| Update: | Compliance Alert - Sefaz Federal District issues changes NFS-e and ISS procedures for advertising |
| Date: | 2024-05-27 |
Sefaz of the Federal District of Brazil has published Ordinance No. 342/2024, introducing significant changes to Ordinance No. 416/2023. This ordinance outlines procedures for issuing the Electronic Services Invoice (NFS-e) and withholding the Service Tax (ISS) for advertising and publicity services.
The key changes include:
- Expanded definition of dissemination vehicles to include any means of visual or auditory communication capable of transmitting advertising messages to the public;
- Clarification on the levy of ISS for services involving the insertion of texts, drawings, and other advertising materials;
- Specific guidelines for issuing NFS-e by advertising vehicles, indicating the advertising client as the service taker and highlighting the intervention of advertising and publicity agencies, with these services not subject to ICMS.
Additionally, Ordinance No. 342 repeals certain provisions of Ordinance No. 416, including article 4, item II of paragraph 2, paragraph 3 of article 5, and paragraph 2 of article 6.
The new ordinance has been effective since its publication on 15 May 2024.