Under technology transfer agreements, one category that can be registered with the INPI consists of contracts or invoices for technical or scientific assistance services (SAT).
According to information available on the INPI’s own website (www.inpi.gov.br), technical or scientific assistance contracts are those that “stipulate the conditions for obtaining techniques, planning and programming methods, as well as research, studies, and projects intended for the execution or provision of specialized services.”
Notwithstanding the above definition, some doubts remain regarding which technical services are eligible for registration with the INPI. The Institute generally applies the following criteria for registration: (i) whether the services are technical in nature; (ii) whether the services are intended for the core business of the receiving company; and (iii) whether the services constitute a transfer of technology.
In 2015, the INPI published Resolution No. 156, expanding the list of services exempt from or exempted from registration, and revoking Resolution No. 54, dated March 18, 2013.
Thus, the list of activities/services exempt from registration by this institute, as they do not constitute technology transfer, are:
- Purchasing agency services, including logistics services (shipping support, administrative tasks related to customs clearance);
- Services performed abroad without the presence of technicians from the Brazilian company, which do not generate any documents and/or reports (product processing);
- Preventive maintenance services provided on equipment and/or machinery of any kind;
- Repair, maintenance, adjustment, calibration, overhaul, inspection, refurbishment, and restoration services provided on equipment and/or machinery of any kind;
- Supervision of assembly, assembly, disassembly, installation, and commissioning services performed on equipment and/or machinery;
- Product approval and quality certification;
- Financial consulting;
- Commercial consulting;
- Legal consulting;
- Consulting services for participation in bidding processes;
- Marketing services;
- Remote consulting, without the generation of documents;
- Support, maintenance, installation, implementation, integration, deployment, customization, adaptation, certification, migration, configuration, parameterization, translation, or localization services for computer programs (software);
- End-user training or other computer program (software) training;
- Licenses for the use of computer programs (software);
- Distribution of computer programs (software);
- Purchase of a single copy of computer programs (software).
One of the changes introduced by Resolution No. 156/2015 was that the INPI began to waive the registration requirement for technical services related to software when there is no transfer—or was no transfer—of source code. Thus, from the Institute’s perspective, in the case of a simple license, distribution, or acquisition of a single copy of a computer program, there is no transfer of technology; therefore, there is no need to register the contract. However, registration with the INPI is recommended so that it is enforceable against third parties.
The amounts to be paid for technical or scientific assistance services must be submitted to the INPI broken down by man-hour or man-day for each technician who will provide the services, including the number and professional qualifications of the technicians who will provide the services, as well as the number of hours or days worked.
In addition, the contract or invoice for the provision of technical assistance services must necessarily contain a detailed description of the services to be provided, the term for performing the activities—indicating the start and end dates of the services—and the currency of payment.
It is worth noting that cost-sharing Research and Development (R&D) contracts are not registered with the INPI, pursuant t tive Act 135/97, which repealed Administrative Act 116/93—the latter of which had permitted the registration of cost-sharing contracts.
With regard to the taxation of technical or scientific assistance contracts, in addition to the CIDE tax, the Brazilian company (the entity receiving or acting as an intermediary for the service) is liable for the ISS-Import tax, as well as the PIS/COFINS-Import taxes, which place an excessive burden on the importation of services.
Income Tax is also due on the value of the service, and there is the option to choose who bears the tax burden.
Since January 2024, the Transfer Pricing guidelines (Law No. 14,596/2023) have been in effect for payments of royalties and technical, scientific, administrative, or similar assistance.
In international transactions involving such payments between related companies, one of five available methods is used: PIC, PRL, MCL, MLT, and MDL. It is possible to select the method most appropriate for the transaction or to use other methods, provided that the alternative methodology produces a result consistent with comparable transactions between unrelated parties.
In summary, even in light of the latest changes to the Transfer Pricing guidelines, the registration and/or filing of contracts with the INPI remains of paramount importance for the agreements to be enforceable against third parties, as well as serving as a benchmark for applying transfer pricing rules.
Update to the Registration and Filing Procedure
More recently, in August 2026, the INPI launched a new phase of modernization for the registration and filing procedure for technology transfer contracts. On August 14, 2026, a new version of the electronic forms for the e-Contratos system went live as part of the “Program to Restructure the Process for the Registration and Filing of Technology Transfer Agreements”, as set forth in the INPI’s 2026 Action Plan. The update aims to improve and modernize the workflow for analyzing and processing contracts submitted to the Institute.
This measure is part of a broader project to restructure the process for the registration and filing of technology transfer contracts, signaling the continued effort to modernize and streamline the procedures adopted by the INPI. To date, however, the change implemented in August 2026 relates primarily to forms and the electronic filing workflow; this update has not introduced any new regulations to replace INPI Ordinances No. 34/2025 and No. 35/2025, which remain the references for the administrative procedure and for the guidelines governing the examination of contracts.
Author: Marina Inês Fuzita Karakanian
Dannemann Siemsen
Av. Rodolfo Amoedo, 300 – Barra da Tijuca
22620-350 Rio de Janeiro- RJ
Phone: (21) 2237 8700
E-mail: [email protected]
Av. Brigadeiro Faria Lima, 4.221 – 3º andar
04538-133 São Paulo – SP
Phone: (11) 2155 9500
E-mail: [email protected]
Internet: www.dannemann.com.br