Contributed by Cleverson Lacerda, PKF Affiance Brazil
Key data (Brazil)
Information up to date as at 1 March 2024, applicable in the city of São Paulo.
| A. Registration and deregistration thresholds |
| Registration |
| There is no turnover threshold for tax liability for businesses supplying goods or services that are subject to the following taxes in Brazil. Registration is therefore compulsory, and businesses must register separately in each state (for ICMS) and each city (for ISS) where they have an establishment. |
| ISS: municipal services tax (see 4.2) | Taxpayers must register with the Registry of Taxpayers ('Cadastro de Contribuintes Mobiliários' (CCM)) in the respective city in Brazil, after commercial registration with the Registry of Commerce in the state of São Paulo ('Junta Comercial do Estado de São Paulo' (JUCESP)). |
| ICMS: state tax on sales of goods |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 15:24