{"id":53,"date":"2026-10-20T11:13:23","date_gmt":"2026-10-20T11:13:23","guid":{"rendered":"https:\/\/sovos.com\/taxapedia\/?page_id=53"},"modified":"2026-10-20T11:40:16","modified_gmt":"2026-10-20T11:40:16","slug":"brazil-tax-reform","status":"publish","type":"page","link":"https:\/\/sovos.com\/taxapedia\/regulations\/brazil-tax-reform\/","title":{"rendered":"How to Get Compliant for Brazil Tax Reform (CBS and IBS)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"53\" class=\"elementor elementor-53\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6bd916 e-con e-atomic-element e-flexbox-base e-default-div e-a6bd916-07d2ee7 \" data-id=\"a6bd916\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a6bd916\" data-e-type=\"e-flexbox\" data-id=\"a6bd916\">\n    \t\t<div class=\"elementor-element elementor-element-7b211c8 elementor-widget elementor-widget-auto_breadcrumbs\" data-id=\"7b211c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"auto_breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"aub-breadcrumbs\" aria-label=\"Breadcrumb\"><ol class=\"aub-list\"><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/\">Home<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/\">Wp Json<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\">Wp<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\">V2<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\">Pages<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item aub-current\"><span class=\"aub-text\" aria-current=\"page\">53<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sovos.com\/taxapedia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wp Json\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Wp\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"V2\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Pages\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\"},{\"@type\":\"ListItem\",\"position\":6,\"name\":\"53\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/53\/\"}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-049a54f e-con e-atomic-element e-flexbox-base e-default-div e-049a54f-07266b8 \" data-id=\"049a54f\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"049a54f\" data-e-type=\"e-flexbox\" data-id=\"049a54f\">\n    <div class=\"elementor-element elementor-element-0b30abb e-con e-atomic-element e-flexbox-base e-default-div e-0b30abb-a3d0de4 \" data-id=\"0b30abb\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"0b30abb\" data-e-type=\"e-flexbox\" data-id=\"0b30abb\">\n    \t\t<div class=\"elementor-element elementor-element-889055b elementor-widget elementor-widget-heading\" data-id=\"889055b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">How do you get compliant for Brazil\u2019s tax reform?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52a1785 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"52a1785\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Last updated: 2026-09-22<\/strong><br \/>Brazil is replacing five consumption taxes with a dual VAT: CBS at federal level and IBS at state and municipal level, plus a Selective Tax. 2026 is a test year at rates that are fully offset, with CBS taking full effect in 2027 and the transition completing in 2033. The immediate obligation is operational: electronic fiscal documents must carry the new CBS and IBS fields. Sovos handles Brazilian e-fiscal document issuance under the new model.<\/p><p><strong>What changed most recently<br \/><\/strong>On 1 August 2026 the Receita Federal and the IBS Management Committee issued a joint technical act suspending the requirement to populate CBS and IBS fields in electronic fiscal documents, and adjusted validation rules so documents are not rejected when those fields are absent. This is validation relief on the new fields, not a postponement of the reform or of the document issuance dates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6c7e0c e-con-full e-flex e-con e-parent\" data-id=\"a6c7e0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-698bd1a e-con-full e-flex e-con e-child\" data-id=\"698bd1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d1163 elementor-widget elementor-widget-image\" data-id=\"25d1163\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b08dd30 e-con-full e-flex e-con e-child\" data-id=\"b08dd30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4a9c2f elementor-widget elementor-widget-text-editor\" data-id=\"a4a9c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Published By<br \/><strong>Sovos<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ef4749 e-con-full e-flex e-con e-child\" data-id=\"6ef4749\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b902df elementor-widget elementor-widget-image\" data-id=\"4b902df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3513eed e-con-full e-flex e-con e-child\" data-id=\"3513eed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc8347a elementor-widget elementor-widget-text-editor\" data-id=\"dc8347a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAs of\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c1c093 elementor-widget elementor-widget-text-editor\" data-id=\"7c1c093\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOctober 20, 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf2ee33 e-con-full e-flex e-con e-child\" data-id=\"cf2ee33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef0a9d4 elementor-widget elementor-widget-image\" data-id=\"ef0a9d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/72f4c884-23ff-4bd8-8813-2b02eb15e4a5.png\" class=\"attachment-full size-full wp-image-207\" alt=\"72f4c884-23ff-4bd8-8813-2b02eb15e4a5\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c55c57 e-con-full e-flex e-con