Benefits for non-resident tourists 2023/24

Uruguay offers you a battery of benefits to enjoy with family, as a couple or with friends. Non-residents in Uruguay have the following benefits:

  • Zero VAT in hotels and lodging

    This benefit is valid for foreigners presenting an identity document issued abroad. Being exempt, this consumption is invoiced without VAT, therefore the tax is not charged, not generating a refund.
    Valid all year round.

  • VAT 0 on gastronomic services.

    When rendered by restaurants, bars, canteens, cafeterias, coffee shops, tea rooms and similar, or by hotels, motels, apart hotels, hostels, tourist ranches, country hotels, tourist farms, country inns, country houses and camping hostels, provided that such services are not included in the concept of lodging. Validity: from September 1, 2023 to April 30, 2024. *

  • 0 VAT on catering services for the realization of parties and events.

    Valid from September 1, 2023 to April 30, 2024. *

  • VAT 0 on services for parties and events, not included in the previous paragraph.

    Validity: from September 1, 2023 to April 30, 2024. *

  • 0 VAT on leasing of vehicles without driver.

    Effective from September 1, 2023 to April 30, 2024. *

  • Refund of 9 VAT points in mediation services in the leasing of real estate for tourism purposes.

    Effective from September 1, 2023 to April 30, 2024.

The application of all these tax benefits correspond to services rendered to final consumers, provided that they are paid by means of electronic money, debit and/or credit cards.

The company issuing the card must include in the statement of account, the discount shown in the ticket issued by the POS.

*In the event that the service is rendered by companies included in literal E) of article 52 of Title 4 of the Orderly Text 1996 (in whose vouchers VAT is not broken down), the reduction corresponds to 7.38% on the total amount of the operation.

OTHER BENEFITS

  • Tax Free Regime.

    Valid for purchases of products included in the regime, made in stores adhered to the system, completing the corresponding procedure at the time of purchase and while leaving the country through any of the following border crossings: Carrasco International Airport, Laguna del Sauce Airport, Port of Montevideo, Port of Colonia, Punta del Este Cruise Arrivals Terminal, Salto-Concordia Bridge, Paysandú-Colón Bridge, Fray Bentos-Puerto Unzué Bridge and Chuy. At the moment of leaving the country, the corresponding procedure for the reinstatement must be completed at the duly identified posts.
    Validity: all year round.

  • 40% discount on fuel (gasoline) paid with credit or debit card, on the sale price, in stations located within a radius of 20 Km from the following border crossing points with the Argentine Republic: FrayBentos – Puerto Unzué, Paysandú – Colón, Salto – Concordia.

    Validity: from June 1, 2023 onwards. + info

  • 24% discount on fuel (gasoline) paid with credit or debit card, on the sale price, at stations located within a radius of 20 Km from the following border crossing points of the Federative Republic of Brazil: Chuy, Río Branco, Aceguá, Rivera, Artigas and Bella Unión.

    Validity: from May 1, 2022 onwards. + info

Ministry of Tourism

Rambla 25 de agosto de 1825 esq. Yacaré

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