Brazilian Consumer Tax Reform: Ship-to location outside company premises

Summary:

For the upcoming consumer tax reform in Brazil, there is a guidance that says, for some specific situations like fairs, events, exhibitions and others, tax shall be calculated based on the location where the event has taken place.

Under this new condition, there are situations where the event takes place in a location outside of the company premises. Ex: We are located in Sao Paulo, vendor is also located in Sao Paulo (or anywhere) but the event will happen in Rio de Janeiro.

We understand we should calculate the VAT tax rate from Rio de Janeiro, instead of Sao Paulo.