Uruguay: Temporary VAT exemption for certain tourism services

Decree No. 220/025

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december 2, 2025

Decree No. 220/025 grants a temporary value added tax (VAT) exemption for culinary services, catering for parties and events, other event services, and car rentals without a driver.


For more information, contact a KPMG tax professional in Uruguay:

Luis Aisenberg | luisaisenberg@kpmg.com

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