quarta-feira, 6 de dezembro de 2017

BRAZILIAN TAXATION OF IMPORTED SOFTWARE - SERVICES --SAAS

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Since so many readers have asked, I`m presenting a very simplified tax tables for importation of software into Brazil. 

Please do not  take this as a final answers to your questions. This is just the very basics. A lot more of data is needed before you can make a decision. For example: should you incorporate in Brazil and sell through a subsdiary? Should you invoice services separately? 

Also, some convetions to avoid double taxation may apply, with the effect of reducing or cancelling the withholding tax. 

So, take this with a grain of salt and look for specialized advice before issuing any invoices. 



1.            SOFTWARE LICENSES

IRRF – WITHHOLDING TAX

15%*
*25% for tax havens.


Some cities may also charge the service tax:

ISSQN
2%*



NOTE: Some states, including São Paulo, are trying to charge additional 18% of ICMS (state VAT) tax over licensing of software, whenever the software is considered “off the shelf” software. 

Special measures should be taken to ensure that the state will not apply this additional tax.


2.             TECHNICAL SERVICES AND CONSULTANCY


IRRF
15%*
CIDE
10%
PIS/Importação
1,65%
Cofins/Importação
7,6%
ISSQN
2%-5%

  *25% for tax havens.