What taxpayers need to know about ICMS compliance in Brazil

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


What taxpayers need to know about ICMS compliance in Brazil

bancoimagemfotoaudiencia-ia-172177small.jpg

Gustavo Brigagão and Bruno Lyra of Ulhôa Canto, Rezende e Guerra Advogados warn that taxpayers must be careful about where they import goods into Brazil and where they use them, if they want to comply with the ICMS, value-added indirect tax

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login
more across site & shared bottom lb ros

More from across our site

Despite the ongoing audit controversy, the firm’s tax and legal division saw revenue growth of 10.9%
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation
Around 450 client-facing roles are due to be axed next week, it has been reported
The OECD may be making a mistake if a 2029 review is intended to outlast Trump in the hope of more favourable treatment from the US Democrats
Nexdigm has invested in Singapore-based infer360, a TP intelligence product designed by ex-PwC partners
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2026 Americas Tax Awards
Despite initial hopes that the reporting obligation had been suspended, compliance challenges brought by Brazil’s indirect tax reform are very much a reality
As tax authorities embrace AI and governments weigh pillar two reforms, Latin America is developing a more connected and internationally focused tax agenda
Advisers with pre-existing corporation tax or self-assessment accounts must now register or risk enforcement action from HMRC
India's tax authorities are increasingly scrutinising the rationale behind cross-border structures
Gift this article