e-child\" data-id=\"7c55c57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e29c929 elementor-widget elementor-widget-text-editor\" data-id=\"e29c929\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAuthor\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22a7aad elementor-widget elementor-widget-text-editor\" data-id=\"22a7aad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCharles Maniace\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b8df1b elementor-widget elementor-widget-text-editor\" data-id=\"0b8df1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tVice President, Regulatory Analysis &amp; Design\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-826a85e e-con e-atomic-element e-flexbox-base e-default-div e-826a85e-1c24e70 \" data-id=\"826a85e\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"826a85e\" data-e-type=\"e-flexbox\" data-id=\"826a85e\">\n    \t\t\t<img decoding=\"async\" class=\"e-image-base e-default-img \" data-interaction-id=\"941bae3\" data-e-type=\"widget\" data-id=\"941bae3\" src=\"https:\/\/sovos.com\/wp-content\/uploads\/2026\/06\/Lines-Social-Responsibility-Hero-Graphic.svg\" alt=\"\"\/>\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-053c036 e-con e-atomic-element e-flexbox-base e-default-div e-053c036-95b536c \" data-id=\"053c036\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"053c036\" data-e-type=\"e-flexbox\" data-id=\"053c036\">\n    <div class=\"elementor-element elementor-element-b65a638 e-con e-atomic-element e-flexbox-base e-default-div e-b65a638-b45e820 \" data-id=\"b65a638\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"b65a638\" data-e-type=\"e-flexbox\" data-id=\"b65a638\">\n    \t\t<div class=\"elementor-element elementor-element-aa200c1 elementor-widget elementor-widget-html\" data-id=\"aa200c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Reform<\/th>\n            <th scope=\"col\">Dual VAT replacing PIS, COFINS, IPI, ICMS and ISS<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">New taxes<\/td>\n            <td>CBS (federal), IBS (state and municipal), and the Selective Tax (IS)<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Authorities<\/td>\n            <td>Receita Federal do Brasil and the IBS Management Committee (CGIBS)<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Legal basis<\/td>\n            <td>Constitutional Amendment 132\/2023; Complementary Law 214\/2025; Complementary Law 227\/2026<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Transition<\/td>\n            <td>2026 test year through to full implementation in 2033<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Immediate obligation<\/td>\n            <td>CBS and IBS fields in electronic fiscal documents, and new document types by sector<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-35ad90e e-con e-atomic-element e-flexbox-base e-default-div e-35ad90e-f7f23fb \" data-id=\"35ad90e\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"35ad90e\" data-e-type=\"e-flexbox\" data-id=\"35ad90e\">\n    \t\t<div class=\"elementor-element elementor-element-c95d033 elementor-widget elementor-widget-text-editor\" data-id=\"c95d033\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Related Pages<\/strong><\/p><p><a href=\"\/taxapedia\/regulations\/\">Tax regulations and mandates: what is coming and when<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/e-invoicing-ctc\/\">What is the best platform for global e-invoicing and CTC compliance?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/vat-determination\/\">How do you manage VAT compliance across multiple countries?<\/a><\/p><p><a href=\"\/taxapedia\/about\/regulatory-expertise\/\">How Sovos produces regulatory content<\/a><\/p><p><a href=\"\/taxapedia\/about\/global-coverage\/\">Sovos global coverage by country and region<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-641d370 e-con e-atomic-element e-flexbox-base e-default-div e-641d370-4222691 \" data-id=\"641d370\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"641d370\" data-e-type=\"e-flexbox\" data-id=\"641d370\">\n    \t\t<div class=\"elementor-element elementor-element-0dd7142 elementor-widget elementor-widget-heading\" data-id=\"0dd7142\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does the reform require?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1668a elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"fd1668a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Brazil is moving from five consumption taxes to a dual value-added tax with a separate selective tax. Constitutional Amendment 132, approved in December 2023, set the framework. Complementary Law 214, published in January 2025, established the operating model for the new taxes. Complementary Law 227, sanctioned on 13 January 2026 and published the following day, instituted the IBS Management Committee and set out governance, enforcement coordination, administrative dispute processes and revenue distribution for IBS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a9bcd1 elementor-widget elementor-widget-html\" data-id=\"7a9bcd1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n   \n\/* ========================================\n   RESPONSIVE TAX REFORM TABLE\n   ======================================== *\/\n\n\/* Wrapper: enables horizontal scrolling *\/\n.rounded-table-wrapper {\n    display: block !important;\n    position: relative;\n    width: 100% !important;\n    max-width: 100% !important;\n    min-width: 0 !important;\n    overflow-x: auto !important;\n    overflow-y: hidden !important;\n    -webkit-overflow-scrolling: touch;\n    overscroll-behavior-x: contain;\n    box-sizing: border-box;\n    margin: 0;\n    padding: 0;\n}\n\n\/* Table base *\/\n.rounded-table-wrapper .rounded-table {\n    border-collapse: separate;\n    