Brazil has updated tax regulations for foreign companies offering digital services to local customers, effective August 1, 2026. Under Decree No. 12,955/2026, foreign providers must register and follow local invoicing rules, with taxation based on service consumption. Digital marketplaces may also be liable for collecting Federal and State VAT. Brazil has expanded its tax rules to cover foreign co... Read more

Brazil postponed certain VAT obligations, including CNPJ registration and CBS tax document issuance, until January 1, 2027, for specific taxpayers. The broader CBS and IBS reforms, including electronic invoicing, continue as planned. Companies must update systems for compliance, particularly for non-resident digital service providers by 2027. Brazil has postponed certain registration and invoicing... Read more

Brazil is expanding Pix with Pix Automático for recurring payments and Pix por Aproximação for contactless transactions. Financial institutions must support these features by October 2026, enhancing alternatives to traditional banking and requiring system updates. Brazil is continuing to expand Pix with two important payment options: Pix Automático for recurring payment... Read more

Brazil has postponed mandatory CNPJ registration for issuing fiscal documents to January 1, 2027, allowing more preparation time for taxpayers. Brazil’s Federal Tax Authority and the IBS Management Committee have postponed the mandatory CNPJ registration for individuals issuing fiscal documents from July 2026 to January 1, 2027. The measure gives affected taxpayers, including self-employed... Read more

Brazil is updating its electronic fiscal document system for VAT reform, effective August 3, 2026. Businesses must adjust their invoice layouts, ERP systems, and reporting processes for new CBS and IBS fields. Different electronic documents require unique XML structures and validation rules. Transition involves supporting both old and new taxes. Brazil is updating its electronic fiscal document sy... Read more

Brazil's Federal Tax Authority released an Excel spreadsheet with simulated CNPJs and State Registration numbers for use in the homologation environment. Read more

Brazil’s Technical Note 2026.002 updates NFGas for the Consumption Tax Reform, adding rules for IBS/CBS, cashback, SUFRAMA incentives, advance payments, and ICMS fields. For Normal Regime issuers, the IBS/CBS group becomes mandatory on August 3, 2026. Other validations enter production on August 31, 2026. NFGas issuers and software providers must update XML layouts, tax fields, validations, and re... Read more

Brazil’s Technical Note 2026.004 v1.01 updates NF-e and NFC-e systems to support the new alphanumeric CNPJ format, which applies only to new registrations while existing CNPJs remain unchanged. The new CNPJ keeps 14 characters, with the first 12 positions alphanumeric and the last 2 numeric check digits. The change affects XML schemas, CNPJ fields, access keys, validations, barcode standards, DF-e... Read more

Brazil’s Technical Note 2026.003 v1.00 introduces the Simplified DANFE Type 2, allowing NF-e model 55 to be used in some end-consumer transactions usually covered by NFC-e model 65. The change is visual and operational only; it does not alter the NF-e XML, schemas, or validation rules. It defines the printed layout, QR code formats, consumer identification rules, contingency messages, and formatti... Read more

Brazil’s Technical Note 2025.002 IBS/CBS/IS updates NF-e and NFC-e for Tax Reform, adding new fields and rules for IBS, CBS, and IS. It introduces Group UB, item-level tax classification, Credit/Debit Notes, and rules for SUFRAMA, cashback, advance payments, references, and fuel taxation. For Normal Regime taxpayers, IBS/CBS fields become mandatory on August 3, 2026. ERP, POS, and invoicing system... Read more

Brazil’s Technical Note 2026.002 v1.00 updates NF-e and NFC-e rules for retail, e-commerce, and delivery. It introduces cStat 120 authorization with warning and the new Simplified DANFE Type 2, allowing NF-e use in some NFC-e-like transactions. It also adds stricter rules for CFOPs, buyer identification, QR codes, contingency, transport data, and invoice limits. Retailers, POS/ERP providers, and e... Read more

Brazil’s 2028 tax reform phase will focus on stabilizing CBS and Selective Tax (IS) after their 2027 launch and preparing for IBS from 2029. Businesses and software providers should use this period to adjust pricing, cash flow, tax credits, reporting, ERP systems, and compliance tools before the more complex transition begins. Brazil’s transition to the new tax model will remain a major oper... Read more

The rule applies mainly to card and PIX payments, requiring payment data such as amount, authorization code, payment institution CNPJ, terminal ID, and PIX endToEndId to be reported in Group YA. It affects retailers, POS/ERP providers, and payment systems. The latest update, introduced by Normative Instruction No. 66/2026, postponed the deadline for Group 3 taxpayers from July 1, 2026, to November... Read more

Brazil’s Technical Note 2014.002 v1.40 updates the NFeDistribuicaoDFe web service to support alphanumeric CNPJs. ERP and e-invoicing systems must handle CNPJ fields as character values, process compressed XML returns, follow NSU sequencing, and respect query limits to avoid rejection 656 – Improper Consumption. The main change in version 1.40 is the adjustment of CNPJ fields from numeric (“N... Read more

Brazil’s NFS-e Management Committee urged municipalities to join the National NFS-e System to avoid issues with future IBS/CBS integration. It also introduced a national DANFSe standard and updated the NFS-e layout for tax reform, including IBS/CBS fields, debit and credit notes, and Simples Nacional changes. Businesses must adapt ERP, invoicing, and compliance systems. Brazil’s NFS-e Manage... Read more