The City of São Paulo established a Special Regime for the issuance of invoices for tourism agency services. Normative Instruction SF / SUREM No. 14, published and in effect since last July 19, allows agencies located in the state capital to issue their Electronic Service Tax Notes for the total value of the contracted services and deduct the transitory amounts intended To the suppliers of the intermediated services, and the ISS calculation basis is the difference between these values.

This was a case of the Trade Union of Tourism Companies in the State of São Paulo (Sindetur-SP), which had claimed this special regime for at least 15 years. “The establishment of the Special Regime for the issuance of invoices for tourism agencies will bring greater legal certainty and transparency in relation to consumers,” said José Francisco de Souza Pinto Azevedo, president of Sindetur-SP. “Our team is already working, and from now on, we will try the same result in the other municipalities of the State of São Paulo and in the rest of the cities of Brazil,” he added.

Under the new regime, Service Taxes issued by providers of services brokered by Tourism Agencies, such as hotels, car rental companies, tour operators and others, may not be issued in the name of Tourism Agencies, Name of the actual service taker, the final customer, even if the Tourism Agencies are responsible for payment of these intermediated services.

Photo: Reproduction

Source: Market & Events