ATTENTION: NEWS ON INVEST IMPORTATION

very recently, dated 30 August and effective from September 1, 2024 Decree 5.811-R was published, bringing significant changes to the operations performed by middle of Invest Import. Until then, all imports, necessarily, had to happen through internal outputs, to the distribution centers constant in the additive of the term invest-ES or transfer to their matrix or other branches of the company itself. However, such a decree has brought the possibility of, in the exclusive case of operations in the modalities of its own (direct import) or order, the exits are made directly to the importer (subsequent exit, any title), ceasing to exist, only and so Only for these two imports of importation, the obligation to pass through an intermediate company, called “satellite”.
This possibility places the operations of Invest Importation at the same level as Fundap, as it eliminates the obligation of goods to pass through the company Satellite, in an “internal exit” operation, allowing, to emphasize, only in the case of direct imports (own account) and orders that such goods benefit from the deferral in “interstate exits”. It means that it will not be necessary (mandatory, in fact) to open branches of distributors, trading customers, here in ES since interstate operations can already enjoy deferral, provided that they are not operations in account and order.
These changes reinforce the commitment of the Holy Spirit to the simplification and transparency of their tax incentives, consolidating the state as a safe and attractive environment for establishing companies.

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