According to data from the Brazilian Electronic Commerce Association (ABComm), online sales hit record numbers. Last year, online commerce reached R$ 169.59 billion.
This is a reflection of an increasingly digital and connected society, but far beyond the use of high technology, preparation and knowledge are needed to operate in the e-commerce market to generate sales, especially regarding tax aspects that vary from state to state.
“In particular the ICMS [Imposto sobre Circulação de Mercadorias e Serviços]which is a state tax with rates that vary from 17% to 22% depending on the legislation of each state”, says the fiscal and tax consultant at Escrilex Contabilidade, Carla Silveira.
When opening e-commerce, the store’s headquarters can lead the company to save on taxes, which is why a tax consultancy is an extremely important tool in all segments of the market, whether in the sale of goods or in the provision of services.
“However, for e-commerce this importance becomes more evident due to the need for differentiated pricing for each federation unit where the acquirer is located and the condition of the same, Individual or Legal Entity, so that the entrepreneur does not become damage”, observes Silveira.
Every day, various aspects of taxation are addressed on television news, on social networks or on the internet. However, the tax consultant warns that care is needed to differentiate between the various aspects involved.
“The tax consultancy, through an evaluation of the operations carried out by the company, seeks the lowest tax burden under the best application of current legislation, for all Taxation Regimes, whether in Simples Nacional, Presumed Profit or Real Profit”, he says. .
Tax benefits
There are several tax benefits for e-commerce currently available in Brazil such as Paraná Competitivo, TTD 409 in Santa Catarina, COMPETE in Espírito Santo, PRODEPE in Pernambuco, among others.
Thus, as each state has specific tax benefits, when opening e-commerce, the store’s headquarters can lead the company to save on taxes.
According to the fiscal and tax consultant, the main difficulty in pricing for interstate operations that send goods to the final consumer, consists in the fact that this operation involves two ICMS payments, one for the State of origin of the goods (company headquarters) and another for the State of destination of the goods, making the operation bureaucratic and costly.
“The entrepreneur who works in the trade of goods through e-commerce must select the State where his company is headquartered very carefully, as this choice can lead to an increase or reduction of his tax burden”, he warns.
With information from the Comunique-se Portal