Decree 61,791/2016 was published on January 12, 2016, clarifying that ICMS will not be charged upon transactions with software, apps, electronic files, and electronic games, performed via electronic transfer of data (download or streaming).
According to the Decree, the ICMS will only be charged on those transactions when the place of the tax triggering event occurrence on these transactions is clearly defined, in order to determine the establishment responsible for the payment of the tax.
The Decree also grants tax basis reduction for transactions with software, apps and electronic files, even if adapted or adaptable, so that the effective tax burden is equivalent to 5%, as authorized by Interstate Agreement ICMS 181/2015.
The Decree is effective as of the date of its publication (January 12, 2016), entering into force as from January 1st, 2016.
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