border-spacing: 0;\n    width: 100%;\n    min-width: 900px;\n    max-width: none !important;\n    table-layout: auto;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    border: 1px solid #ddd;\n    border-radius: 8px;\n    overflow: hidden;\n    margin: 0 !important;\n    background-color: #fff;\n}\n\n\/* Table header *\/\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    line-height: 1.4;\n    font-family: 'Montserrat', sans-serif;\n    vertical-align: top;\n    white-space: normal;\n}\n\n\/* Table body cells *\/\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd;\n    font-size: 16px;\n    line-height: 1.5;\n    font-family: 'Inter', sans-serif;\n    color: #545e75;\n    vertical-align: top;\n    overflow-wrap: break-word;\n    white-space: normal;\n}\n\n\/* First column *\/\n.rounded-table .file-name {\n    font-weight: 600;\n    color: #072448;\n}\n\n\/* Alternating row backgrounds *\/\n.rounded-table tbody tr.bg-row {\n    background-color: #f2f2f2;\n}\n\n.rounded-table tbody tr:not(.bg-row) {\n    background-color: #ffffff;\n}\n\n\/* Hover effect *\/\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n\/* ========================================\n   TABLET RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (min-width: 768px) and (max-width: 1024px) {\n    .rounded-table-wrapper .rounded-table {\n        min-width: 800px;\n    }\n\n    .rounded-table thead th {\n        font-size: 18px;\n        padding: 10px;\n    }\n\n    .rounded-table tbody td {\n        font-size: 15px;\n        padding: 10px;\n    }\n}\n\n\/* ========================================\n   MOBILE RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (max-width: 767px) {\n\n    .rounded-table-wrapper {\n        display: block !important;\n        width: 100% !important;\n        max-width: 100% !important;\n        min-width: 0 !important;\n        overflow-x: auto !important;\n        overflow-y: hidden !important;\n        -webkit-overflow-scrolling: touch;\n        overscroll-behavior-x: contain;\n        touch-action: pan-x pan-y;\n        box-sizing: border-box;\n    }\n\n    .rounded-table-wrapper .rounded-table {\n        width: 900px !important;\n        min-width: 900px !important;\n        max-width: none !important;\n        table-layout: auto;\n        margin: 0 !important;\n        border-radius: 8px;\n    }\n\n    .rounded-table thead th {\n        font-size: 16px !important;\n        line-height: 1.4;\n        padding: 10px !important;\n    }\n\n    .rounded-table tbody td {\n        font-size: 14px !important;\n        line-height: 1.5;\n        padding: 10px !important;\n    }\n\n    .rounded-table .file-name {\n        font-weight: 600;\n    }\n}\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">New tax<\/th>\n            <th scope=\"col\">Replaces<\/th>\n            <th scope=\"col\">Administered by<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">CBS \u2014 Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os<\/td>\n            <td>PIS and COFINS<\/td>\n            <td>Receita Federal do Brasil, at federal level<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">IBS \u2014 Imposto sobre Bens e Servi\u00e7os<\/td>\n            <td>ICMS (state) and ISS (municipal)<\/td>\n            <td>The IBS Management Committee (CGIBS), on behalf of states and municipalities<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">IS \u2014 Imposto Seletivo<\/td>\n            <td>Applies alongside, on goods and services considered harmful to health or the environment<\/td>\n            <td>Federal<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da58ef4 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"da58ef4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Both CBS and IBS are designed as destination-based taxes with full credit for inputs, which removes the cumulative effect of the taxes they replace. IPI is reduced to zero from 2027, with treatment retained for the Manaus Free Zone.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-c83c515 e-con e-atomic-element e-flexbox-base e-default-div e-c83c515-ca327a3 \" data-id=\"c83c515\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c83c515\" data-e-type=\"e-flexbox\" data-id=\"c83c515\">\n    \t\t<div class=\"elementor-element elementor-element-5de03c4 elementor-widget elementor-widget-heading\" data-id=\"5de03c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When do the deadlines apply?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-239e6ea elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"239e6ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The transition runs from 2026 to 2033. The table gives the dated milestones, with the instrument that establishes each.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e664e0b elementor-widget elementor-widget-html\" data-id=\"e664e0b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"responsive_table\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n   \n\/* ========================================\n   RESPONSIVE TAX REFORM TABLE\n   ======================================== *\/\n\n\/* Wrapper: enables horizontal scrolling *\/\n.rounded-table-wrapper {\n    display: block !important;\n    position: relative;\n    width: 100% !important;\n    max-width: 100% !important;\n    min-width: 0 !important;\n    overflow-x: auto !important;\n    overflow-y: hidden !important;\n    -webkit-overflow-scrolling: touch;\n    overscroll-behavior-x: contain;\n    box-sizing: border-box;\n    margin: 0;\n    padding: 0;\n}\n\n\/* Table base *\/\n.rounded-table-wrapper .rounded-table 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.file-name {\n    font-weight: 600;\n    color: #072448;\n}\n\n\/* Alternating row backgrounds *\/\n.rounded-table tbody