On the three days considered Easter holidays: Friday 7, Saturday 8 and Sunday 9 April, reductions in value added tax (VAT) will be activated on products and services of the tourism sector, including, for example, plane tickets and restaurants.

The director of the Tax Administration (SRI), Francisco Briones, indicated that on this holiday, airline tickets can be purchased with VAT reduced to 8%, regardless of the date of use. The usual rate of this tax is 12%.

This is because on February 15, 2023, SRI implemented a reform to apply VAT reduction when invoices are issued on the dates established by the decree to reduce this tax.

This is how article 3 of resolution no. NAC-DGERCGC22-00000010:

Previously, the reduction of the VAT rate was only applied to tourism services provided on holidays established for the reduction of this tax and supported by valid invoices issued on those dates, except for the purchase of airline tickets. In these cases, VAT of 8% was applied if the flight was on the dates to which the discount applies, regardless of the date of issue.

Companies and trades that are authorized to reduce VAT from 12% to 8% are those registered in the state cadastre of facilities that have a tourist register. Currently, there are 23,217 facilities on that list, which is available in the National Register of Tourist Facilities and Continental Tourism Guide – Portal Servicios Mintur, forty more than those registered for the Carnival holiday.

Regulation 644 prescribes holidays in which value added tax (VAT) will be reduced from 12% to 8% for all services defined as tourist activities. There will be a total of eleven days during the three holidays: