On July 15, 2020, COANA Ordinance No. 29/2020 was published, establishing internal procedures related to the register of companies enrolled at Repetro-Sped or Repetro-Industrialização; Brazilian IRS employees must now check that these companies have been registered in the Brazilian IRS Portal. This requirement also applies to companies already qualified in either regime.

A company qualified in Repetro-Sped be must registered with the Brazilian IRS unit with jurisdiction for inspection of taxes levied on foreign trade of the company's headquarters.

A company qualified in Repetro-Industrialização must be registered with the Judgment Delegacies of the Brazilian IRS ("DRF") or with the Tax Administration Special Judgment Delegacies of the Brazilian IRS ("Derat"), whichever has jurisdiction over the company's headquarters.

For more information related to this topic, please contact our Tax Team.