Policy Development·
Uruguay VAT Six Months Into 2026
Six months into 2026, Uruguay's VAT landscape is moving across five areas: a layered set of tourism-sector incentives that just got renewed again, the completed maturation of the country's electronic fiscal document system, a new incentive package for large-scale construction, a routine annual recalibration of minimum advance payments, and a tax ruling clarifying how VAT applies to cross-border digital subscriptions. Taken together, the developments provide a useful snapshot of Uruguay's indirect tax environment at midyear.
