The Undersecretariat of State for Taxation (SET) enabled a special registration for those persons seeking to benefit from the “Tourism Regime”, who must complete an application for registration (or renewal in its case) in the electronic form that is already available in the tax management system “Marangatu”.

After completing the form, the interested party should receive a communication of the approval or rejection of its application within the following 10 days, both to the electronic tax mailbox “Marandu” and to the e-mail address registered in its RUC. If the data declared or the documents attached are not complete or do not comply with the established requirements, the application is rejected, but the taxpayer may file a new application after being notified of the rejection.

Once the registration is completed, a certificate will be issued that will be valid for three years (calendar), which will be counted from the date of issuance of the document. The taxpayer of the tourism regime will also become an information agent within 30 calendar days from the day following the date of its qualification.

All sales and purchase transactions must be supported only by invoices, since other types of receipts will not be accepted to record these transactions.