1/31/2022
In the last quarter of 2021, the Federal Revenue enacted an Answers to Advance Tax Ruling Requests Nº 170/2021, which determines that marketplace platforms do not need to collect taxes on the amounts they receive and pass on to sellers.
Marketplace it’s a term utilized to describe virtual platforms, like Mercado Livre and Amazon. On these platforms, it is possible to register and perform buying and selling operations with many products.
Usually, the virtual platform is responsible to receive the payments of consumer and transferring the values to the seller with the reduction only of the commissions’ fee.
The current federal law on corporate income tax (IRPJ), social contribution on net income (CSLL), contribution for social security (COFINS) and contribution for social integration program (PIS) is unclear regarding the taxation of a marketplace platform.
As a result, the General Coordination of Taxation of the Federal Revenue (Cosit) has enacted a Answers to Advance Tax Ruling Requests that establishes that only the amounts related to commissions should be taxed by marketplace platforms since the sales value of the products belongs to the seller and not to the platform.
Going further, the answer guides the marketplace platforms for the conditions it will be necessary to avoid legal problems with the National Treasury over the taxation of commission and sale amounts, such as commission contracts.
Therefore, the Answers to Advance Tax Ruling Requests has brought more clarity to taxpayers on how to proceed concerning the incoming of these amounts.
Although, the Federal Revenue is responsible only for federal taxes and there are many tax challenges ahead in the state and municipal scenario.
At the state level, for example, the Convention Nº 106/2017 provides that states can assign tax liability to those who offer, sell or deliver digital products to consumers.
In practice, each state can define individually who will be the taxpayer (the platform or the sellers) for the tax on salles (ICMS), creating legal uncertainty for marketplace platforms.
Despite this uncertainty regarding the tax scenario, the growth of marketplace platforms is quite promising, and it is up to taxpayers to pay attention to the understandings issued by the Tax Authorities and the legal changes to improve the taxation of the digital economy in Brazil.
Our Tax team is available to provide further information and guidance on these and other topics.
