PERSE will be voted on today; Tourism lives with expectations

PANROTAS / Filip Calixto

The Bill regarding the Events Sector Resumption Program (PERSE) will be voted on in the next few hours. The Chamber of Deputies recently released the agenda for this Tuesday’s deliberative session, and the only item scheduled to be voted on is PL 1026/2024, which establishes reduced rates within the scope of PERSE.

As reported yesterday by the PANROTAS Portal, there is already a report presented by federal deputy Renata Abreu. The Events and Tourism industries consider the parliamentarian’s text to be a relief considering the scenario that was being drawn, as it maintains the 44 CNAEs planned for PERSE, in addition to providing for the continuity of the program’s current conditions during the year 2024 and preservation of PERSE until 2026 .

However, just a few hours before voting begins in the Chamber, sources consulted by the PANROTAS Portal state that the scenario may have regressed. The number of CNAEs was reduced from 44 to around 30 CNAEs. The good news is that travel agencies, operators and hotels are included.

The lobby of tourism entities and companies in Brasília is still trying to reverse the issue of real profit that was not considered for Income Tax exemptions between 2025 and 2026. As it stands, in 2025 and 2026 companies with real profit would only be entitled to reset PIS and COFINS, but not IR. This, however, is considered a more difficult battle for Tourism.

See some of the CNAEs included in the PERSE report, which will be voted on today

Art. 4 The rates of the following taxes, levied on the results obtained by legal entities belonging to the events sector, are reduced:

Tourism and Travel:

Travel agencies (7911-2/00)
Tour operators (7912-1/00)
Reservation services and other tourism services not otherwise specified (7990-2/00)

Accommodation Sector:

Event organization:

Organization services for fairs, congresses, exhibitions and parties (8230-0/01)
Party and event houses (8230-0/02)

Cultural and Artistic Production:

Theatrical production (9001-9/01)
Music production (9001-9/02)
Production of dance shows (9001-9/03)
Production of circus, puppet and similar shows (9001-9/04)
Sound and lighting activities (9001-9/06)
Performing arts, shows and complementary activities not previously specified (9001-9/99)

Food and Beverage Establishments:

Restaurants and similar (5611-2/01)
Bars and other establishments specializing in serving drinks, without entertainment (5611-2/04)
Bars and other establishments specializing in serving drinks, with entertainment (5611-2/05)