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STF finalizes judgment and defines ISS occurrences with regards to software taxation

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On February 18, the Federal Supreme Court concluded its judgement on the taxation model for software licensing.  With a majority of votes, the jurisprudence of more than two decades was changed to establish that the Service Tax (ISS) will be charged in the licensing of software of any nature, thus making the differentiation between “off-the-shelf” software and software provided by request irrelevant.

In this week’s session, the ministers will decide on the modulation of the effects of the decision, to define whether the ISS or ICMS payments already made will be considered valid or if there will be any type of credit to be claimed by taxpayers who have paid ICMS in the last 5 years.

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