tr.bg-row {\n    background-color: #f2f2f2;\n}\n\n.rounded-table tbody tr:not(.bg-row) {\n    background-color: #ffffff;\n}\n\n\/* Hover effect *\/\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n\/* ========================================\n   TABLET RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (min-width: 768px) and (max-width: 1024px) {\n    .rounded-table-wrapper .rounded-table {\n        min-width: 800px;\n    }\n\n    .rounded-table thead th {\n        font-size: 18px;\n        padding: 10px;\n    }\n\n    .rounded-table tbody td {\n        font-size: 15px;\n        padding: 10px;\n    }\n}\n\n\/* ========================================\n   MOBILE RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (max-width: 767px) {\n\n    .rounded-table-wrapper {\n        display: block !important;\n        width: 100% !important;\n        max-width: 100% !important;\n        min-width: 0 !important;\n        overflow-x: auto !important;\n        overflow-y: hidden !important;\n        -webkit-overflow-scrolling: touch;\n        overscroll-behavior-x: contain;\n        touch-action: pan-x pan-y;\n        box-sizing: border-box;\n    }\n\n    .rounded-table-wrapper .rounded-table {\n        width: 900px !important;\n        min-width: 900px !important;\n        max-width: none !important;\n        table-layout: auto;\n        margin: 0 !important;\n        border-radius: 8px;\n    }\n\n    .rounded-table thead th {\n        font-size: 16px !important;\n        line-height: 1.4;\n        padding: 10px !important;\n    }\n\n    .rounded-table tbody td {\n        font-size: 14px !important;\n        line-height: 1.5;\n        padding: 10px !important;\n    }\n\n    .rounded-table .file-name {\n        font-weight: 600;\n    }\n}\n<\/style>\n<div class=\"rounded-table-wrapper\" role=\"region\"\n     aria-label=\"Tax reform timeline table\"\n     tabindex=\"0\">\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Phase<\/th>\n            <th scope=\"col\">Effective date<\/th>\n            <th scope=\"col\">What applies<\/th>\n            <th scope=\"col\">Source<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">Framework<\/td>\n            <td>December 2023<\/td>\n            <td>Constitutional Amendment 132 establishes the reform<\/td>\n            <td>Constitutional Amendment 132\/2023<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Operating model<\/td>\n            <td>January 2025<\/td>\n            <td>Complementary Law 214 establishes the CBS and IBS model<\/td>\n            <td>Complementary Law 214\/2025<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Governance<\/td>\n            <td>13 January 2026<\/td>\n            <td>Complementary Law 227 institutes the IBS Management Committee (CGIBS)<\/td>\n            <td>Complementary Law 227\/2026<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Test year begins<\/td>\n            <td>1 January 2026<\/td>\n            <td>CBS at 0.9% and IBS at 0.1%, offset against existing taxes, with payment waived for taxpayers meeting reporting obligations. No net tax cost<\/td>\n            <td>Complementary Law 214\/2025<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Regulations published<\/td>\n            <td>30 April 2026<\/td>\n            <td>CBS and IBS regulations published, starting the final adaptation period<\/td>\n            <td>Decree No. 12,955\/2026; CGIBS Resolution No. 6\/2026; Joint Ordinance MF\/CGIBS No. 7\/2026<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Adaptation period ends<\/td>\n            <td>1 August 2026<\/td>\n            <td>End of the penalty-free adaptation window for the new tax fields in electronic fiscal documents<\/td>\n            <td>Joint Act RFB\/CGIBS No. 1\/2025<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Field validation suspended<\/td>\n            <td>1 August 2026<\/td>\n            <td>Requirement to populate CBS and IBS fields suspended; validation adjusted so documents are not rejected when the fields are absent<\/td>\n            <td>Joint technical act, Receita Federal and CGIBS<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Document schedule published<\/td>\n            <td>30 July 2026<\/td>\n            <td>Schedule of 18 electronic fiscal documents with binding issuance dates across four waves<\/td>\n            <td>Joint Act RFB\/CGIBS No. 4\/2026, Official Gazette No. 143, 31 July 2026<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Document wave 1<\/td>\n            <td>3 August 2026<\/td>\n            <td>NFS-e Vias, for highway concession services<\/td>\n            <td>Joint Act RFB\/CGIBS No. 4\/2026<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Document wave 2<\/td>\n            <td>1 October 2026<\/td>\n            <td>Further documents in the published schedule<\/td>\n            <td>Joint Act RFB\/CGIBS No. 4\/2026<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Document wave 3<\/td>\n            <td>1 December 2026<\/td>\n            <td>BP-e TA (air passenger transport), NF-e ABI (real estate disposals), NFAg (water and sanitation), NFGas (gas)<\/td>\n            <td>Joint Act RFB\/CGIBS No. 4\/2026<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Document wave 4<\/td>\n            <td>1 January 2027<\/td>\n            <td>Final documents in the published schedule<\/td>\n            <td>Joint Act RFB\/CGIBS No. 4\/2026<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">CBS in full effect<\/td>\n            <td>1 January 2027<\/td>\n            <td>CBS applies at full rate; PIS and COFINS extinguished; Selective Tax begins; IPI reduced to zero except for the Manaus Free Zone; IBS remains at a 0.1% transition rate<\/td>\n            <td>Complementary Law 214\/2025<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">IBS