Complementary Law 157/2016 modifies the Complementary Law 116/2003 and starts new rules for the tax on services and issued in the Official Gazette on 30 December 2016. As stated by the law fundamental changes are- the minimum tax rate increase from 0% to 2% and the inclusion of new services in the list of services subject to ISS (Imposto sobre Serviços – ISS).
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