Uruguay has published Decree No. 218/021, which extends the temporary 9% reduction in the VAT rate on certain activities/operations in relation to tourism, including restaurant services, car rentals, and leasing of real estate for tourist purposes. The reduction was originally provided from 16 November 2020 to 4 April 2021 in response to COVID-19 and subsequently extended to 30 June 2021. With Decree No. 218/021, the reduction is extended to 30 September 2021.