phase-in<\/td>\n            <td>2029 to 2032<\/td>\n            <td>IBS rises progressively while ICMS and ISS are reduced; IBS cashback begins January 2029<\/td>\n            <td>Constitutional Amendment 132\/2023; Complementary Law 214\/2025<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Transition complete<\/td>\n            <td>1 January 2033<\/td>\n            <td>ICMS and ISS extinguished; CBS, IBS and the Selective Tax operate alone<\/td>\n            <td>Constitutional Amendment 132\/2023<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-5226cf5 e-con e-atomic-element e-flexbox-base e-default-div e-5226cf5-7257d42 \" data-id=\"5226cf5\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5226cf5\" data-e-type=\"e-flexbox\" data-id=\"5226cf5\">\n    <div class=\"elementor-element elementor-element-b0a5992 e-con e-atomic-element e-flexbox-base e-default-div e-b0a5992-0cd1e6e \" data-id=\"b0a5992\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"b0a5992\" data-e-type=\"e-flexbox\" data-id=\"b0a5992\">\n    \t\t<div class=\"elementor-element elementor-element-93dcd09 elementor-widget elementor-widget-heading\" data-id=\"93dcd09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What formats and documents are required?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78e8609 elementor-widget elementor-widget-text-editor\" data-id=\"78e8609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The operational obligation arrives through Brazil\u2019s existing electronic fiscal document infrastructure rather than through a new channel. The new taxes are carried as additional field groups within documents businesses already issue.<\/p><p>Technical Note 2025.002-RTC governs the CBS, IBS and IS field groups in NF-e and NFC-e. Version 1.40, published on 20 May 2026, established that from 3 August 2026 businesses under the regular regime could have documents rejected where the required field group was missing or incorrect. The joint technical act of 1 August 2026 then suspended that requirement and adjusted validation so documents are not rejected for absent fields.<\/p><p>Beyond NF-e and NFC-e, the field changes reach CT-e, CT-e OS, GTV-e, BP-e, NF3e and NFCom. Separately, Joint Act RFB\/CGIBS No. 4\/2026 published a schedule of 18 electronic fiscal documents with binding issuance dates, extending obligations to sectors that previously sat outside the main NF-e and NFC-e regime, including air passenger transport, real estate disposals, water and sanitation, gas distribution and highway concessions.<\/p><p>CONFAZ has issued adjustments allowing the current system and the new tax system to coexist during the transition, which is why systems must calculate both models in parallel rather than switch between them.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-639add9 e-con e-atomic-element e-flexbox-base e-default-div e-639add9-8fcfc07 \" data-id=\"639add9\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"639add9\" data-e-type=\"e-flexbox\" data-id=\"639add9\">\n    <div class=\"elementor-element elementor-element-377c742 e-con e-atomic-element e-flexbox-base e-default-div e-377c742-ec06356 \" data-id=\"377c742\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"377c742\" data-e-type=\"e-flexbox\" data-id=\"377c742\">\n    \t\t<div class=\"elementor-element elementor-element-9580cd6 elementor-widget elementor-widget-heading\" data-id=\"9580cd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the penalties for non-compliance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-704da8d elementor-widget elementor-widget-text-editor\" data-id=\"704da8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Joint Act RFB\/CGIBS No. 1\/2025 provided a three-month adaptation period from publication of the regulations, during which IBS and CBS were not collected and no penalties applied, and provided that no penalty would apply for failing to complete the new tax fields until the first day of the fourth month after publication. With the regulations published on 30 April 2026, that date was 1 August 2026.<\/p><p>Statements from tax authority representatives have indicated that enforcement will initially take an educational approach. The joint technical act of 1 August 2026 separately suspended the field population requirement and adjusted validation rules so documents are not rejected.<\/p><p>The distinction that matters is between validation and enforcement. Relief on document validation does not alter the issuance dates in the published document schedule, and it does not change the 2027 date on which CBS takes full effect.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-0315810 e-con e-atomic-element e-flexbox-base e-default-div e-0315810-288cc23 \" data-id=\"0315810\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"0315810\" data-e-type=\"e-flexbox\" data-id=\"0315810\">\n    <div class=\"elementor-element elementor-element-82c0e8d e-con e-atomic-element e-flexbox-base e-default-div e-82c0e8d-a40975e \" data-id=\"82c0e8d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"82c0e8d\" data-e-type=\"e-flexbox\" data-id=\"82c0e8d\">\n    \t\t<div class=\"elementor-element elementor-element-fffb596 elementor-widget elementor-widget-heading\" data-id=\"fffb596\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What do businesses need to change?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11705df elementor-widget elementor-widget-text-editor\" data-id=\"11705df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Brazilian implementations have concentrated on six areas.<\/p><ul><li>Parallel calculation. During the transition, systems must calculate the existing taxes and the new CBS, IBS and Selective Tax at the same time, because both models apply concurrently.