Angelo Francisco Barrionuevo Ambrizzi
Lawyer at Marcos Martins Advogados
The São Paulo State Tax Authorities, in responding to consultation solution No. 19747/2019, established the requirements for the existence of two or more establishments in the same physical space and obtaining state registration.
The main characteristic is that the establishments are unmistakable, maintaining the precise identification of their inputs, goods, stock and all other business elements, so that the tax authorities can identify the elements of each establishment.
There can be no confusion between the establishments, and each one will have to comply with its tax obligations separately.
Even after all the requirements have been met, the Tax Office must analyze the case, and only once it has verified that there are no impediments to two companies coexisting at the same address, will the authorization be issued.
Marcos Martins Advogados makes its tax team available to answer any questions and carry out the necessary analysis for taxpayers who are interested in this procedure.
