Uruguay has published Decree No. 256/024 on 23 September 2024, 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 2024 by Decree No. 106/024, the VAT reduction is now extended until 30 April 2025. The VAT reduction applies for gastronomic services when provided by restaurants, bars, cafes, and the like, or by hotels, inns,...