STEP 1 OF 3
Personal information
Side Tab Form
"*" indicates required fields
This guide provides an overview of ICMS in Brazil, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Brazil.
Brazil doesn’t have a unified VAT; instead, it has three overlapping VAT-style taxes at federal, state, and municipal levels.
Doing business in Brazil? You’ll need to play by federal and state level rules.
Any business carrying out taxable activities must register. Voluntary registration is not available.
Not exactly. Brazil’s system is complex: it has state VAT (ICMS), a federal industrial tax (IPI), and other contributions like PIS/COFINS.
Yes, for many types of transactions. For goods (B2B or B2G), you must issue NF-e (Nota Fiscal Eletrônica) via SEFAZ (state-level tax authority).
E-invoices must be in XML format. They must be digitally signed using a certificate from Brazil’s Public Key Infrastructure (ICP-Brasil). The invoice is sent to the relevant SEFAZ (state) or municipal tax authority for real-time validation. Once validated, the authority returns an authorization code which must be included in the invoice. E-invoices must be archived for at least 5 years.
VAT Split Payment: How It Works and Where It Applies VAT fraud costs EU member states billions each year. One of the tools governments have introduced to address it is the split payment mechanism, a system that separates the VAT portion of a transaction from the net price at the point of payment, directing it […]
Digital Services Tax vs VAT on Digital Services: What’s the Difference Most businesses selling digital services across borders are already familiar with VAT. Fewer are prepared for a second, separate tax obligation sitting alongside it: the digital services tax. DST and VAT on digital services are not the same thing. They are calculated differently, […]
Colorado Is About to Tax SaaS. Here Is Why the Local Layer Is the Hard Part. Governor Jared Polis signed House Bill 26-1223 into law on 4 June 2026. From 1 January 2027, Colorado state sales and use tax will apply to computer software however it is delivered, including SaaS subscriptions, downloaded software and mobile […]
This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.