Since 1 January 2026, São Paulo has discontinued the SAT fiscal device, making NFC-e (model 65) the only valid fiscal document for retail sales, with any SAT-issued receipts now considered legally invalid. Businesses must transition to NFC-e with compliant software and a digital certificate to avoid penalties, operational disruptions, and compliance risks. Since January 1, 2026, the fiscal device... Read more

Normative Instruction No. 1.608/2025 issued by the Goiás State Department of Economy requires ICMS taxpayers to technically integrate payment systems with NF-e/NFC-e issuance, ensuring electronic payments (cards, PIX, etc.) are automatically and in real time populated in the YA – Payment Information XML with integration type “1.” The obligation is phased by revenue and activity (some from 2025, ot... Read more

Under Brazil’s new IBS/CBS/IS system, receiving an advance payment itself triggers tax, shifting the taxable event from delivery to payment and requiring businesses to issue a debit NF-e type 06, report tax in the payment period, and later deduct it upon final delivery. To prevent double taxation, the final invoice must reference advance payments via , automatically offsetting tax... Read more

Brazil’s GST Management Committee has extended the deadline to join the RTC-IBS Pilot Program in Rio Grande do Sul to 15 February 2026, giving selected companies more time to complete the required formalities. All eligibility criteria and program conditions remain unchanged, with only the enrollment deadline revised. The Goods and Services Tax (GST) Management Committee has extended the deadline t... Read more

From 1 April 2026, Brazilian states continue diverging ICMS reforms, with São Paulo abolishing ICMS tax substitution for perfumery, cosmetics, and personal hygiene products and shifting them to the normal VAT regime, while Alagoas raises its general ICMS rate from 19% to 20.5% and restructures tax benefits. These changes require businesses to update ERP and tax systems, manage inventory and credit... Read more

Brazil’s Complementary Law No. 227/2026, published on 13 January 2026, formally establishes the IBS Management Committee (CGIBS), turning the new IBS from a constitutional concept into an operational tax with centralized rules for administration, audits, disputes, and revenue sharing. While it introduces no immediate taxpayer obligations, the law confirms a single national IBS administration that... Read more