On the concept of services in Brazil’s consumption tax reform
Charles W. McNaughton and Cristiane Pires McNaughtonConjur · Jul 16, 2026
Originally published on Conjur on Jul 16, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
- Under the reform, a “service” should be defined residually: whatever is not a transaction with goods, without inheriting the old ISS concepts.
- The distinction matters because Complementary Law 214/2025 sets the place of the transaction, and thus the destination, differently for goods and services.
- Where supplies are related, the main one absorbs the ancillary one; the applicable-regime criterion does not determine how a transaction is classified.
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