Complementary Law is published, regulating the collection of DIFAL in interstate operations and services aimed at final consumers who are NOT taxpayers of ICMS

Complementary Law No. 190/2022, enacted on 5 January 2022, amends the Kandir Law and regulates the collection of the ICMS tax differential (DIFAL) in interstate operations and services intended for non-ICMS taxpayers.

Anna Flávia Izelli Greco, Rodrigo Prado Gonçalves and Camila Souza have published an Alert in which they explain how the process took place and what legal and tax impacts the Law results in.

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