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Uruguay updates conditions for employees to work remotely under Free Trade Zone regime

06 December 2022

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Tax Alerts, Legislation & Policy, National/Federal Taxation

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Uruguay

The National Directorate of Free Trade Zones (NDFTZ) has clarified formalities to be complied with under the remote work regime and postponed Decree 319/022’s effectiveness.The NDFTZ issued Resolution 92/022 which contains an amendment to the recent Resolution 77/022 providing:A deadline for the monthly submission of the employees’ remote work records, which cannot exceed 10 working days of the following month.A change from the weekly basis report to a monthly basis.Demands that the employees’ remote work records be submitted in xls format or a similar editable format.Postponement of Decree 319/022’s and Resolutions’ effectiveness, that will enter into force from 5 January...