As of August 1st of this year, the period in which tourists and non-residents have access to special benefits has been extended until the 31st of March, 2016.
VAT return on tourist services until the 31st of March, 2016 will be available to individuals so long as payments were made via foreign debit or credit cards. The company issuing said credit and or debit cards must include the discounts registered on receipts issued at POS in the account statement.
01 Gastronomic services, whenever offered by restaurants, bars, canteens, sweets/pastry shops, cafeterias, tea houses and similar places, hotels, motels, apartment hotels, hostels, tourist ranches, countryside hotels, touristic farms, countryside lodges, countryside houses, camping areas, provided that said services do not fall in the category of lodging.
02 Catering services for events and parties.
03 Services for events and parties not included in 02.
04 Car rental without driver.
01 Tax Free status. For purchases made from partner stores in addition to fulfilling the requirements at the time of the purchase prior to leaving the country through; Carrasco International Airport, Laguna del Sauce Airport, Montevideo Port, Colonia Port, Punte del Este Arrivals Terminal, Salto Bridge—Concordia, Paysandú Bridge,— Colón and Fray Bentos Bridge— Unzué Port. The necessary formalities for returning via the aforementioned points of entry must be complete prior to departure from the country.
02 VTA 0% in Hotels. Benefit extended to tourists with valid I.D. In this case as VAT is never paid, no return will be made.
03 Tolls. May be paid in Uruguayan pesos, Argentine pesos, Reales or Dollars.
04 Gasoline purchases. 24% discount on gasoline purchases made with credit or debit from service stations located within a 20km radius after the following border points: Fray Bentos—Unzué Port, Paysandú—Colón, Salto—Concordia; border with The Federative Republic of Brazil: Chuy, Río. As of the 1st of August, 2014, the Uruguayan government has decreed a 5 point reduction in VAT on all purchases made with debit cards and a 2 point reduction in IVA on purchases made with a credit card. This discount is mutually exclusive to the aforementioned benefits.