Contributed by Cleverson Lacerda, PKF Affiance Brazil
Note: The information below is provided using the state of São Paulo as an example and relates to the municipal services tax (ISS), the state tax on sales of goods and services (ICMS), the contribution tax on gross revenue for the social integration programme (PIS), and the social security contribution on revenues (COFINS).
| Registration threshold – local establishment | Not applicable
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There is no turnover threshold for tax liability for businesses supplying goods or services subject to ISS, ICMS and PIS/COFINS. Registration is therefore compulsory, and businesses must register separately in each state (for ICMS) and each city (for ISS) where they have an establishment.
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Note: Businesses which have gross revenue not exceeding specific thresholds and which meet other legal requirements in Brazil can elect to register for 'Simples Nacional', a special tax regime for the collection of taxes and contributions from micro-enterprises and small businesses – see 4.9. |
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| Registration threshold – no local establishment | Not |
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Web page updated on 24 Aug 2024 12:58