Unoffical translation:
Decree No. 218/021
EXTENSION OF ART. 1º OF DECREE 304/020, RELATING TO THE REDUCTION OF THE VAT RATE DURING HIGH SEASON. SEPTEMBER 30, 2021
- The National Registry of Laws and Decrees for this semester has not yet been published.
SEEN: Law No. 17,934, of December 26, 2005, and Decrees No. 304/020, of November 13, 2020, and No. 128/021, of May 4, 2021; RESULTING: I) that the aforementioned Law empowers the Executive Power to establish a reduction of the Value Added Tax in a set of operations related to tourism, provided that the consideration is made through the use of certain means of electronic payment; II) that within the framework of the measures implemented to face the pandemic caused by the SARS CoV-2 virus, the aforementioned Decree No. 304/020 set the aforementioned reduction at 9 (nine) percentage points until April 4 from 2021 inclusive; III) that Decree No. 128/021, of May 4, 2021, extended the application of said benefit until June 30, 2021; WHEREAS: it is understood that it is convenient to have a new extension and maintain the benefit at 9 (nine) VAT percentage points until September 30, 2021, in order to continue supporting activity in the tourism sector; ATTENTIVE: to the foregoing; THE PRESIDENT OF THE REPUBLIC DECREE:
The provisions of Article 1 of Decree No. 304/020, of November 13, 2020 shall be extended until September 30, 2021.
Communicate, publish and archive.
LACALLE POU LUIS – AZUCENA ARBELECHE
