São Paulo State Tax Authorities waive ICMS collection on software

Legislação & Mercados, published an article about the São Paulo State Tax Authorities waiving the ICMS charge on software. Tatiana Del Giudice Cappa Chiaradia, our partner, in a statement to the magazine, said that “At the beginning of the year, the STF justices clarified the differentiation between “standardized programs” and “customized programs” (ADIs 1945 and 5659). The consequence of this was the establishment of the understanding in the sense that only ISSQN is levied on all software operations, a tax under the competence of municipalities.”

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