Services Importer and Exporter: Why and how will DIRF and ECF replace Siscoserv? 40% companies are not aware of these obligations.
The released Note informs that, for statistical and inspection purposes, the RFB will begin to inspect based on data that are already presented to the government currently in the exchange contracts is at others ancillary tax obligations.
Understand how DIRF and ECF will replace Siscoserv:
In this sense, we draw attention to payments and receipts abroad via exchange and payments via credit card or electronic media through third-party intermediaries. These companies will also need to be in the other ancillary obligations.
Fields in common with Siscoserv x DIRF x ECF:
It's quite simple, Siscoserv does not continue anymore it's the focus now is directed to DIRF/ECF. If you compare Siscoserv x DIRF (Declaration of Withholding Income Tax), the two have basically the same fields, such as: Name, NIF, Address, Country, Link, NBS (Income type), Framework (taxation method) and Value (withheld tax).
The ECF (Tax Accounting Bookkeeping) it has less fields, example: Country, Payment, Payment Means and Operation Nature.
Another factor that also changes is the term of Siscoserv, which was previously three months after the start of service provision. With these other obligations, the companies gained more time to include it in DIRF and ECF, as they are annual deliveries.
However, companies that have many operations to be released need to have a better control, not to arrive close to the delivery and to be accumulated in a single time. The recommendation is that done month by month, as there is demand.
Important: Credit card invoices will need to have a control, as well as exchange, therefore, for all purchases of technology, consulting and any other type of service is necessary collect taxes what can reach up to six. When the company makes the DIRF/ECF, it is necessary to know these details to fill it out.
In which DIRF and ECF will replace Siscoserv
What doesn't change in companies:
Exports and Imports of Pure Services (Technology, consultancy, etc.).
- Will continue to pay, bill, and receive from companies abroad:
Exports and Imports of Merchandise
- You will continue to pay freight and related services, via:
Foreign exchange remittance abroad?
Dispatchers and agents domiciled in Brazil?
What does not change in the IRS:
Exports and Imports of Pure Services (Technology, Consulting, etc.).
- It will continue to demand taxation and declarations proving:
The collection of taxes or the legal basis for non-payment, as well as details about the foreign company and operations
WTM guidelines from Brazil:
The companies that already are our customers and who were already doing Siscoserv with us, should keep releasing on our ?i-services?. In this way, we can help other ancillary obligations that will need to be delivered.
The WTM team will continue validating monthly, including in the system, to arrive at the correct date of the obligations with the spreadsheet and the ready files. Customers will only deliver to the government system.
The companies that haven't migrated yet, we invite you to migrate to the WTM BANK, who takes care of all legal, tax, exchange and tax part. When migrating the services to our bank (WTM BANK), all these responsibilities, including the accessory obligations, are in charge of the WTM do Brasil, bringing convenience, agility, and security to your company..
And for companies that they are not WTM customers, get to know the WTM BANK.