Refund of 22 points of VAT on tourist services provided to individuals, as long as they are paid by electronic money, debit and/or credit cards. The issuing company of the card must include in the account statement the discount that appears on the ticket issued by the POS terminal.

The services included are:

• 01 Gastronomic services, when provided by restaurants, bars, canteens, coffee shops, tea rooms and the like, or by hotels, motels, apart hotels, inns, tourist farms, countryside hotels, country inns, country houses and camping hostels, as long as these benefits do not integrate the concept of accommodation.
• 02 Catering services for parties and events.
• 03 Services for parties and events not included in the previous section.
• 04 Leases of vehicles without a driver.
• 05 Mediation services in the lease of real estate for tourism purposes.

Other benefits:

• 01 Partial refund of the lease price of real estate for tourism purposes Refund of 10.5% of the lease price of real estate for tourism purposes to tenants who are nonresident individuals, provided that the lease is made through registered real estate agencies and the means of payment used is either by debit or credit card issued abroad. The issuing company of the card must include in the account statement the discount that appears on the ticket issued by the POS terminal. The validity of these benefits is until April 30, 2020.
• 02 Tax Free Regime, for purchases of products included in the regime made at stores adhered to the system, complying with the corresponding procedure at the time of purchase and provided the country's exit occurs through any of the following border crossings: Carrasco International Airport, Laguna del Sauce Airport, Montevideo Port, Colonia Port, Punta del Este Cruise Arrivals Terminal, Salto-Concordia Bridge, Paysandú-Colón Bridge, Fray Bentos-Puerto Unzué Bridge and Chuy. When leaving the country, the corresponding proceeding for the refund must be submitted before duly identified offices.
• 03 Zero VAT at Hotels. Benefit valid for foreigners presenting identity documents issued abroad. This expenditure is invoiced without VAT since it is exempt and therefore the tax is not charged, not generating any refund.