What Changes In 2016 In Interstate Sales Of Goods To End Consumers

Contrary to what has been reported by the press, the changes resulting from last April's enactment of Constitutional Amendment no. 87 do not affect the so-called e-commerce only.

This is so because, as provided for in said rule, all sales and services operations subject to the ICMS (state sales and services tax) intended for end consumers, regardless of whether they are ICMS taxpayers or not, will be affected by that rule.

The reason is that, contrary to the situation that will be in effect up to 12/31/2015, those interstate sales and services operations will thereafter be subject to the ICMS based on their interstate rates of 4%, 7% or 12%, as the case may be, even if the purchaser located in another federation unit is a regular ICMS taxpayer.