PEC 45, presented in 2019 in the Chamber of Deputies, was approved on July 7, 2023. It is a profound change in the constitutional tax system, which reorganizes, above all, taxes that affect acts of consumption, related to tangible and intangible goods, as well as services in a broad sense.
We prepared a guide with a summary of the most important aspects of PEC 45, strictly with regard to taxation on consumption, which occupies the center of attention of market agents and politicians at this time.
