Export - Trading
This is an alternative available to companies that wish to start their internationalization process, but do not have enough experience to do it independently. Ultracomex exports its product and carries out the entire operation, making it your export department outside your company.
Watch the Video and understand a little more about the benefits of Tax Benefits:
The indirect export operation consists of the sale of products destined for export, which leave the industrial or commercial establishment (sender) for export trading companies, trading companies or any other company authorized to trade with the foreign trade (recipient).
Industrial or commercial establishments when selling their products to commercial exporting companies with the specific purpose of exporting may carry out this operation with the suspension of IPI, in accordance with article 42, item V, paragraph a of Decree No. 4,544 / 2002 and with the no ICMS tax provided for in article 3, sole paragraph of Complementary Law no. 87/1996.
It is important to remember that this revenue does not include the basis of calculation of the social contributions of PIS and COFINS.
The invoice for Indirect Export issued by industrial and commercial establishments shall contain the following information:
a) – Nature of Operation: “Shipment with a Specific Purpose of Export”;
b) – CFOP: 5501, 5502, 6501 or 6502;
c) – The expressions: “IPI suspended pursuant to art. 42, inc. V, letter a, Decree no. 4544/02 and ICMS no incidence according to art. 3, sole paragraph of LC No. 87/96. “
The commercial exporter and trading company will have all the benefits granted to the export operations. The tax burden represented by the IPI and ICMS taxes and the social contributions PIS and COFINS is exempt.
Industrial and commercial companies that sell to commercial export and trading companies are entitled to the maintenance of the IPI and ICMS credits taken in previous transactions provided that their goods sold are proven to be launched on the international market through the purchasing companies. The commercial export companies, too, have the benefit of recovering the IPI credit, according to Decree-Law No. 1,894 / 1991, in the case of:
a) – Acquisition of the taxpayer producer or merchant contributing to the IPI, on the amount of this tax, included in the respective invoice;
b) – Acquisition of a non-taxable merchant of IPI, to the result of the application of the rate of this tax, in force on the date of acquisition, on the value of 50% of the value of the product included in the corresponding invoice.
It is incumbent upon the recipient of this transaction (commercial export companies and trading companies) to inform in their export invoices in the field “Complementary Information”, the series, number and date of each invoice issued by the sending establishment.
With regard to export operations, the consignee must also issue the Memorandum -Exportation in 03 copies, where the first copy of this document, together with the Bill of Lading and the Export Certificate, must be sent to the sender of the goods by the last day of the month subsequent to the shipment to the outside. The second route will be in the exporter’s establishment attached to the 1st route of the sender’s invoice, for the purpose of showing to the Treasury. The third way will be sent by the exporter to the tax office of his home, and may be required to be presented at his home. The model of the respective Memorandum is included in the Single Annex to the ICMS Agreement No. 113/1996, included by ICMS Agreement No. 107/2001.
The sender of the operation will be obliged to pay the ICMS tax due, subject to legal increases and penalties, in cases in which the commercial exporters or trading companies do not carry out their exports:
a) – After the expiration of 180 (one hundred and eighty) days, counted from the date of departure of the goods of the establishment;
b) – Due to loss or destruction of the merchandise;
c) – by virtue of reintroduction into the internal market.
The commercial exporting or trading company, according to Law 10.833 / 2003, that, within 180 (one hundred and eighty) days, counted from the date of invoice issuance by the seller, does not prove its shipment abroad, will be subject to the payment of all federal taxes and contributions that are no longer paid by the selling company, plus interest for late payment and fine calculated in accordance with the legislation governing the collection of unpaid taxes. The company shall also pay taxes and contributions due on domestic sales if, in any way, it has disposed of or used the goods.
MAIN FISCAL ASPECTS IN INDIRECT EXPORT OPERATIONS. Available at: <http://www.portaltributario.com.br/artigos/exportacaoindireta.htm>. Accessed on 23 Jan 2018.