Brazil

Brazil

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

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Registration requirements and timing

For B2B; Is a non-resident vendor, without permanent establishment, selling cross-border electronically supplied services to a B2B customer located in your jurisdiction required to register for and charge VAT/GST?

No, reverse charge applies

 

B2C; Is a non-resident vendor, without permanent establishment, selling cross-border electronically supplied services to a B2C customer located in your jurisdiction required to register for and charge VAT/GST? 

No

 

If there is not a requirement to register B2B , is there either

  • a scheduled introduction of such a requirement,
  • a draft legislative proposal to introduce such a requirement, 
  • a general proposal or review by the authorities of whether to introduce such a requirement. If yes, please specify

None of the listed

 


If there is not a requirement to register B2C , is there either

  • a scheduled introduction of such a requirement,
  • a draft legislative proposal to introduce such a requirement, 
  • a general proposal or review by the authorities of whether to introduce such a requirement. If yes, please specify

None of the listed

 


If your country requires non-resident sellers of e-services to register for VAT/GST, when did/will those rules come into effect?

No registration requirement exist for non-residents, only for local tax payers

 

If there is no requirement to register (i.e Q1 reply is no); are electronically supplied services by a non-resident vendor subject to a VAT withholding mechanism by the customer (e.g., Russia on B2B supplies and Colombia on B2C supplies)

Yes

Thresholds, specific registration and other compliance requirements

If registration is required, is it a simplified registration (collection of output tax only), or a standard registration (collection, input tax credits, etc.)?

Standard

The standard registration regards to the taxpayer located in Brazil, which shall be the tax responsible for this transaction in case of non-resident vendor. Please note that the registration required is from the Brazilian legal entity taxpayer (B2B only; not required for B2C)

 

Is a non-resident vendor, registered for VAT/GST purposes because of cross border sales of services, required to issue a VAT/GST compliant invoice? (complying with the VAT/GST invoicing requirements in the country of consumption, rather than supplier’s country)

Yes

Scope of what is taxed

Does the requirement to register apply only to B2C transactions, or to both B2C and B2B transactions?

B2B

 


Do the requirements apply to all services provided electronically?

Yes

 

Do the requirements apply to digital streaming of content (audio, image, video)?

Yes

 

Do the requirements apply to digitally supplied software and apps?

Yes

 

Do the requirements apply to cloud storage?

Yes

 

Do the requirements apply to internet based voice communication services e.g. VoIP?

Yes

 

Do the requirements apply to telecom services?

Yes

 


Do the requirements apply to digital streaming of content?

Yes

 


Do the requirements apply to broadcasting services?

Yes

 

Do the requirements apply to any services NOT mentioned in the previous sections? If so which ones?

No

Contacts

Daniel Barbu
Manager
T +551139405303
E danielbarbu@kpmg.com.br


Maria Isabel
Partner
+551139402020
miferreira@kpmg.com.br

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