The tax domicile is the address of a person or company registered with the competent bodies with regard to the tax collection.
The expression "tax domicile" comes from the union of the word domicile, which comes from the Latin domicile, and means a person's fixed address, which in turn originates from the term domus, which is home. The word tax is related to what comes from the tax authorities, which are the government institutions responsible for taxes.
Pursuant to Brazilian law No. 4,191/1962, the taxpayer's tax domicile is at the address where he resides. If the residence is unknown, the tax domicile becomes the main seat of their economic activity.
In the case of a private legal entity, the tax domicile is the headquarters of its establishment.
A legal entity governed by private law has as its fiscal domicile the headquarters of the administrative office.
The change of tax domicile must be communicated within 15 days to the Internal Revenue Service.
The tax domicile may be different from the civil domicile. A person can register their company's headquarters as a reference for the Internal Revenue Service to notify, for example, while the other authorities and courts can find you in the registered civil domicile, which is your residence permanent.
The concept of virtual office is currently used as an alternative for the fiscal domicile of companies and individual micro-entrepreneurs. It is an office, usually located in a commercial building in a valued region of the city, which is registered as the tax domicile or business address of one or more companies. The company pays for this service, which offers, in addition to registration, the receipt of letters on behalf of the other company, even the option of secretarial service or shared reception, meeting rooms, coworking space, depending on who offers the office virtual.
It is mainly used when the company does not have a fixed headquarters. Also, not to associate the residential address with the national registry of legal entities (CNPJ), due to restrictions in the legislation for business activities in residential addresses.
Tax domicile for MEI
Individual Microentrepreneurs (MEI) must communicate their tax domicile at the time of registration with the Internal Revenue Service, if the activity they carry out does not have a fixed location. For example, designers can perform their function from any point where they can take their computers, sometimes working with customers, or even in a nomadic way. For tax collection purposes, they must then register their tax domicile so that they can be properly notified and taxed.
An MEI's tax domicile is usually its residence, but it can also be another address such as a virtual office or coworking, for example.