Tax Clipping | Stay Up to Date with the Highlights

The past week brought new developments in the implementation agenda of the Tax Reform, as well as relevant decisions and guidance with a direct impact on special tax regimes, tax settlements, tax residency, and business operations.

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

Tax Reform
– The CGSN established the deadlines for opting into the Simples Nacional regime and the regular IBS and CBS regime in 2027, bringing forward tax transition planning.

Tax Settlements
– The Federal Court of Accounts (TCU) invalidated restrictions imposed on tax settlement agreements with the Federal Government, providing greater flexibility in negotiations and reinforcing the use of tax loss carryforwards.

Tax Updates
– The Brazilian Federal Revenue Service published a new edition of the 2026 Individual Income Tax (IRPF) Questions and Answers guide, with updated guidance for taxpayers.
– The Federal District confirmed the adoption of the new national Electronic Service Invoice (NFS-e) model as of April 30.
– The Brazilian Federal Revenue Service clarified that leaving Brazil on a non-permanent basis does not, by itself, change an individual’s tax residency status.
– According to the Brazilian Federal Revenue Service, amounts paid for damage to leased properties must be included in gross revenue for purposes of IRPJ, CSLL, PIS, and Cofins.
– The Brazilian Federal Revenue Service launched a public consultation to adjust the collection of the supplementary tax applicable to multinational groups.
– The tax authorities clarified the incidence of taxes on cross-border remittances under global agreements between companies within the same corporate group.

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

Access the full edition for more information.