invoicing portal, CFE (Comprobantes Fiscales Electrónicos), by 31 December 2024. Mandatory electronic invoicing by was commenced by DGI in 2012 and has been rolled out
Tourism VAT cut prolonged again for further six months till 30 April 2025 Uruguay has extended for the third time its reduced Value Added Tax rate for tourism services as the economic effects of the coronavirus continue. VAT on hospitality services is normally 22%. This
Uruguay has extended the 1.64% discount on its standard 22$ VAT rate for purchases made by consumers with credit cards. The Ministry of Finance has rolled over the anti VAT-fraud measure until 31 December 2022. This applies for the Uruguay Social debit cars or similar
Since 2018, Uruguay imposed its Value Added Tax (on intermediation services) and Withholding Tax (IRNR) (on audio visual media services) on non-resident providers and intermediaries of digital or electronic services. This includes regular electronic services, but also gig & sharing economy intermediation services conducted via
Uruguay has extended its reduced Value Added Tax rate for tourism services as the economic effects of the coronavirus continue. VAT on hospitality services is normally 22%. This was cut to 13% in November 2020. It has now been extended until 30 April 2022. To
