{"id":3097,"date":"2026-04-27T09:40:27","date_gmt":"2026-04-27T12:40:27","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=3097"},"modified":"2026-06-07T18:22:57","modified_gmt":"2026-06-07T21:22:57","slug":"reforma-tributaria-atualizacoes-2026","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/reforma-tributaria-atualizacoes-2026\/","title":{"rendered":"Tax Clipping | Stay Up to Date with the Highlights"},"content":{"rendered":"<p><\/p>\n<p class=\"isSelectedEnd\">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.<\/p>\n<p class=\"isSelectedEnd\">In this edition, we have gathered the key points requiring strategic attention:<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Reform<br \/>\n<\/strong>\u2013 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.<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Settlements<br \/>\n<\/strong>\u2013 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.<\/p>\n<p class=\"isSelectedEnd\"><strong>Tax Updates<br \/>\n<\/strong>\u2013 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.<br \/>\n\u2013 The Federal District confirmed the adoption of the new national Electronic Service Invoice (NFS-e) model as of April 30.<br \/>\n\u2013 The Brazilian Federal Revenue Service clarified that leaving Brazil on a non-permanent basis does not, by itself, change an individual&#8217;s tax residency status.<br \/>\n\u2013 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.<br \/>\n\u2013 The Brazilian Federal Revenue Service launched a public consultation to adjust the collection of the supplementary tax applicable to multinational groups.<br \/>\n\u2013 The tax authorities clarified the incidence of taxes on cross-border remittances under global agreements between companies within the same corporate group.<\/p>\n<p class=\"isSelectedEnd\">We continue to monitor the regulatory, administrative, and judicial developments that impact business decision-making in 2026.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/bvzadvogados_clipping-tribut%C3%A1rio-activity-7454503388433543168-U9vu?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAACaJlSQBvSsoj_40LUJrDyuqMWC16WJmNk4\" target=\"_blank\" rel=\"noopener\">Access the full edition for more information.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The past week brought new developments in the implementation agenda of the Tax Reform, as well as relevant decisions and guidance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3098,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-3097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clipping-tributario"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma tribut\u00e1ria atualiza\u00e7\u00f5es 2026<\/title>\n<meta name=\"description\" content=\"Avan\u00e7os recentes na Reforma Tribut\u00e1ria, transa\u00e7\u00e3o tribut\u00e1ria e atualiza\u00e7\u00f5es fiscais com impactos estrat\u00e9gicos para empresas em 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