{"id":27491,"date":"2021-02-23T07:51:53","date_gmt":"2021-02-23T13:51:53","guid":{"rendered":"https:\/\/dev2025.serviapgroup.com\/blog\/serviap-core-countries\/"},"modified":"2023-07-31T15:02:02","modified_gmt":"2023-07-31T21:02:02","slug":"serviap-core-countries","status":"publish","type":"post","link":"https:\/\/dev2025.serviapgroup.com\/pt-br\/blog\/serviap-core-countries\/","title":{"rendered":"Notas sobre os impostos sobre a factura\/IVA: Pa\u00edses principais"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/dev2025.serviapgroup.com\/pt-br\/blog\/serviap-core-countries\/#Brasil\" >Brasil<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/dev2025.serviapgroup.com\/pt-br\/blog\/serviap-core-countries\/#Chile\" >Chile<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/dev2025.serviapgroup.com\/pt-br\/blog\/serviap-core-countries\/#Peru\" >Peru<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/dev2025.serviapgroup.com\/pt-br\/blog\/serviap-core-countries\/#Mexico\" >M\u00e9xico<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/dev2025.serviapgroup.com\/pt-br\/blog\/serviap-core-countries\/#Colombia\" >Col\u00f4mbia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/dev2025.serviapgroup.com\/pt-br\/blog\/serviap-core-countries\/#Argentina\" >Argentina<\/a><\/li><\/ul><\/nav><\/div>\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"671\" src=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Brazil-1024x671.jpg\" alt=\"PEO Brasil\" class=\"wp-image-5914\" srcset=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Brazil-1024x671.jpg 1024w, https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Brazil-300x197.jpg 300w, https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Brazil-768x503.jpg 768w, https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Brazil-1536x1006.jpg 1536w, https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Brazil.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<h2 class=\"has-text-align-left wp-block-heading\"><span class=\"ez-toc-section\" id=\"Brasil\"><\/span>Brasil<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p>As taxas de IVA que v\u00ea s\u00e3o uma mistura de itens adicionais aplicados ao custo total da factura<strong>(sal\u00e1rios + impostos + taxas de servi\u00e7os<\/strong>). \u00c9 bastante oneroso, mas todos os itens que a SERVIAP factura para<a href=\"https:\/\/dev2025.serviapgroup.com\/pt-br\/blog\/os-melhores-servicos-internacionais-de-peo\/\" target=\"_blank\" rel=\"noreferrer noopener\"> PEO\/BPO<\/a>s\u00e3o considerados <em>rendimentos<\/em> para n\u00f3s e, por conseguinte, estes impostos aplicam-se. Este \u00e9 o chamado &#8220;rendimento presumido&#8221; e \u00e9 o actual regime de tributa\u00e7\u00e3o dos fluxos monet\u00e1rios da SERVIAP (incluindo os que simplesmente transferimos como sal\u00e1rios). A discrep\u00e2ncia entre os 19,33% e os 16,33% explica-se por um limite m\u00e1ximo de rendimento mensal; as empresas que facturam menos de 60.000 R por m\u00eas s\u00e3o tributadas a 16,33%, enquanto as que facturam mais de 60.000 R por m\u00eas s\u00e3o tributadas a 19,33%. Actualmente, os rendimentos da SERVIAP no Brasil s\u00e3o eleg\u00edveis para o montante mais baixo, embora isso possa mudar.  <\/p>\n\n<p>Segue-se uma lista discriminada dos impostos que constituem os 16,33% ou 19,33%.  <\/p>\n\n<p>&#8211;  <strong>ISS 5% &#8211; imposto sobre servi\u00e7os &#8211; Imposto municipal pago por servi\u00e7os prestados. calculado mensalmente &#8211; a pagar no dia 10 do m\u00eas seguinte.<\/strong><\/p>\n\n<p><strong>&#8211; PIS 0,65% &#8211; Programa de Integra\u00e7\u00e3o Social &#8211; imposto de renda federal pago. calculado trimestralmente &#8211; a pagar um m\u00eas depois de receber o dinheiro do cliente<\/strong><\/p>\n\n<p><strong>&#8211; COFINS 3% &#8211; Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social &#8211; imposto de renda federal pago. calculado trimestralmente &#8211; a pagar um m\u00eas ap\u00f3s a recep\u00e7\u00e3o do dinheiro do cliente.<\/strong><\/p>\n\n<p><strong>&#8211; IRPJ 4,8% &#8211; Imposto de Renda Pessoa Jur\u00eddica &#8211; imposto federal pago trimestralmente sobre o lucro. Adicional de Imposto de Renda Pessoa Jur\u00eddica de 10% pago trimestralmente na hip\u00f3tese de 32% que exceder a base de R$ 60.000,00 no trimestre. calculado trimestralmente &#8211; a pagar um m\u00eas ap\u00f3s a recep\u00e7\u00e3o do dinheiro do cliente.<\/strong><\/p>\n\n<p><strong>&#8211; CSLL 2,88% &#8211; Contribui\u00e7\u00e3o social sobre o lucro l\u00edquido &#8211; imposto federal &#8211; imposto federal pago trimestralmente sobre o lucro. calculado trimestralmente &#8211; a pagar um m\u00eas depois de receber o dinheiro do cliente.