VAT news tagged as "Destination principle"


Brazil ICMS B2C 2016 changes

November 26th, 2015

From the 1 January 2016, the rules on the calculation of ICMS changes on sales of goods to consumers across Brazilian internal states. ICMS is the Brazilian indirect tax (VAT) on the sale of goods and services. Where goods are sold across internal Brazilian state borders, ICMS is due in the state of the seller …