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Brazil

Brazil

Explore the requirements and rules that apply to electronically supplied services in Brazil.

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Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No.

If there is no current requirement, is there any anticipated change to that position?

No.

Is an invoice compliant with the VAT/GST law in the customer's country required?

No.

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, as a general rule, only companies incorporated in Brazil are subject to taxation as residents, as in principle, Brazilian companies must register for tax purposes. The Brazilian Civil Code (BCC) prohibits foreign entities from operating in Brazil without authorization which is granted by means of establishing a branch. The branch is taxable in Brazil in the same manner as a Brazilian legal entity.

If there is no current requirement, is there any anticipated change to that position?

No.

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

Not applicable.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

No requirement exists.

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

No registration or reporting obligation exists.

Is simplified or standard registration required?

Not applicable

Does the requirement apply to all e-services?

Not applicable

Contacts

Maria Isabel Ferreira
Partner
T +55 11 3940 2020
E miferreira@kpmg.com.br

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