The following steps describe the process for issuing a certificate of coverage:
1. The employer (in the case of employment) or the worker (in the case of self-employment)
writes to the appropriate authority requesting a certificate.
NOTE: For U.S. requests, the employer or the worker's representative (attorney or accounting
firm) may request the certificate on the employee’s or the worker's behalf.
NOTE: If an employee requests the certificate, we need to contact the employer to confirm
the accuracy of the information provided.
2. The United States or Uruguay issues the certificate, if appropriate.
3. The issuing agency sends the original, and one copy, to the requestor.
4. The employer or worker retains the certificate and presents it to the tax authorities
in the other country, if requested. If the worker is a self-employed U.S. citizen
or national who is subject only to Uruguayan laws under the agreement, he or she must
attach a photocopy of the Uruguayan certificate to his or her U.S. Federal income
tax return for each year for which the certificate applies.