On July 22, 2026, the Brazilian Federal Government published Decree No. 13,075/2026 and CGIBS Resolution No. 013/2026, introducing significant amendments to the regulations governing the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS).
The main change introduced by these regulations is the extension of the deadline for the implementation of certain tax and registration obligations, which were previously scheduled to take effect on August 1, 2026, and will now become effective on January 1, 2027.
What Changes?
As a result of the amendment, the following obligations have been postponed to 2027:
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Registration in the National Register of Legal Entities (CNPJ) as the unified registry for IBS and CBS purposes by natural person taxpayers and natural person rural producers;
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Issuance of tax documents by natural persons taxpayers and rural producers.
Impacts on Taxpayers
The measure grants additional time for taxpayers to adapt to the new requirements established under Brazil’s Consumption Tax Reform framework. The postponement is expected to provide taxpayers and rural producers with additional time to adjust their processes, systems, and operational procedures to comply with IBS and CBS obligations.
Although the extension eases short-term compliance pressure, taxpayers should continue pursuing their implementation plans and closely monitor regulatory developments, as these requirements will become mandatory as of January 1, 2027.
