Former categories of Video on Demand services subject to tax

A year resolved the details took place on 04/15, after the procedure of the Comissão de Assuntos Econômicos (CAE), that VoD (Vídeo Sob Demanda) services should be taxed in Brazil in short. As platforms that must be taxed by Condecine, they were designed as a “Contribution to the Development of the National Film Industry”.

Currently, this contribution is part of a platform regulation process that has been discussed at some point in Brazil. The project which removes the services has not been voted on and has no taxation of services, but it is necessary to change the case of VoD services between the rules of Condecine.

For a long time, all types of VoD services must be placed in the register of tributes established for Netflix and other types of streaming, but also “services for the provision of content in linear form” and “sharing platforms”. Meanwhile, each person should be tributed in a different form.

Sharing platforms include services like YouTube and TikTok. The Ancine does not have details on everything necessary to classify the type of tribute.

Types of VoD that must enter a bill

So, you can entrust some of the VoD services that should be submitted to the Condecine cobrança project:

TVoD: when users can view or purchase specific titles;

SVoD: monthly support service which offers a catalog of content (Netflix, Prime Video, Disney Plus, etc.) for the user;

VVoD: VoD service which depends on access validated by the consumption of another service (televisions by entity which can offer film channels, such as telecine);

Free VoD: free platforms which are not precise in cadastral format, such as the case of online reproducers of purchased television channels;

AVoD: Platforms for your ad-dependent monetization model, like Pluto TV and NetMovies.

Além disso, a Ancine tem estado bastante ativa na Fight against piracy in Brazil our last months.



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