We address the perfect transmission of a plane acoustic wave at oblique incidence on a perforated, sound penetrable or rigid, film in two-dimensions. It is shown that the Brewster incidence θ * realizing so-called extraordinary transmission due to matched impedances varies significantly when the thickness e of the film decreases. For thick films, i.e. ke ≫ 1 with k the incident wavenumber, the classical effective medium model provides an accurate prediction of the Brewster angle independent of e (this Brewster angle is denoted θ B). However, for thinner films with ke < 1, θ * becomes dependent of e and it deviates from θ B. To properly describe this shift, an interface model is used (Marigo et al., 2017) which accurately reproduces the spectra of ultrathin to relatively thick perforated films. Depending on the contrasts in the material properties of the film and of the surrounding matrix, decreasing the film thickness can produce an increase or a decrease of θ * ; it can also produce the disappearance of a perfect transmission or to the contrary its appearance.