WHO IS REQUIRED TO REGISTER OPERATIONS IN SISCOSERV:
I - the provider or the borrower of the service residing or domiciled in Brazil;
II - the individual or legal entity, resident or domiciled in Brazil, that transfers or
acquires the intangible, including intellectual property rights, through assignment,
concession, licensing or by any other means admitted in law;
III - the individual, legal entity or legal representative of the depersonalised entity,
resident or domiciled in Brazil, that carries out other operations that produce equity
variation.
The obligation of registration also extends:
I - to the export and import operations of services, intangibles and other operations;
II - transactions carried out by means of commercial presence abroad related to the
legal entity domiciled in Brazil, according to item "d" of Article XXVIII of GATS
(General Agreement on Trade in Services), approved by Legislative Decree No. 30
of 15 of December 1994, and promulgated by Decree No. 1355 of December 30, 1994.
WE CAN
HELP YOU.
In order to help your company navigate this new scenario, we have a specialised
and qualified team to identify all mandatory processes for registration in
SISCOSERV and guarantees peace of mind on your international operations, as
there are deadlines for the operations records and penalties that can (and should) be
avoided.
We offer complete support that includes execution, documentation screening,
analysis, classification and records of company operations, with the knowledge to
analyse all the elements relative to each of the NBS - Brazilian Nomenclature of
Services classifications.
TO FIND OUT MORE,
TALK TO ONE OF OUR
EXPERTS.
Source of technical information:
https://www.ecommercebrasil.com.br/artigos/siscoserv-voce-ja-fez-sua-declaracao/
WHO IS NOT
REQUIRED:
The exemptions from the obligation to provide information through Siscoserv in
operations in which they have not used public mechanisms to support foreign trade
in services, intangibles and other operations referred to in art. 26 of Law 12,546 /
2011 apply to:
- legal entities opting for Simples Nacional (a Brazilian tax modality) and individual
microentrepreneurs (MEI);
- individuals who are residents in the country however, in their individual name, do
not habitually and professionally exploit any economic activity of a civil or
commercial nature, for the speculative purpose of profit, provided that they do not
carry out operations in excess of US $ 30,000.00, or the equivalent in another
currency, in the month (limit of value established by Decree MDIC 261/2013,
previously, the limit was US $ 20,000.00).
A SERVICE FOR
ANYONE WHO UNDERSTANDS
SERVICE.