VAT discount for paying by debit: Uruguay's Financial Inclusion Law

A benefit many use without realizing: when you pay by debit or electronic money, the State discounts VAT points on the spot. No paperwork, no later refund. Here's how much you save and how to confirm it was applied.

The base discount: 2 points

The Financial Inclusion Law (19.210) set a permanent VAT cut for final consumers who pay by electronic means:

Per DGI:

«Los consumidores finales que compren bienes o contraten servicios obtienen una reducción de dos puntos porcentuales del IVA»

In English: Final consumers who buy goods or contract services obtain a reduction of two percentage points of VAT

Which payment methods qualify

The discount applies when paying by debit card, electronic-money instruments and other electronic means (direct debits, app or internet payments from account funds). It's automatic — deducted on the receipt, nothing to request.

An extra discount on small purchases

Beyond the permanent 2 points, there are additional reductions in force for smaller purchases and certain sectors, under MEF rules. Check the up-to-date official information for your case:

How to confirm it was applied

Look at the receipt or voucher: if it shows the VAT-refund note for Law 19.210, the discount was applied. Without an invoice/receipt number it isn't. The legal framework is Law 19.210:

At a glance

In short: paying by debit or electronic money cuts your VAT by at least 2 points, paperwork-free. Check the note on the receipt and confirm current extra discounts with the MEF.