Brazil’s CGSN Resolution No. 186/2026 sets new deadlines for opting into Simples Nacional for 2027 and introduces flexibility for companies to choose the regular IBS/CBS tax regime, allowing separate tax payments and input tax credits. The changes, part of Brazil’s broader tax reform, require businesses to reassess their tax strategy and prepare systems for a transitional period in 2027, especial... Read more

Brazil’s SINIEF Adjustment No. 14/2026, published on April 9, 2026, reduces the deadline for recipient confirmation of e-invoices (NF-e) from 180 to 90 days, after which invoices are automatically considered accepted. Effective June 1, 2026, the change requires businesses to strengthen controls, monitor incoming invoices more closely, and accelerate validation processes to avoid unintended accepta... Read more

Brazil’s SINIEF Adjustment No. 09/2026 expands NFC-e requirements by mandating the inclusion of customer address data for all remote sales, reflecting the growth of e-commerce and digital transactions. Effective from August 3, 2026, the change increases transparency and traceability, requiring businesses to update their systems and data collection processes to ensure compliance Brazil has introduc... Read more

Brazil’s SINIEF Adjustments No. 10–13/2026 introduce greater flexibility in electronic invoicing, allowing retailers to choose between NF-e and NFC-e, reduce printing through digital receipts (DANFE Type 2), and maintain offline contingency options. While this simplifies operations and accelerates digitalisation, e-invoices remain mandatory in specific cases, with key changes rolling out between A... Read more

Brazil has introduced new invoicing requirements under Complementary Law No. 224/2025, requiring companies to apply reduced PIS and COFINS charges (10% of standard rates) on previously zero-rated transactions and reflect them correctly in NF-e invoices. Businesses must update systems to use specific tax codes and references while managing increased complexity, as transactions now combine elements... Read more

The purpose of this document is to describe the certification process of the software for issuing digital receipts (NFC-e) in Brazil. It outlines the steps that companies must follow before issuing legally valid digital fiscal receipts. Read more

Brazil’s Technical Note 2025.002 (v1.35) postpones the validation of IBS/CBS single-phase taxation rules in the testing environment, meaning these rules are not currently enforced. While this gives authorities more time to refine the system, it delays full testing for businesses and requires adjustments to implementation timelines ahead of the 2027 mandate. Brazil has released version 1.35 of Tech... Read more