As previously reported, the Uruguay government has provided a temporary 9% reduction in the VAT rate on certain activities/operations in relation to tourism, including for restaurant services, car rentals, and leasing of real estate for tourist purpose, which applies from 16 November 2020 to 4 April 2021. Further to the 9% reduction, Decree No. 305/020 has been published, which extends the service export regime to residents in Uruguay for services related to accommodation, including hotel accommodation. This provides for a VAT zero-rating on such supplies effective from 16 November 2020 to 4 April 2021.