On April 30, 2026, Brazil published the core regulations governing the IBS and the CBS through CGIBS Resolution No. 6/2026, Decree No. 12,955/2026, and Joint Ordinance MF/CGIBS No. 7/2026. These instruments establish the foundational operational rules for the new taxes and further detail their implementation within the broader framework of Brazil’s Tax Reform.
Of particular relevance, the publication of these regulations triggers the deadline established in Article 3 of Joint Act RFB/CGIBS No. 1/2025. As a result, as of August 1, 2026, penalties may be imposed for the failure to include the IBS and CBS fields in tax documents. While tax authority representatives have indicated that initial enforcement efforts are expected to be primarily guidance‑oriented, the legal basis for sanctions will nonetheless be fully in force from that date.
