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Administrative Court rules in favor of companies on the levy of ICMS on Internet advertising activities


Luiz Roberto Peroba Barbosa; Ana Carolina Fernandes Carpinetti; Alice Marinho Correa da Silva

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​On April 19, 2017, the Ordinary Chamber of the State of São Paulo Tax Administrative Court handed the first decision in favor of the taxpayer recognizing that Complementary Law No. 157, published on 12.29.2016 solved the conflict related to the application of the ISS or the ICMS on Internet advertising activities.
The grounds for such decision were in the sense that, for several years, taxpayers and tax authorities have been discussing the nature of Internet advertising activities since there was no clear regulation by the law whether it characterizes a communication service subject to ICMS taxation, regulated by the States, or a service subject to ISS, regulated by the Municipalities. The inclusion of item 17.25[1] in the ISS Service List, according to such decision, put an end to this conflict.
This is the first favorable decision rendered in the taxpayers favor in accordance with Complementary Law No. 157/2016 and although it is not final, it represents an important precedent for future disputes.
[1] Item 17.25 - Insertion of texts, drawings and other advertising and publicity materials, in any medium (except books, newspapers, periodicals and in the modalities of sound broadcasting services and of sounds and images of free and free reception.

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