The law regarding the legal regime for the activity of individual and paid passenger transportation in uncharacterized vehicles (TIRPE), better known as “Uber Tax” was approved.
It is established in this law that the operator of the electronic reserve platform can charge an intermediation fee, which does not exceed 25%, of the total travel value. The remaining 75% will be shared between the intermediary companies and the drivers.
Regarding the operator of the electronic platforms, the operator must first notify the Mobility and Land Transport Institute (IMT, I.P) via electronic form, of the start of its activity and needs to provide several instructional elements such as the registered office, the fiscal number, the members of the administrative bodies, direction or management and respective certificates of criminal record etc. The activity of the platforms under analysis, as well as their operators and drivers, will be subject to supervision and regulation by the Mobility and Transportation Authority (AMT) and IMT, I.P.
It is also important to highlight that the electronic platform operators are obligated to the payment of a fee (“regulatory and supervisory fee”), that aims to compensate the administrative costs regarding the regulation and monitoring from their activities and to stimulate the achievement of the national goals regarding the urban mobility.
This rate will be calculated by applying a single percentage of 5% to the intermediation fee values charged by the operator of the electronic platform in all its operations.
The Mobility and Transportation Authority (AMT) will be responsible for the liquidation of this fee by means of liquidation notices, with the electronic platform operators being obligated to send monthly information on the activity carried out (number of trips, amount individually invoiced and the intermediation fee charged) to the AMT.
The AMT will become a real inspection authority with powers that it did not previously have.
The amounts collected will revert in the following proportion to the following entities: 40% to the Public Transport Service Fund; 30% to the AMT and 30% to the IMT.