The National Government clarified procedures related to the payment of withholdings for exporting SMEs that use "Exporta Simple", through the Decree 783 / 2021.
The regulation, published this Friday (12.11.2021/XNUMX/XNUMX) in the Official Gazette, introduced the following benefit: “The Export Duty (DE) rate is set at zero percent 0% for operations processed under the Simplified Export Regime called Exporta Simpland ".
Exporta Simple is a simplified export regime created in 2017 by the Ministry of Commerce, with the aim of facilitating small-scale export operations for commercial purposes, through certain Logistics Operators (OLES).
All exports are made by air and have a limit of USD 600.000 per year..
It should be noted that this regime introduced changes to simplify the preparation of the foreign sales invoice, which is now managed by the exporter itself and no longer by the logistics operator. Thus, the portal issues a Simplified Export Document (DES) that replaces the pro forma invoice, and in turn, the exporter can track the status of their refunds and see the available export quotas in real time.
This Decree enters into force effective immediately.
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