Uruguay has published Decree No. 271/023, which extends the temporary reduction in the VAT rate by 9 percentage points on certain activities/operations in the tourism sector (i.e., a reduced VAT rate of 13% considering the 22% standard rate). The reduction was originally provided from 16 November 2020 in response to COVID-19 and subsequently extended multiple times. Previously extended to 30 September 2023 by Decree No. 122/023, the VAT reduction is now extended until 30 April 2024. The VAT reduction applies for gastronomic services when provided by restaurants, bars, cafes, and the like, or by hotels, inns, hostels, etc., provided that...