Yes, but would need to plastic weld it 1st to patch the cutout up, then fill/sand & then paint, in the end its a cheapish part about £50-60 iirc, then get painted as it comes primed iirc from my ones I bought.
I actually wanted a towbar fitment, so bought sport lower valance that has the removable flap invisible when fitted so I could use removable towbar, then found out there was a sline valance so swapped it for that, then got my S3 bumper & as the S3 valance isnt available in towbar fitments, I made a removable flap in the valance, so I have S3 rear with removable flap for removable towbar, when not in use cant even see the removable flap, job done.