Federal tax on e-commerce will remain for the second stage

Federal tax exemption for purchases online up to BRL 50, published this Friday (30) in the Official Gazette, represents only the beginning of the regularization of electronic commerce, said this Friday (30) the Minister of Finance, Fernando Haddad. He stated that a second stage will definitively establish a federal taxation model for these transactions.

According to the minister, the second stage of what he called a “compliance plan” will seek to preserve the balance between domestic producers and online stores that sell imported products. The priority, highlighted Haddad, will be to prevent unfair competition practices.

“Actually, this is the beginning of a compliance plan because the whole problem it is generating is the imbalance between local trade and foreign trade. market place (purchases of imported products over the internet). The imbalance is too big. We are starting this compliance plan to adapt, so that the competition remains loyal”, said Haddad before leaving for São Paulo.

Despite questions from journalists, the minister did not say whether, in the future model, there will be a federal tax on goods worth up to US$ 50, which are now exempt. He just said that the federal government will talk to foreign e-commerce retailers to sign an agreement that “promotes more balance in competition”, mainly with Brazilian retailers, which employ 25% of workers with a formal contract in the country.

“I have a meeting scheduled with retailers tomorrow (this Saturday) in São Paulo to see how the next steps they envision will be. And they want to sit down at the table with their international partners to reach an understanding”, declared Haddad. The minister stated that he intends to talk to representatives of the online stores and later promote “a negotiation table” between the parties.

Measurements

This Friday, the Ministry of Finance published an ordinance with new rules for international purchases made over the internet. As of August 1st, remittances from companies abroad to individuals will be exempt from federal taxes up to the amount of US$50.

In exchange, companies must adhere to the Federal Revenue’s compliance program, regulated by a normative instruction also published this Friday. The e-commerce page that enters the Revenue program, called Conforming Remittance, will also have access to an advance declaration that will allow the goods to enter the country more quickly.

If companies do not join the program, a 60% Import Tax rate will be charged, as already occurs with purchases over US$ 50. The exemption for purchases of up to US$ 50 will only apply to federal taxes. All orders from companies to individuals who adhere to Consignment Remittance will pay 17% Tax on Trade in Goods and Services (ICMS), a tax levied by the states.

For Haddad, the collection of ICMS, regulated last week by the National Council of Treasury Policy (Confaz), a body that brings together the State Treasury Secretaries, helps to solve the finances of the states. “For the states, it is important to quickly discipline this problem, since they are losing revenue. The national retail sells less without being able to collect from those who sold for market places. Now it has started to balance”, he commented.

Old model

Before today’s ordinance, remittances from companies to individuals abroad were not exempt, being subject to a 60% Import Tax rate. For orders between US$ 500 and US$ 3,000, there was also an ICMS charge. However, the charge was rarely made on goods of small value because it depended on inspection by the Federal Revenue of Post Office orders.

In the old model, Import Tax was not charged in two situations. The first is the exemption established by law for books, magazines (and other periodicals) and medicines. In the case of medicines, purchases by individuals of up to US$ 10,000 are exempt, with the product released only if it meets the standards of the National Health Surveillance Agency (Anvisa). These exemptions were maintained in the new rules because they are defined by law and cannot be regulated by ordinance.

The ordinance, however, extended the exemption to orders of up to US$ 50. The benefit, until now, was only granted if the shipment took place between two individuals, without commercial purposes. This exemption, however, caused problems because several sites take advantage of the loophole to impersonate individuals and avoid paying taxes.