Brazil: Tributação para empresas de streaming sofrerá alterações

Last Updated: 4 February 2019
Article by Gabriela Marques

Foi aprovada proposta que altera a tributação para empresas que operam serviços de streaming e vídeo sob demanda no Brasil

Nova modalidade de contribuição ao Condecine será implementada para empresas que operam serviços de streaming sob demanda. Esta tributação será cobrada em breve de empresas como Netflix, YouTube e provedores de TV a cabo que oferecem vídeos sob demanda (VSD). Como a nova Condecine ainda não foi completamente implementada, existe a expectativa de que provedores de TV a cabo também tenham que pagar tal contribuição sobre a porção de sua receita oriunda de serviços de VSD. Ainda não se sabe também se este tributo será devido por empresas que oferecem vídeos grátis e que não são baseadas em assinaturas.

O Ministério da Cultura do Brasil inseriu termos na proposta lei que permitem que empresas optem pela tributação de duas maneiras. Elas podem escolher o pagamento baseado no número de vídeos que estão disponíveis no catálogo brasileiro ou ter uma cota única por assinante ou transação. Cada empresa poderá decidir qual modelo de tributação funciona melhor para suas operações.

Descontos nos impostos

A fim de encorajar e aumentar a presença de conteúdo nacional disponível neste tipo de plataforma, o Ministério da Cultura do Brasil oferecerá descontos pela inserção de conteúdo brasileiro. Estas reduções nos impostos dependerão da quantidade de vídeos nacionais adicionados aos catálogos. Este será um incentivo às empresas para diminuir seus tributos, mas também ajudar empresas de filmes e de produção cinematográfica locais. A porcentagem de redução ainda não foi definida. 

Os últimos cinco anos marcaram um grande aumento em serviços de streaming e VSD, mas estes ainda não eram regulados em termos tributários. As grandes empresas de streaming foram envolvidas no plano de tributação e estão confortáveis com suas opções de pagamento.

O Brasil tem uma legislação tributária complexa, o que o diferencia de outros países no mundo. Empresas podem escolher navegar o complexo ambiente tributário brasileiro por conta própria através de um escritório local, mas é mais eficiente em termos de custo terceirizar o gerenciamento de impostos a uma organização especializada como a TMF Group.

TMF Group

A TMF Group opera no Brasil há 12 anos e tem três escritórios locais – dois em São Paulo e um no Rio de Janeiro. A TMF Brasil tem mais de 700 colaboradores que apoiam mais de 400 clientes de uma variedade de negócios e setores industriais. Um time dedicado à tributação, que inclui experts em tributos diretos e indiretos, analistas e gerentes, diariamente avalia mudanças em regulações.
Trabalhando pró-ativamente, o time aconselha clientes antecipadamente sobre mudanças legislativas iminentes, como esta tributação sobre serviços de streaming. Se você está pensando em investir no Brasil e precisa de ajuda especializada para navegar um dos ambientes tributários mais complexos do mundo, a TMF Group tem a expertise e experiência para apoiar seus planos de negócios. Entre em contato conosco para saber mais.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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