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Uruguay Tax Agency Posts Consultation Clarifying VAT Exemption for Agricultural Machinery

Bloomberg Tax · 17 days ago

The Uruguayan General Directorate of Taxation issued Consultation No. 6763 on Feb. 4, clarifying that bulldozers are not exempt from VAT under Resolution No. 305/979. The guidance confirms that bulldozers, classified as tractors, are not considered agricultural machinery for VAT exemption purposes, even when used exclusively in forestry activities.

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Uruguay

Uruguay Tax Agency Posts Consultation Clarifying VAT Exemption for Agricultural Machinery

Bloomberg Tax · 17 days ago