On April 4. 2013, SMF Ruling n. 2,768 was published concerning tax obligations and procedures related to consortia.
This rule determines that the members of a consortium in Rio de Janeiro are jointly liable for the tax obligations resulting from the services rendered by the consortium, regardless of the sharing of responsibilities and profits provided by the consortium agreement. Thus, the ISS must be paid to the Municipality where the consortium is installed, not to the Municipality of each consortium member.
Regarding ancillary obligations, the consortium located in the Municipality of Rio de Janeiro must request the enrollment in the Municipal Register within 30 days of the registration of the consortium agreement before the Trade Board. After the consortium is enrolled, the services invoices must contemplate the final activities contracted, not the mean-activities developed by the members in favor of the consortium.
(SMF/RJ Ruling n. 2,768, 04.18.2013, Official Gazette Rio de Janeiro, 04.19.2013).