Tax Clipping | Stay Up to Date with the Highlights

The past week brought new relevant developments in the implementation agenda of the Tax Reform, as well as administrative updates and constitutional discussions with a direct impact on international structures, access to digital services, and ancillary obligations.

In this edition, we have gathered the key points requiring strategic attention:

Tax Reform
– The IBS Management Committee approved its internal rules of procedure and presented a draft regulation of the new tax during a meeting held in Brasília.

Tax Updates
– The Brazilian Federal Revenue Service classified certain U.S. LLCs as entities subject to a privileged tax regime for Brazilian tax purposes.

– The Brazilian Federal Revenue Service published new rules governing access to and representation in digital services, reinforcing the migration from e-CAC to the Services Portal.

– The Federal Council of the Brazilian Bar Association (OAB) filed a claim before the Supreme Federal Court (STF) challenging the so-called “step effect” in dividend taxation established by Law No. 15,270/2025.

– SEFAZ-SP informed that companies under the Simples Nacional regime must also complete the cBenef field in electronic invoices whenever a tax incentive applies.

We continue to monitor the regulatory, administrative, and judicial developments that impact business decision-making in 2026.

Access the full edition for more information.