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