quarta-feira, 6 de dezembro de 2017

BRAZILIAN TAXATION OF IMPORTED SOFTWARE - SERVICES --SAAS

Software Testing All Devices Find Bugs And Tester Stock ...  
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.


6 comentários:

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  2. BEST EFFECTIVE LOVE-SPELL TO GET YOUR EX BOYFRIEND/GIRLFRIEND BACK FAST!. I’m so excited! Thanks to Dr.Unity for bringing back my Ex-husband and brought great joy to me today! Unityspelltemple@gmail.com is certainly the best spell caster online,and his result is 100% guarantee..
    After 12years of marriage, me and my husband has been into one quarrel or the other until he finally left me and moved to California to be with another woman. I felt my life was over and my kids thought they would never see their father again. i tried to be strong just for the kids but i could not control the pains that torments my heart, my heart was filled with sorrows and pains because i was really in love with my husband. Every day and night i think of him and always wish he would come back to me, I was really upset and i needed help, so i searched for help online and I came across a website that suggested that Dr Unity can help get ex back fast. So, I felt I should give him a try. I contacted him and he told me what to do and i did it then he did a (Love spell) for me. 28 hours later, my husband really called me and told me that he miss me and the kids so much, So Amazing!! So that was how he came back that same day,with lots of love and joy,and he apologized for his mistake,and for the pain he caused me and the kids. Then from that day,our Marriage was now stronger than how it were before, All thanks to Dr Unity. he is so powerful and i decided to share my story on the internet that Dr.Unity real and powerful spell caster who i will always pray to live long to help his children in the time of trouble, if you are here and you need your Ex back or your husband moved to another woman, do not cry anymore, contact this powerful spell caster now. Here’s his contact: Email him at: Unityspelltemple@gmail.com ,
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Do you have any doubts or suggestions? Leave your message (the comments shall not be considered as legal advice)