Nonresident businesses will be required to issue Brazilian electronic invoices from 1 December 2026 Brazil has published the implementation calendar for the new IBS and CBS electronic fiscal documents. This adds foreign suppliers of digital services, software and other taxable supplies into Brazil, whilst several operational
Brazil’s VAT implementation administration and industry sector-specific law Brazil has published a second law that operationalises its new dual VAT system, covering governance, compliance, sector rules and enforcement mechanics. The reform introduces federal CBS and state/municipal IBS, with phased transition running between 2026 and 2033
Brazil tax reform 2026 to 2032 – Federal Revenue Service issues compliance warning From 1 January 2026, Brazil’s indirect tax reform moves into its pilot implementation phase, embedding the new CBS (federal) and IBS (state/municipal) consumption taxes directly into electronic invoicing and day-to-day compliance. A
OECF hails Brazil’s 2026-33 VAT reform as the most ambitious tax overhaul in Latin America’s history Brazil is embarking on one of the most significant tax transformations in decades, introducing a dual Value-Added Tax (VAT) system that will come into effect from 2026 with a
2026-32 VAT banking, loans, insurance and financial services regime based on non-cumulative system Brazil is set to replace its vastly complex indirect tax regime with VAT in a 2026-32 phased launch. This includes implementing VAT on banking, insurance and other financial services. Brazil will be
Small businesses must adopt government Simples Nacional e-invoicing from 1 January 2023 Micro businesses using the consolidated tax Simples Nacional regime must use centralised portal (CGSN Resolution No. 169 of July 27, 2022). Simples Nacional enables a single reporting for a host of Brazilian taxes,
