3D PRINT: BETWEEN IPI, ICMS AND ISS

Abstract

The purpose of this article is to analyze the taxation applicable to the different operations that are involved in the context of the 3D Print. Such analysis is relevant especially due to the differences between the technological evolution of the Fourth Industrial Revolution and the criteria used by the Brazilian Constitution for purposes of distribution of competence for consumption tax – IPI, ICMS and ISS. In this context, the first analysis will be related to the functionalities of the 3D printer, demonstrating that they allow the printing, from software commands, of a project (Blueprint) that can be elaborated by the owner of the 3D printer or by third parties. In this context two major business opportunities arise: (i) creation of the Blueprint that will be printed; and (ii) sale of printed objects. From this on, the material criteria of IPI, ICMS and ISS will be analyzed briefly, which will serve as a basis for the conclusions made in the last topic regarding the taxation involved in the demonstrated large business areas of 3D printing, specifically the following operations: (i) license to use the Blueprint for future printing (intellectual property held by the developer), for which the conclusion was for ISS levy; (ii) preparation and sale of Blueprint by request of the contracting party, for which the conclusion was for ISS levy; (iii) sale of 3D printed objects by industrial establishments, for which the conclusion was for IPI and ICMS levy; and (iv) sale of 3D printed objects by non-industrial establishments or service providers, for which it was concluded that ICMS may be levied if the establishment is not a service provider; if it is a service provider, the conclusion was that the ISS applies if the printed object is used as a material for rendering the services.