Uruguay extends the 9-point VAT cut on card-paid tourism services to 30 April 2027
- Jurisdiction
- Uruguay
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Plan ahead
- Announced
- 1 October 2026
- Effective
- 1 October 2026
- Authority
- Dirección General Impositiva (DGI), Uruguay
- Systems
- POS, Invoicing, Tax engine
- Verified
- Fetched from official source · high confidence
Restaurants, bars, cafes, hotels, wine tourism operators, caterers, event service providers, car rental firms and tourist property rental intermediaries accepting card or e-money payments.
Keep the 9-point reduction logic and the separate-receipt / voucher legend handling active in POS and invoicing through 30 April 2027.
POSInvoicingTax engine
Decree No. 235/026 of 1 October 2026 extends to 30 April 2027 the 9-percentage-point VAT rate reduction (Law 17.934, Decree 318/021) for tourism-linked services paid by credit card, debit card or e-money instrument: restaurant/bar/cafe and hotel gastronomic services, event catering, event services, car rental without driver, and mediation of tourist property rentals. The previous period ran to 30 September 2026 (Decree 83/026).
What changed in detail
Decree No. 235/026 of 1 October 2026 extends to 30 April 2027 the 9-percentage-point VAT rate reduction established under Law 17.934 and Decree 318/021. The previous period ran to 30 September 2026 (Decree 83/026).
The decree does not list the services itself; they come from Decree 318/021 and are set out by the DGI. The reduction applies to tourism-linked services when paid by credit card, debit card, electronic money or similar instruments held by an individual: restaurant, bar and cafe services and hotel gastronomic services, wine tourism, event catering, event services, car rental without driver, and mediation of tourist property rentals.
What it means
The reduction depends on the payment method as much as the service: the same meal paid in cash does not qualify. Businesses should keep card and e-money payment records, since the benefit turns on how the customer paid.
The decree is dated the first day of the new period, so systems that reverted on 1 October 2026 may need correcting. The new end date is 30 April 2027; a further renewal is possible but nothing in the decree promises one.
Proof
ARTÍCULO 1° Prorrógase hasta el 30 de abril de 2027 lo dispuesto en el artículo 1o del Decreto N° 318/021, de 22 de setiembre de 2021.ARTICLE 1. The provisions of article 1 of Decree No. 318/021 of 22 September 2021 are extended until 30 April 2027.
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