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Brazil e-books ICMS tax exempt

  • May 9, 2020 | Richard Asquith

The Brazilian federal supreme court has confirmed e-books are exempt from ICMS tax.

The ruling at the end of April confirmed electronic books and supply of readers for importation and sale were excempt from federal taxes. The confirms the digital publication exemption currently enjoyed by paper-based books and newspapers from ICMS - Imposto sobre Circulação de Mercadorias e Serviços de Tranporte Intermunicipal, Interestadual e de Comunicação

ICMS is the federal-level tax which applies to the movement of goods, transportation, communication services and other general supplies of goods. The current tax level is between 7% and 25%.

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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 won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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