Uruguay published Decree No. 220/025 on 30 October 2025, providing a temporary VAT exemption on certain tourism services provided to non-resident individuals, provided that the services are paid for by means of debit or credit cards issued abroad or with electronic funds transfer from abroad. The VAT exemption applies for gastronomic services when provided by restaurants, bars, cafes, and the like, or by hotels, inns, hostels, etc., provided that the services do not include lodging. The exem…