Accounting for hotels and inns in Punta del Este, Uruguay.

Yes. Anyone who regularly provides lodging to tourists must register in the Ministry of Tourism’s Register of Tourism Service Providers before starting to operate. Registration is valid for five years and must be renewed before it expires. Among other documents, the procedure requires notarial documentation and current BPS and DGI certificates, or certificates of current payment arrangements that are up to date, as admitted by the applicable registration requirements.

Under article 34, item 14, of Decree 220/998, eligible lodging provided in Uruguay to non-residents may qualify as an export of services if all the requirements are met, including the applicable MINTUR registration and proof of the guest’s non-resident status, with a copy of the identity document kept with the provider’s invoice copy.

If the invoice is issued in the name of someone who does not have non-resident status, the non-resident guests’ names, nationalities and identity-document details must be recorded on the invoice or an annex, and copies of their identity documents kept with the provider’s invoice copy.

This specific rule covers lodging and services charged to the guest’s account; meals and other food and drink services provided separately, outside the guest’s account, require their own VAT analysis. It applies throughout the year and does not require the lodging to be used abroad.

Food and drink services supplied separately from the lodging may qualify for the nine-percentage-point VAT reduction until 30 April 2027 if all the requirements are met, including final-consumption documentation, payment using eligible electronic instruments held by an individual and the required separate documentation. We review whether the service is part of the guest’s lodging account and the establishment’s VAT regime before determining its treatment.

Seasonal payroll is calculated under the Uruguayan rules that apply to employees, with the corresponding contributions. Tips actually received by workers in the roles covered by the rule are counted in a specific way for contributions; this treatment does not automatically apply to all staff. We review the roles, the amounts received and the period worked in your case.

Using Booking or Airbnb does not by itself determine whether the operation is a lease or lodging. Since 1 July 2026, DGI Resolution 1518/2026 requires platforms that intermediate property rentals in Uruguay to report the transactions and who receives the payments every quarter. The first filing, covering July to December 2026, is scheduled for February 2027 and does not postpone tax obligations. It is worth having your invoicing and payments in order.

You start with a few questions: what accommodation you have, where it is and how many people you hire in season. If it makes sense, we carry out the pre-season review, which is a paid tax diagnostic with a written, confidential report within 3 to 5 business days of receiving your complete information. If you decide to continue with us, we send you the written proposal setting out the terms before we start.