Tax Clipping | Stay Up to Date with the Highlights

The latest edition of the BVZ Tax Clipping brings together relevant developments that reinforce the evolution of the regulatory landscape and the practical impacts of Brazil’s tax agenda.

Tax Reform
– The regulations governing the CBS and IBS have been published, establishing harmonized rules focused on simplifying and standardizing the tax system.

Tax Updates
– The national Electronic Service Invoice (NFS-e) will become mandatory for taxpayers under the Simples Nacional regime as of September 2026.
– The Brazilian Federal Revenue Service has begun issuing notifications for the classification of habitual tax debtors, with the potential application of sanctions.
– The Brazilian Federal Revenue Service has determined that PIS and Cofins tax credits must be reported during the tax assessment process, rather than only at the compensation stage.

Access the full edition and stay informed about developments that directly impact corporate tax management.