Uruguay has published Decree No. 140/022, 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. Most recently extended from 1 October 2021 to 30 April 2022 by Decree No. 318/021, the VAT reduction is now extended until 30 S…