BRAZIL: Changes to classification codes delayed

Gabriel Pezzato
August 12, 2021

The Sinief Agreement (Ajuste Sinief 12/21) postponed the implementation of codes used in e-invoices for classification of transactions (eg. taxed, partially taxed, exempt, non-taxed etc), and identification of taxation regime and type of supply (eg: sales of gas to final customers). Previously expected to be enforced in 1 Jan 2022, the Agreement effectively impacts the Sinief Agreement 11/19 delaying the entry into force until 3 April 2023.

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Gabriel Pezzato

Gabriel Pezzato is a Senior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Gabriel’s background is in tax, corporate and administrative law. Gabriel earned a Law degree and a specialization degree in Tax Law in his home country and has a master’s degree in International and European Tax Law from Uppsala University (Sweden).
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