<\/li><li>Document fields. The CBS and IBS field groups must be populated correctly in each affected document type, which requires data the ERP may not currently hold.<\/li><li>New document types. Businesses in newly in-scope sectors must be able to issue document types they have never issued, on the dates in the published schedule.<\/li><li>Credit management. Both taxes are fully creditable, so input credits have to be tracked and applied correctly, which changes reconciliation rather than only calculation.<\/li><li>Split payment. The regulation introduces operational split payment, under which tax is separated at the moment of settlement, which involves the payment infrastructure as well as the tax and ERP systems.<\/li><li>Specific regimes. Financial services, insurance, real estate and other specific regimes carry their own treatment and their own reporting under the regulations.<\/li><\/ul><p>The sequencing constraint is that document issuance cannot wait for the rest. A business can still be designing its credit and reporting model while its documents must already be issued correctly, because an unissued or rejected fiscal document stops the transaction rather than the filing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-b244925 e-con e-atomic-element e-flexbox-base e-default-div e-b244925-eb60dcd \" data-id=\"b244925\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"b244925\" data-e-type=\"e-flexbox\" data-id=\"b244925\">\n    <div class=\"elementor-element elementor-element-c87c215 e-con e-atomic-element e-flexbox-base e-default-div e-c87c215-b838769 \" data-id=\"c87c215\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c87c215\" data-e-type=\"e-flexbox\" data-id=\"c87c215\">\n    \t\t<div class=\"elementor-element elementor-element-6b49def elementor-widget elementor-widget-heading\" data-id=\"6b49def\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How does Sovos support Brazil tax reform compliance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7233838 elementor-widget elementor-widget-text-editor\" data-id=\"7233838\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sovos issues and manages Brazilian electronic fiscal documents under the new model, including the CBS and IBS field groups, and covers Brazil within the clearance and continuous transaction control countries it supports. Brazil is one of 33 countries and territories where Sovos supports clearance or CTC models, as of September 2026.<\/p><p>Product specifications are published on the Sovos e-invoicing and CTC page, and determination detail on the VAT page, rather than repeated here.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-93274d2 e-con e-atomic-element e-flexbox-base e-default-div e-93274d2-c5d38ef \" data-id=\"93274d2\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"93274d2\" data-e-type=\"e-flexbox\" data-id=\"93274d2\">\n    <div class=\"elementor-element elementor-element-76986c2 e-con e-atomic-element e-flexbox-base e-default-div e-76986c2-cf76456 \" data-id=\"76986c2\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"76986c2\" data-e-type=\"e-flexbox\" data-id=\"76986c2\">\n    \t\t<div class=\"elementor-element elementor-element-5a62abe elementor-widget elementor-widget-heading\" data-id=\"5a62abe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-164ce94 e-con e-atomic-element e-flexbox-base e-default-div e-164ce94-93b3932 \" data-id=\"164ce94\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"164ce94\" data-e-type=\"e-flexbox\" data-id=\"164ce94\">\n    <div class=\"elementor-element elementor-element-a2be7cb e-con e-atomic-element e-accordion-base  e-a2be7cb-f93051a \" data-id=\"a2be7cb\" data-element_type=\"e-accordion\" data-e-type=\"e-accordion\" data-interaction-id=\"a2be7cb\" data-e-type=\"e-accordion\" data-id=\"a2be7cb\">\n    <details class=\"elementor-element elementor-element-2408ab0 e-con e-atomic-element e-accordion-item-base  e-2408ab0-de7e00f \" data-id=\"2408ab0\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"2408ab0\" data-e-type=\"e-accordion-item\" data-id=\"2408ab0\" open name=\"a2be7cb\">\n    <summary class=\"elementor-element elementor-element-deb25c6 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"deb25c6\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"deb25c6\" data-e-type=\"e-accordion-item-header\" data-id=\"deb25c6\">\n    <span class=\"elementor-element elementor-element-3986651 e-con e-atomic-element e-accordion-item-title-base  e-3986651-10c2fa1 \" data-id=\"3986651\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"3986651\" data-e-type=\"e-accordion-item-title\" data-id=\"3986651\">\n    \t\t\t<span class=\"e-11a2516-6928678 e-paragraph-base e-default-span\" data-interaction-id=\"11a2516\" data-e-type=\"widget\" data-id=\"11a2516\"><strong>Is Brazil\u2019s tax reform delayed?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-71124be e-con e-atomic-element e-accordion-item-icon-base  e-71124be-b0a74ad \" data-id=\"71124be\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"71124be\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"71124be\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"0de9197\" data-e-type=\"widget\" data-id=\"0de9197\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-cfa89be e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"cfa89be\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"cfa89be\" data-e-type=\"e-accordion-item-content\" data-id=\"cfa89be\">\n    \t\t<div class=\"elementor-element elementor-element-847c03e elementor-widget elementor-widget-text-editor\" data-id=\"847c03e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. The joint technical act of 1 August 2026 suspended the requirement to populate CBS and IBS fields in electronic fiscal documents and adjusted validation so documents are not rejected when those fields are absent. That is validation relief on the new fields. The reform timetable, the document issuance dates and the 2027 date for CBS taking full effect are unchanged.