Brazil has started the practical rollout of its new VAT-style tax system, requiring businesses to prepare for CBS/IBS e-invoice reporting, possible penalties from August 2026, and voluntary B2B split payments from 2027. Brazil is moving forward with its major indirect tax reform, which will gradually replace PIS, Cofins, ICMS and ISS with two new VAT-style taxes: the federal VAT (CBS) and the stat... Read more

Brazil's Decree No. 12,955/2026 enacts a VAT reform, introducing destination-based taxation impacting foreign digital service providers. Requirements include local tax registration, VAT collection, and e-invoicing compliance. New federal (CBS) and state/municipal (IBS) taxes cover various digital services, imposing a total tax burden of 26.5%. Enhanced compliance is mandatory. Brazil has introduce... Read more

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