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Brazil drops e-commerce ICMS for small businesses

  • VAT
  • 23 February 2016 | Richard Asquith

Brazil drops e-commerce ICMS for small businesses

Brazil has suspended ICMS, the national VAT regime, on small internet retailers.

The tax is charged on the taxable supply of goods or services to consumers across Brazilian internal states borders. The Brazilian Federal Court has this month held that the obligation on small e-retailers to charge ICMS as part of the simplified accounting regime put an unfair burden on small online sellers.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.