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-c26fef9 e-con e-atomic-element e-accordion-item-base  e-c26fef9-704391d \" data-id=\"c26fef9\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"c26fef9\" data-e-type=\"e-accordion-item\" data-id=\"c26fef9\"  name=\"a2be7cb\">\n    <summary class=\"elementor-element elementor-element-51bad2c e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"51bad2c\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"51bad2c\" data-e-type=\"e-accordion-item-header\" data-id=\"51bad2c\">\n    <span class=\"elementor-element elementor-element-a164d12 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"a164d12\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"a164d12\" data-e-type=\"e-accordion-item-title\" data-id=\"a164d12\">\n    \t\t\t<span class=\"e-ab11c17-06cd43a e-paragraph-base e-default-span\" data-interaction-id=\"ab11c17\" data-e-type=\"widget\" data-id=\"ab11c17\"><strong>What do companies have to pay in 2026?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-a0ec318 e-con e-atomic-element e-accordion-item-icon-base  e-a0ec318-0439c91 \" data-id=\"a0ec318\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"a0ec318\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"a0ec318\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"bc7eb54\" data-e-type=\"widget\" data-id=\"bc7eb54\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-dfb5661 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"dfb5661\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"dfb5661\" data-e-type=\"e-accordion-item-content\" data-id=\"dfb5661\">\n    \t\t<div class=\"elementor-element elementor-element-7ed0d13 elementor-widget elementor-widget-text-editor\" data-id=\"7ed0d13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In net terms, nothing new. CBS applies at 0.9% and IBS at 0.1% during the test year, offset against the existing taxes, with payment waived for taxpayers that meet the reporting obligations. It is a compliance rehearsal rather than an additional charge, but the operational demands are real.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-99a39ed e-con e-atomic-element e-accordion-item-base  e-99a39ed-c34efe8 \" data-id=\"99a39ed\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"99a39ed\" data-e-type=\"e-accordion-item\" data-id=\"99a39ed\"  name=\"a2be7cb\">\n    <summary class=\"elementor-element elementor-element-715f3b3 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"715f3b3\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"715f3b3\" data-e-type=\"e-accordion-item-header\" data-id=\"715f3b3\">\n    <span class=\"elementor-element elementor-element-d0b3694 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"d0b3694\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"d0b3694\" data-e-type=\"e-accordion-item-title\" data-id=\"d0b3694\">\n    \t\t\t<span class=\"e-c8686e9-24dda54 e-paragraph-base e-default-span\" data-interaction-id=\"c8686e9\" data-e-type=\"widget\" data-id=\"c8686e9\"><strong>When does CBS actually replace PIS and COFINS?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-54173f9 e-con e-atomic-element e-accordion-item-icon-base  e-54173f9-b46a70e \" data-id=\"54173f9\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"54173f9\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"54173f9\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"57f5910\" data-e-type=\"widget\" data-id=\"57f5910\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-d6d3de6 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"d6d3de6\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"d6d3de6\" data-e-type=\"e-accordion-item-content\" data-id=\"d6d3de6\">\n    \t\t<div class=\"elementor-element elementor-element-90c957a elementor-widget elementor-widget-text-editor\" data-id=\"90c957a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1 January 2027. From that date CBS applies at full rate, PIS and COFINS are extinguished, the Selective Tax begins and IPI is reduced to zero except for the Manaus Free Zone. IBS remains at a 0.1% transition rate in 2027.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-0411ce3 e-con e-atomic-element e-accordion-item-base  e-0411ce3-094af50 \" data-id=\"0411ce3\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"0411ce3\" data-e-type=\"e-accordion-item\" data-id=\"0411ce3\"  name=\"a2be7cb\">\n    <summary class=\"elementor-element elementor-element-a70359c e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"a70359c\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"a70359c\" data-e-type=\"e-accordion-item-header\" data-id=\"a70359c\">\n    <span class=\"elementor-element elementor-element-9b8e531 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"9b8e531\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"9b8e531\" data-e-type=\"e-accordion-item-title\" data-id=\"9b8e531\">\n    \t\t\t<span class=\"e-5b4f219-04fcaa5 e-paragraph-base e-default-span\" data-interaction-id=\"5b4f219\" data-e-type=\"widget\" data-id=\"5b4f219\"><strong>When do ICMS and ISS disappear?