Tax Clipping | Stay Up to Date with the Highlights

The new edition of the BVZ Tax Clipping brings together relevant updates on the implementation of the Tax Reform, the expansion of the list of habitual tax debtors, and recent decisions impacting the Simples Nacional tax regime, ICMS-Difal, and ICMS-ST.

Tax Reform
– Federal Revenue Service and Steering Committee Publish New Phased Schedule for the Rollout of IBS/CBS Highlights; NF-e Remains Scheduled for August 3

Tax Settlement
– The Brazilian Federal Revenue Service has updated the list of habitual tax debtors, which now includes 22 taxpayers qualified under Complementary Law No. 225/2026.

Tax Updates
– The Brazilian Federal Revenue Service clarified that law firms opting for the Simples Nacional tax regime may recognize as gross revenue only the portion of legal fees that effectively belongs to them under partnership agreements.
– The STJ ruled that the Kandir Law is sufficient to support the collection of ICMS-Difal on interstate transactions destined for a taxpayer end consumer.
– The STJ rejected the adoption of a hybrid regime combining PMPF and MVA to determine the ICMS-ST tax base.

Access the full edition for more information.