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Draft Bill for Introduction of Digital Services Tax Submitted in Brazilian Parliament

On 4 May 2020, draft Bill no. 2358/2020 was submitted in Brazil's Chamber of Deputies, which provides for the introduction of digital services tax, the "contribution for intervention in the economic domain on gross revenue of digital services provided by large technology companies (CIDE-Digital)". The key points of the bill are summarized as follows:

  • CIDE-Digital would be levied on revenue from:
    • the display of advertising on a digital platform to users located in Brazil;
    • the provision of a digital platform that allows users to contact and interact with each other, with the objective of selling goods or providing services directly between these users, provided that one of them is located in Brazil; and
    • the transmission of data from users located in Brazil collected during the use of a digital platform or generated by these users;
  • Taxpayers for the purpose of CIDE-Digital would include legal entities, domiciled in Brazil or abroad, that receive gross revenue from taxable supplies and exceeds the following gross revenue thresholds (at the group level) in the previous year:
    • global gross revenue exceeding BRL 3 billion; and
    • gross revenue in Brazil exceeding BRL 100 million;
  • The CIDE-Digital would apply progressively on gross revenue from taxable supplies at the following rates:
    • up to BRL 150 million - 1.0%
    • over BRL 150 million up to 300 million - 3.0%
    • over BRL 300 million - 5.0%
  • Payment would be required by the last working date of March of the year following the year in which the taxable supplies are made.

If approved as drafted, the bill would enter into force on the date of its publication in the Official Gazette.

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