São Paulo – The government of Texas will change soon, the rules for taxing software , is the sale of recorded products on physical media (CD or DVD), or when the delivery of the license to the consumer is made by download.
According to Decree No. 61522, published on September 29 by Governor Geraldo Alckmin (PSDB), the rate of 18% Tax on Sales and Services (ICMS) will focus on the sale software, whatever the means of delivery, from January 2016.
Currently, in the case of programs sold on physical media, the government already collects GST, but the rate of 18% is calculated about double the amount of physical media (CD or DVD), as Decree No. 51619 of 27 February 2007.
“Taxation is calculated based on the support, which ends up generating insignificant amount” says the Deputy Director of tax consulting the Treasury Department of São Paulo, Ivan Ozawa Ozai. He said the government’s objective is to align the taxation of ICMS to that adopted in other states.
According to the responsible office of the tax area Tozzini Freire Advogados, Ana Claudia Utumi, depending on the features of the software, it will be taxed by the ICMS or the Service Tax (ISS).
When the software is developed custom, the sale is configured as a service and the municipality charges a rate of between 2% and 5%.
Since software licenses, such as the Office suite, Microsoft, goods are considered – so the ICMS will focus on the value
However, Law No. 9609 of February 19. 1998, known as the Software Law, leaves room for interpretation, since it categorizes downloading as copyright licensing programs.
“When the Supreme Court examined this question, all software was sold on physical media. It was another reality,” says the lawyer.
The change in the tax regime will impact for companies in the sector, since São Paulo concentrates 40% of the domestic market.
When contacted by the state, the Brazilian Association of Software Manufacturers (Abes) said that assesses the impact and, for now, will not rule.
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