Lei de Informática

The “Lei de Informática”, Information Technology Law, (according to Laws nº 8.248/91 and nº 8.387/91, and its subsequent amendments, given by Decree 5.906/06, Laws nº 10.176/01, nº 13.674/18 and nº 13.969/19) grants tax incentives for companies in the technology sector (hardware and automation areas), which have the practice of investing in Research and Development.

The Federal Government uses this mechanism to encourage investments in innovation in the IT sector for Brazilian industries with mainly national production.

What kind of products fit in?

It is important to highlight that the “Lei de Informática” is focused on hardware and electronic components.

Therefore, to check if a product of your company can fit in that law, it is necessary to know if the NCM code is in the list of incentivized products.

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What are the advantages?

  • Financial credit amount based on the total investing in research, development and innovation by the company,
  • Possibility of reducing ICMS tax on sales of incentivized products (incentive varies depending on the state),
  • Possibility of reducing the PIS tax for companies that supply raw materials, intermediate products and packaging materials to industries accredited by the “Lei de Informática” (Law nº 10.637/02).

Which company can benefit?

All hardware and automation companies that fulfil the following requirements:

  • Quality certification under ISO 9000,
  • Comply with the PPB (Basic Productive Process) in the local manufacture of incentivized products,
  • Fiscal good standing,
  • Profit Sharing Program or PLR Results,
  • Application of resources in Research and Development activities in the country,
  • Have the NCM code (Mercosur Common Nomenclature) in the list of incentivized products,
  • Be under the fiscal regime of “Lucro real” (actual profit) or “Lucro presumido” (presumed profit).

How can we help?

We have a qualified team, made up of highly specialized engineers, who help your company in the analysis of eligibility regarding the requirements of the “Lei de Informática”, also in the preparation of the claim and R&D plan for the qualification of products and plausible models that might use the incentive.

Our team will also provide the necessary consultancy to fulfil the Basic Product Process (PPB) obligations and undertakes to complete and submit the Annual Statement Report (RDA), based on the information that was continuously monitored during the process consulting services.

The audit of the Annual Statement Report (RDA) is an obligation of the “Lei de Informática”, in which it is necessary to carry out a technical evaluation of the Annual Statement Reports (RDA) to prove the fulfilment with the obligations of the research, development and innovation activities provided for in the Law.

Therefore, FI Group in partnership with auditors accredited by the CVM, provides companies with its experience to meet this mandatory requirement for companies with turnover equal or superior to R$ 10 million.

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