Today the City of Rio de Janeiro changed the payment dates for the Services Tax (ISS), by means of Decree # 44,030, effective as from January 1st, 2018.

Now companies will have to collect ISS on the 4th of January/2018, in relation to the services provided in December/2017. As from January onwards, companies will need to collect the ISS on the 3rd business day of the subsequent month following the taxable events.

Payment dates for individual taxpayers (small businesses) were also changed.