Tax Clipping | Stay Up to Date with the Highlights

The latest edition of the BVZ Tax Clipping brings together relevant developments in the implementation of the Tax Reform, as well as administrative updates and decisions with a direct impact on ancillary tax obligations, administrative tax litigation, tax settlements, and special tax regimes.

Tax Reform

– The Brazilian Federal Revenue Service announced that the deadline for adapting electronic invoice issuance systems to the IBS regulations ends on July 31, 2026.
– A Chamber of Deputies committee approved a proposal to prohibit the “tax-on-tax” calculation method.
– CARF updated its rules of procedure to incorporate the CBS and the Selective Tax and amended procedural rules.
– A study projects a CBS rate of 9.43% in 2027, with a possible reduction in 2030 resulting from the effects of the split payment mechanism.
– The NF-e technical note includes new fields and validation rules related to the Consumption Tax Reform.
– The Brazilian Federal Revenue Service now allows automated consultation of CBS tax liabilities through a new API.

Tax Settlements

– The Office of the Attorney-General of the National Treasury (PGFN) and the Brazilian Federal Revenue Service expressed reservations regarding broad tax installment programs and reinforced their preference for individualized tax settlement models.
– The Brazilian Federal Revenue Service launched a taxpayer assistance program focused on preventive guidance and tax compliance for companies.

Tax Updates

– The Superior Court of Justice (STJ) ruled that income from financial investments linked to real estate development assets is not subject to the Special Taxation Regime (RET).

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

Access the full edition for further information.