<\/strong><\/p>\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/revslider\/parallax-zoom-slices\/CHILE-PEO-1024x576.jpg\" alt=\"PEO no Chile\" class=\"wp-image-6396\"\/><\/figure>\n\n<h2 class=\"has-text-align-left wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chile\"><\/span>Chile<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"has-text-align-left\">2,57% de &#8220;imposto sobre as sociedades&#8221; sobre o <strong>total dos custos com os sal\u00e1rios. <\/strong>Esta taxa varia em fun\u00e7\u00e3o do rendimento das empresas, que actualmente tem a SERVIAP num escal\u00e3o relativamente baixo. Assim, actualmente, facturamos 0,5%. 2,57% \u00e9 o m\u00e1ximo.<\/p>\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Peru.jpg\" alt=\"PEO Peru\" class=\"wp-image-6148\" srcset=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Peru.jpg 700w, https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Peru-300x129.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Peru\"><\/span>Peru<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p><strong>Em geral, n\u00e3o mas:<\/strong><br\/>Pode ser de 18% sobre o total da factura em determinadas condi\u00e7\u00f5es. A principal diferen\u00e7a \u00e9 se os servi\u00e7os s\u00e3o &#8220;exportados&#8221; do Peru, por exemplo, programadores que apoiam uma startup em S\u00e3o Francisco (sem IVA) ou &#8220;consumidos&#8221; no Peru, por exemplo, um consultor de energia renov\u00e1vel que trabalha na constru\u00e7\u00e3o de turbinas geot\u00e9rmicas (IVA).<\/p>\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Mexico.jpg\" alt=\"PEO M&#xE9;xico\" class=\"wp-image-6077\" srcset=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Mexico.jpg 700w, https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Mexico-300x129.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mexico\"><\/span>M\u00e9xico<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p>Em geral, n\u00e3o, <em>mas pode ser <\/em>de 16% sobre o total da factura se o cliente tiver uma entidade mexicana que facturamos.  <\/p>\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Colombia.jpg\" alt=\"PEO Col&#xF4;mbia\" class=\"wp-image-6141\" srcset=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Colombia.jpg 700w, https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Colombia-300x129.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Colombia\"><\/span>Col\u00f4mbia<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p>19% sobre as taxas de servi\u00e7o da SERVIAP.<\/p>\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n<figure class=\"wp-block-image size-large is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"300\" src=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Argentina.jpg\" alt=\"PEO Argentina\" class=\"wp-image-6133\" srcset=\"https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Argentina.jpg 700w, https:\/\/dev2025.serviapgroup.com\/wp-content\/uploads\/2020\/09\/PEO-Argentina-300x129.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Argentina\"><\/span>Argentina<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p>21% sobre as taxas de servi\u00e7o da SERVIAP<\/p>\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/shell.js\"><\/script><script> ({\n\t ,\n\tformId: \"4f609ddb-8f77-426d-8e9e-de115378f21f\"\n});\n<\/script>\n\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Brasil As taxas de IVA que v\u00ea s\u00e3o uma mistura de itens adicionais aplicados ao custo total da factura(sal\u00e1rios + impostos + taxas de servi\u00e7os). \u00c9 bastante oneroso, mas todos os itens que a SERVIAP factura para PEO\/BPOs\u00e3o considerados rendimentos para n\u00f3s e, por conseguinte, estes impostos aplicam-se. Este \u00e9 o chamado &#8220;rendimento presumido&#8221; e [&hellip;]<\/p>\n","protected":false},"author":26,"featured_media":23779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[402],"tags":[307],"class_list":["post-27491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-pt-br","tag-taxes-pt-br"],"_links":{"self":[{"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/posts\/27491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/comments?post=27491"}],"version-history":[{"count":0,"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/posts\/27491\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/media\/23779"}],"wp:attachment":[{"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/media?parent=27491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/categories?post=27491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev2025.serviapgroup.com\/pt-br\/wp-json\/wp\/v2\/tags?post=27491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}