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-519f2a1 e-con e-atomic-element e-accordion-item-icon-base  e-519f2a1-1c29b43 \" data-id=\"519f2a1\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"519f2a1\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"519f2a1\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"c9de6da\" data-e-type=\"widget\" data-id=\"c9de6da\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-8722f78 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"8722f78\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"8722f78\" data-e-type=\"e-accordion-item-content\" data-id=\"8722f78\">\n    \t\t<div class=\"elementor-element elementor-element-15a2c40 elementor-widget elementor-widget-text-editor\" data-id=\"15a2c40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1 January 2033. IBS rises progressively from 2029 to 2032 while ICMS and ISS are reduced in parallel, so businesses operate both systems at once for four years. The IBS cashback mechanism begins in January 2029.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-b3e3e10 e-con e-atomic-element e-accordion-item-base  e-b3e3e10-e4c4a6d \" data-id=\"b3e3e10\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"b3e3e10\" data-e-type=\"e-accordion-item\" data-id=\"b3e3e10\"  name=\"a2be7cb\">\n    <summary class=\"elementor-element elementor-element-9d740cb e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"9d740cb\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"9d740cb\" data-e-type=\"e-accordion-item-header\" data-id=\"9d740cb\">\n    <span class=\"elementor-element elementor-element-691a82e e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"691a82e\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"691a82e\" data-e-type=\"e-accordion-item-title\" data-id=\"691a82e\">\n    \t\t\t<span class=\"e-26cefa8-8b4657c e-paragraph-base e-default-span\" data-interaction-id=\"26cefa8\" data-e-type=\"widget\" data-id=\"26cefa8\"><strong>Which new documents does my sector have to issue?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-52c23a9 e-con e-atomic-element e-accordion-item-icon-base  e-52c23a9-5272bb5 \" data-id=\"52c23a9\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"52c23a9\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"52c23a9\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"6d300bd\" data-e-type=\"widget\" data-id=\"6d300bd\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-6a1cf7a e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"6a1cf7a\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"6a1cf7a\" data-e-type=\"e-accordion-item-content\" data-id=\"6a1cf7a\">\n    \t\t<div class=\"elementor-element elementor-element-e6e7aa3 elementor-widget elementor-widget-text-editor\" data-id=\"e6e7aa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Joint Act RFB\/CGIBS No. 4\/2026, published on 31 July 2026, sets a schedule of 18 electronic fiscal documents across four waves. Sectors newly in scope include highway concessions from 3 August 2026, and air passenger transport, real estate disposals, water and sanitation and gas distribution from 1 December 2026. Confirm which document types apply to your operations against the published schedule.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-7c0b4ae e-con e-atomic-element e-accordion-item-base  e-7c0b4ae-9b2acc2 \" data-id=\"7c0b4ae\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"7c0b4ae\" data-e-type=\"e-accordion-item\" data-id=\"7c0b4ae\"  name=\"a2be7cb\">\n    <summary class=\"elementor-element elementor-element-a8eb15b e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"a8eb15b\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"a8eb15b\" data-e-type=\"e-accordion-item-header\" data-id=\"a8eb15b\">\n    <span class=\"elementor-element elementor-element-9e83eb4 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"9e83eb4\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"9e83eb4\" data-e-type=\"e-accordion-item-title\" data-id=\"9e83eb4\">\n    \t\t\t<span class=\"e-538edd5-f1f9f7f e-paragraph-base e-default-span\" data-interaction-id=\"538edd5\" data-e-type=\"widget\" data-id=\"538edd5\"><strong>What is split payment?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-4beda36 e-con e-atomic-element e-accordion-item-icon-base  e-4beda36-1eac889 \" data-id=\"4beda36\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"4beda36\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"4beda36\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"a9c2229\" data-e-type=\"widget\" data-id=\"a9c2229\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-19b0f74 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"19b0f74\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"19b0f74\" data-e-type=\"e-accordion-item-content\" data-id=\"19b0f74\">\n    \t\t<div class=\"elementor-element elementor-element-a38ff90 elementor-widget elementor-widget-text-editor\" data-id=\"a38ff90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A mechanism in which the tax portion of a transaction is separated at the moment of settlement rather than remitted later by the supplier. It is introduced operationally under the regulations, which means the payment infrastructure becomes part of the compliance process alongside the tax and ERP systems.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home\/ Wp Admin\/ Admin Ajax.php How do you get compliant for Brazil\u2019s tax reform? Last updated: 2026-09-22Brazil is replacing five consumption taxes with a dual VAT: CBS at federal level and IBS at state and municipal level, plus a Selective Tax. 2026 is a test year at rates that are fully offset, with CBS taking&hellip;<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":29,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-53","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/53","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/comments?post=53"}],"version-history":[{"count":0,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/53\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/29"}],"wp:attachment":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/media?parent=53"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}