Sections

1- Basic issues & Free Trade Zone Regime
A foreign company who is subcontracted by a main contractor to develop activities in…

2- Migration requirements
In order to obtain the certificate required, the person will have to process one of the different type…

3- Labor issues
There are certain particularities of the Uruguayan labor system and regulations which must…

4- Social Security
The social security regime applicable to Free Zone workers is in general the same…

5- Personal Income Tax of Labor Income
The labor income received by workers for activities developed in Uruguay is subject to taxation in our country…

6- Corporate Taxation issues
Certain taxes would apply to the activities developed in Uruguay by the…

7 – Activities in the Port Area
Some activities related to the UPM project will not be developed inside Uruguay free zones…

8- Accounting, bookkeeping, invoicing
Local companies must hold the corresponding accounting and bookkeeping according to…

9- Payroll
According to the Uruguayan legislation every Company who develops activities in Uruguay must register…

10- Bank account
In practical terms will probably be necessary for the local company to open a bank account at…

11 – Process to enter Uruguay (COVID-19 pandemic)
Although in principle Uruguayan borders are still closed to the entrance of foreign people due to COVID-19…