Pratice Areas Tax Law
Consumption Taxes
We advise companies on VAT regime, RITI, and Excise Duties (IEC) matters, focusing on risk management and process optimization.
Consumption taxes, particularly VAT, the intra-community transactions regime (RITI), and Excise Duties (IEC), have a direct impact on cash flow, pricing, and corporate competitiveness.
The correct framing under these taxes, including the VAT regime, is not limited to determining the applicable rate, but rather involves important decisions on business models, contracts, supply chains, and internal invoicing and reporting systems.
The diversity of regimes, formal obligations, exceptions, and exemptions, namely regarding the VAT regime, as well as their interaction with cross-border operations, increases the risk of framing errors, audit corrections, fines, and delays in VAT refunds. Our specialized legal intervention allows for the structuring of internal processes, anticipating risks, and ensuring that the impact of consumption taxes—particularly the VAT regime—is known, planned, and controlled, mitigating the risk of tax issues arising from tax audit notification procedures initiated by the tax administration.
Services
We provide support in framing transactions within the VAT regime, including determining the correct classification of transactions, the applicable rate, and the right to deduct. We work with financial, tax, and operational teams to define invoicing, archiving, and reporting procedures that ensure compliance with the reporting obligations of the VAT regime and minimize the risk of corrections and fines.
We assess the impact of different rates and special regimes in sectors such as real estate, logistics, retail, or digital services, adjusting internal processes to the tax administration's practice and business specificities. We support the preparation and submission of periodic returns, regularizations, and VAT corrections, as well as the management of accumulated credits under the VAT regime, ensuring consistency between accounting, economic reality, and the tax position assumed.
Within the scope of RITI, we help companies structure intra-community acquisitions and sales of goods and services, ensuring compliance with registration and reporting formalities and the correct application of the rules regarding incidence, chargeability, and place of supply, in coordination with the VAT regime. We plan the required documentation, verify the validity of commercial partners' VAT numbers, advise on invoicing and reverse charge mechanisms (autoliquidação), and monitor compliance with reporting obligations before the tax administration.
In coordination with commercial, financial, and logistical areas, we work to prevent issues concerning the location of transactions, misapplied exemptions, double taxation, or lack of proof. In case of disputes or tax corrections related to RITI and the VAT regime, we prepare the technical defense and coordinate, when necessary, with tax litigation.
We assist with VAT refund requests from exporting companies, entities with limited right to deduct, and taxpayers with accumulated credits under the VAT regime, ensuring that the process is planned right from the information collection phase. We review supporting documentation, coordinate with accounting, and prepare requests to the Tax Authority, reducing the risk of rejections or delays due to formal flaws. We follow the entire procedural cycle, from analyzing requests for clarification, potential audits, and the final decision, defending the client's rights in the event of full or partial rejection.
We provide advisory services on Excise Duties (IEC) applicable to alcohol and alcoholic beverages, sugar-sweetened beverages, tobacco, fuels, and energy, with a focus on process organization and risk management. We help correctly classify products, determine applicable rates, and manage stock under suspension arrangements, as well as structure entry-for-consumption procedures in compliance with the law and customs practice.
We work with importers, producers, and distributors to ensure that declarations and payments are made on time and that the documentation trail supports the positions assumed before the administration. We coordinate with official customs brokers and re-evaluate contracts, logistical routes, and procurement models, identifying legitimate planning opportunities that can reduce exposure to IEC without compromising compliance.
We support companies in assessing the impact that changes in rates, special regimes, sustainability incentives, or budgetary measures may have on their business models. We analyze the interaction between consumption taxes, particularly under the VAT regime, and pricing strategies, commercial margins, contracts with suppliers and clients, and investment decisions.
We help design medium-term tax plans regarding VAT, RITI, and IEC, coordinating them with expansion projects, sales channel digitalization, logistical reorganizations, or entry into new markets. In collaboration with other practice areas of the firm, we offer an integrated vision that allows for the anticipation of tax effects and the informed adaptation of commercial and contractual policies.
Our approach
Cross-cutting planning
We frame VAT, RITI, and IEC transactions in an integrated manner, considering each client's commercial, logistical, and financial reality, alongside framing requirements, particularly those of the VAT regime.
Cross-border support
We help structure flows of goods and services, documentation, and refund procedures, reducing the risk of discrepancies and delays associated with consumption taxes.
Continuous monitoring
We follow legislative changes and administrative guidelines, adjusting internal procedures and identifying risks or opportunities within consumption taxes, especially the VAT regime.
FAQs
Because VAT, RITI, and excise duties have a direct impact on cash flow, prices, and margins. The diversity of rules, exceptions, and formal obligations increases the risk of framing errors, fines, and delays. Specialized support reduces these risks and ensures consistent internal processes.
We evaluate the qualification of transactions, the applicable rate, the right to deduct, and invoicing and reporting procedures. We work alongside internal teams to reduce formal flaws, avoid corrections, and ensure that the business model is aligned with the tax administration's practice.
We structure intra-community acquisitions and sales, verify essential formalities (including VAT numbers), and guide the necessary documentation to prevent rejections and discrepancies. Where justified, we prepare the technical defense and consider resorting to tax litigation.
Yes. We collect and validate documentation, prepare requests, respond to clarification requests, and assist during audits whenever they occur, adhering to the formalities imposed under the VAT regime. The objective is to accelerate the refund process and avoid rejections based on purely formal issues.
Incorrect product classifications, errors in suspension regimes, gaps in the documentation trail, and discrepancies with customs practice. We help mitigate these risks by organizing internal processes and reviewing logistical routes, contracts, and procurement models.
Changes in rates, incentives, and special regimes can affect prices, margins, investments, and contractual decisions. We analyze these impacts and help design a tax plan consistent with objectives of expansion, digitalization, or logistical reorganization.
We gather and organize the necessary evidence, ensure consistency between accounting, documentation, and economic reality, and structure the appropriate legal defense. The priority is to limit risks and ensure that the company's position is technically and legally sustained.
Yes. Consumption taxes are linked to contracts, flows of goods, logistical models, and invoicing systems. We review these elements to reduce risks, optimize procedures, and ensure continuous compliance.
Whenever there is a change in the commercial model, entry into new markets, a shift in the supply chain, digitalization of sales channels, or contractual reorganization. It also makes sense in anticipation of audits or before significant investments.