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Domestic supplies (Brazil)

Liability for ISS (Brazil)

Any individual or legal entity that provides services specified in the list of services in Supplementary Law No 116/2003, either permanently or temporarily, is considered a taxpayer and is responsible for paying ISS.

For this purpose, upon the provision of each service, an electronic invoice, electronic tax coupon, parking coupon or other document required by the Brazilian government, the use of which is provided for in regulations or authorised by a special regime, must be issued.

Accordingly, as a rule, the service provider must register with the Municipal Finance Department (see 4.5).

ISS must be withheld and collected using the taxpayer's municipal registration number which the taxpayer receives when it registers with the Registry of Taxpayers ('Cadastro de Contribuintes Mobiliários' (CCM)).

Liability for ICMS (Brazil)

The following individuals and legal entities that intend to routinely carry out operations related to the circulation of goods or the provision of interstate or intermunicipal transport or communication services must register with the ICMS Taxpayers Registry ('Cadastro de Contribuintes de ICMS do Estado de São