Ingresar
Changes in the Brazilian Law related to e-commerce
By Attilio Gorini and Nara Regina de Souza
The Brazilian states which have signed the protocol are: Acre, Alagoas, Amapá, Bahia, Ceará, Espírito Santo, Goiás, Maranhão, Mato Grosso, Para, Paraiba, Pernambuco, Piauí, Rio Grande do Norte, Roraima, Rondônia, Sergipe and also Distrito Federal (the capital).
Currently, all state taxes (ICMS) paid on purchases made over the Internet stay in the state of origin of the goods, harming the states where the consumer is located. With the change, the tax will be apportioned between the state of origin and the state of destination, as occurs in interstate operations performed by the traditional means of commercialization.
From now on, it becomes effective the tax substitution for such operations and the establishment responsible for sending the goods will be responsible for withholding and paying the ICMS on behalf of the state of destination.
The agreement also establishes that it is up to the signatory states to insert in their legislation devices to enable the collection of ICMS coming from stores located in the states that have not joined the Protocol.
The aim of this measure is to strengthen local commerce, enhance corporate competitiveness, to ensure the generation of employment and income and to reduce the loss in revenue of states.
Dannemann Siemsen
Recognised as leaders in Intellectual Property in Latin America, we are a team of experts who has been dedicated to defending industrial and intellectual property since 1900. We operate throughout the world, encompassing first-rate civil and criminal advocacy, covering diverse areas of Law and all segments of industry. We are partners of large national and international companies.
Today we have offices in three Brazilian state capitals and we have gathered a team of practitioners that lead in knowledge of intellectual property, litigation, contracts and other areas of Law.
This allows us to advise our clients in the main legal proceedings, making us a strategic partner in the pursuit of innovation and knowledge.
We have more than 280 lawyers and an extensive team of Industrial Property Agents – an experienced and specialised technical team that is kept up-to-date with the transformations and demands of the market.
We are the support for innovation and knowledge.
We live in a dynamic world, where knowledge is decisive for any company to stand out in the market. We believe in the value of human capital and in creativity as a source of innovation.
With more than a century of experience and a wide range of services, we are proud to be the foundation for our clients to seek innovative and disruptive paths.
