Federal Revenue Service states that the platforms contacted each other to discuss difficulties in adapting the system
The Undersecretary of Customs Administration, Fausto Vieira, said this Friday (June 28, 2024) that the taxation of international purchases of up to US$ 50 will only be made from August 1, 2024 to “avoid blackout”. According to him, the measure contemplates a request from the platforms e-commerce abroad, such as Shein, Shopee and AliExpress, and Correios so that they can adapt their systems to the necessary changes.
Vieira also stated that the period of validity of the Law 14,902, of 2024which establishes a federal tax of 20% on these purchases, could only be postponed through a provisional measure (MP). The government issued a provisional measure (1,236 of 2024) on the topic this Friday (June 28).
The intention is to maintain the exemption from federal tax on shipments with an import declaration until July 31st. The undersecretary, however, acknowledged that it is possible for a 20% tax rate to be applied to international purchases of up to US$50 that are made until the end of July.
Taxation would depend on the time it takes for the platforms to issue the DIR (Import Declaration of Shipments). The document is responsible for making taxation official.
HOW IT IS
Currently, there is no federal taxation for corporations. e-commerce who adhered to the Conform Remittance program (previously, the rate was 60%). There is a 17% state tax. Previously, there was an exemption only for remittances of up to US$50 sent and received by individuals.
When justifying the creation of Remessa Compliance, the government argued that companies were no longer paying taxes because they were splitting shipments into several packages that arrive in Brazil, as if they were sent by individuals. Therefore, they avoided taxation. Therefore, he assesses that the tax benefit for this type of consumption already existed.
For purchases over US$50 made on international websites, federal import tax – at a rate of 60% – is charged, in addition to 17% ICMS (Tax on the Circulation of Goods and Services), a state tax.
HOW IT LOOKS
With Congress’ approval of taxation on international purchases of up to US$50 and the sanction of the law, taxation will take place as follows:
- import of US$ 50 (approximately R$ 279) – 20% ($10) tax. Total to be paid: US$60 (or R$335);
- import of US$ 200 (approximately R$ 1,118) – the 20% rate (US$10) applies to US$50 and the 60% rate (or US$90) applies to the remaining US$150. Total federal taxation is US$100: (or R$559) of federal tax to be paid. Total with tax: US$300 (or US$1,676).
If the direct calculation were applied, the tax amount would be US$ 120 (or R$ 661 at the current exchange rate). The ICMS (Tax on the Circulation of Goods and Services), in turn, will be charged after the federal tax on the merchandise has been taxed.
Medications up to US$10,000 that meet administrative requirements will be exempt from federal tax.
The Remessa Conforme program will be maintained even with the changes. The special secretary of the Federal Revenue Service, Robinson Barreirinhas, came out in defense of the program by saying that it brought “gains”.
“Today, 100% of international orders are registered”he declared in an interview with journalists.
SHIPMENTS AND COLLECTION
According to the Federal Revenue Service, approximately 18 million remittances arrive in Brazil every month. When asked by journalists about the amount to be collected from the tax, Vieira said that the Federal Revenue Service does not yet have an estimate based on the new tax rate.
Declared that import tax is “a regulatory tax” and that taxation “it is not a fundraising measure”.
In practice, will cost consumers billions.
Vieira also said that he will meet with representatives of the e-commerce still this Friday (28th June).
“The guidance for platforms is to change their system as quickly as possible so that this information is clear”he said in reference to the new tax rate.
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