By Juliana Mitico Valente Riccardi
Lawyer & Global Mobility Specialist
Partner – BR-Visa and Mitico Lawyers
Companies not located in Brazil, that provide technical assistance services to companies located in Brazil, must request the appropriate work permit for their employees that will execute the service in Brazil. Many companies from different parts of the world have contracts with Brazilian companies, regular service providing agreements or cooperation agreements for companies from the same group, to provide technical assistance services. Technician employed by a company abroad that will render technical assistance service in Brazil, based on the agreement between the company abroad and the Brazilian company, and no labor agreement with the Brazilian company, must have the adequate permit, in other words, the applicable residence permit as it is called in Brazil.
Brazil has a specific residence permit for migrants that come to Brazil to execute technical assistance services in a company in Brazil without any employment agreement with such company, based on an agreement between the migrants´ employer abroad and the company in Brazil.
Normative resolution nº 03, from the Brazilian Nacional Immigration Council, of December 1st, 2017, disciplines the granting this residence permit for migrants that come to Brazil, without employment relationship with a Brazilian company, for the execution of technical assistance services.
The main requirements are:
i. in the case of purchase of equipment with technical assistance, copy of the document issued by the Internal Revenue Service of Brazil; or
ii. in the case of technical assistance on equipment arising from a contract, copy of the service providing agreements or cooperation agreements, for companies from the same group that establish the terms the technical assistance is provided; or
iii. in the case of technical cooperation between companies of the same group, statement by the interested company with the identification of the parties and information on the existing associative bond.
The Brazilian company for which the technical assistance service is provided, and therefore shall request the residence permit, will be responsible for the migrant.
The residence permit may be canceled if detected, by a Labor Auditor or other competent public body, employment relationship with the Brazilian company.
The barrier of a residence permit for technical assistance will become a tax resident in Brazil and subject to all Brazilian tax obligations, after 183 days, consecutive or not, physically present in Brazil, counted within a 12 months period.
Timeframe – Issuance and Validity
It takes around 30 days for the residence permit to be approved, counting from the date the process is filled.
In proven urgency situation, the residence permit may be granted within up to 5 business days for a period of 180 days, upon the submission of a letter of invitation from the undertaking concerned Brazilian company.
In a proven emergency, in a simplified procedure, the residence permit may be granted within two business days.
The residency permit for technical assistance is usually valid for one year, except when based on contracts that, due to their nature and purpose, contain a warranty clause, in which case their validity will be observed.
The migrant may be granted a new residence permit for technical assistance, upon detailed justification of the requesting company as to the need for continuity of the technical assistance service without employment relationship with the Brazilian company.