How are different expense categories treated in Uruguay for reimbursement?

Expenses Invoicing Requirements

In Uruguay, all transactions must be supported by correlatively numbered invoices or bills. In the case of the bill is for cash payment and the invoice is for credit payment, so it must be accompanied by the corresponding receipt.

DocumentType:Traditional and electronic numbered Invoice or Bill(e- invoice)

Passports/Work Permits/Visa

Employees are responsible for ensuring they hold a valid, current passport/work permit/visa. Expenses for obtaining/maintaining a passport may be reimbursable upon supervisory approval and will be considered a Taxable Expense. Velocity Global can assist with obtaining passports, work permits and/or business visas upon request by the end client.

Transportation Expenses

No issues, can be claimed as non-taxable as long as receipt is supplied

Per diems

Per Diems Are Not Allowed.

No receipt = non-compliant, payment through payroll with a gross-up

Air Travel/Bus and Train

No issues, can be claimed as non-taxable as long as receipt is supplied

Taxi, Cabify, Uber, and related apps

No issues, can be claimed as non-taxable as long as receipt is supplied

Car Rental

No issues, can be claimed as non-taxable as long as receipt is supplied

Car Parking Fees

Parking fees can also be claimed. Under no circumstances, will parking fines, clamping fines, etc. be paid by Velocity Global.

Tolls

No issues, can be claimed as non-taxable as long as receipt is supplied

Other Business Travel-Related Expenditure

No issues, can be claimed as non-taxable as long as receipt is supplied

Travel Insurance

The company will reimburse employees travel insurance expense exclusively for the period of the business trip and it should be pre-authorized.

Mileage and Fuel

For employees who have a vehicle, Velocity Global recognizes the mileage traveled and will be reviewed by the supervisor and approved by the direct manager.

Accommodation

No issues, can be claimed as non-taxable as long as receipt is supplied

Meals (travel/events/during work)

No issues, can be claimed as non-taxable as long as receipt is supplied

Client Entertainment

No issues, can be claimed as non-taxable as long as receipt is supplied

Staff Entertainment

No issues, can be claimed as non-taxable as long as receipt is supplied

Mobile Phone bills

Employees are entitled to expense business usage on their personal mobile phones. Employees may only claim for the amount of money they are out of pocket as a result of making business calls from their personal mobile phone. Employees are required to submit an itemised bill clearly apportioning between business calls and personal calls.

Broadband (Internet)

Upon supervisory approval, Velocity Global can reimburse these expenses where broadband internet is utilized for Business purposes. The Business percentage of the cost must be provided along with a declaration from the employee supporting the business use component.

Computer Equipment, Software, Office Space, Furniture, Phones, Other Assets

Internal fixed assets policy.

Furniture

Internal fixed assets policy.

Stationery

No issues, can be claimed as non-taxable as long as receipt is supplied

Gifts

No issues, can be claimed as non-taxable as long as receipt is supplied

Coworking and Office Rentals

No issues, can be claimed as non-taxable as long as receipt is supplied

Bank Charges

Bank or credit card charges incurred because of the employee's delays claiming expenses will not be reimbursed.

Foreign Currencies

Each employee is responsible for obtaining the necessary foreign currency on international travel, commission expenses for currencies purchased on foreign travel will be reimbursed with the respective supporting documentation.

Annual subscriptions

No issues, can be claimed as non-taxable as long as receipt is supplied

Training Expenses

Employees will be reimbursed for attendance at external training sessions if the course/seminar is related to their duties and subject to approval by their supervisor.

Medical Claims/Health Check Up and related items/Medical Insurance

N/A

Exception and Other tpyes of expenses

N/A

Event expenses (trade shows/conferences)

No issues as long as event directly related to business. Please provide relevant receipts

Meals (travel/events/during work)

Meals on business trips are not taxable.

Di minimus expenses (Tips, no receipt)

N/A

Payroll Reporting

N/A

Additional Reporting

N/A

Review process

N/A