Impressão 3D e os impostos sobre o consumo

Abstract

The use of 3D printers, due to the innumerable advantages of this technology, is a practice which has become more and more common in the context of economic activities and in the household. 3D printing can be used in business and for self-use. Considering the fact that it is a disruptive technology, different from traditional forms of business, it can lead to discussions about existing tax laws in Brazil. The present article analyses the tax-related aspects of busi-nesses employing 3D printing, taking into consideration the manufactured products and the blueprints – which can be subject to trading, especially by virtual means. Therefore, this re-search limits itself to the consumption taxes used in the context of 3D printing and, equally, studies those taxes applied to 3D printing for self-use. This work takes into consideration rel-evant publications about the subject in study, precedents, and position papers of the Tax Ad-ministration. It concludes that the current tax laws can be applied to the activities involving 3D printing.