Let us remember that as of 01/01/2025, all VAT taxpayers, regardless of the amount of their sales, including those who pay the minimum VAT, as well as those who register, resume activities, or become taxpayers of this tax, will be required to acquire the status of electronic issuer, except for certain exceptions.

On the other hand, Decree 206/019 and its amendments provided a tax credit of up to UI 80 per month (converted to the exchange rate in effect as of January 1st of each year) for payments made by taxpayers with lower economic capacity in exchange for electronic invoicing solution services. The VAT is included in determining the price of the service.

This credit could be claimed by taxpayers for services provided between 01/11/2019 and 31/12/2024.

Therefore, in order to facilitate the adoption of this technology and ensure it does not represent a significant cost for taxpayers with smaller economic size, it was deemed necessary to extend the temporal scope of the credit through the Decree issued on 23/12/2024, until 31/12/2025.

The taxpayers eligible for this benefit are those who: 

• Start activities. 
• Are included in the minimum VAT. 
• Have revenues in the previous year of the services provided below UI 750,000.

Additionally, it includes electronic invoicing solution services where the provider meets the conditions established in DGI Resolution 3.738/019. This resolution set forth, among other requirements, that to access the credit, taxpayers must inform the electronic invoicing solution service providers that they meet the conditions established in the aforementioned resolution.

Furthermore, taxpayers must inform the provider if they cease to meet the required conditions.

In conclusion, those taxpayers who meet the outlined conditions will be entitled to a monthly tax credit of $493.58 (UI 80) for 2025