Brazil

Country Brazil
Currency BRL
EU Member State No
Standard VAT/GST rate 17%
Reduced VAT/GST rate Depend on state
VAT registration limit for established businesses No. Registration generally due upon commencement of taxable activity.
VAT registration limit for non-established businesses Only businesses that are established in Brazil may register for ICMS, IPI, ISS, PIS and COFINS.
VAT return filing periods Monthly
Annual VAT returns Yes
Additional reporting requirements Yes
VAT recovery by non-established non-EU businesses No
Reverse Charge No
Fiscal representative required for non-EU businesses N/A
Statute of limitations

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