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Comitê Gestor do Imposto sobre Bens e Serviços

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Situations

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Brazil tax reform: implementation and Simples Nacional rules

164 clusters · 525 sources · last updated

Latest: Brazil advances technical rules for CBS and IBS tax reform

Brazil’s transition to a destination-based dual Value Added Tax (IVA) system is advancing through technical and regulatory refinements. The system, comprising the federal CBS and the state/municipal IBS, is set to begin

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Brazil tax reform rollout and impacts

48 clusters · 250 sources · last updated

Latest: Brazil: STF expands vehicle tax exemptions and INSS faces rising benefit denials

Brazil’s dual-VAT reform, anchored by Complementary Laws 214/2025 and 227/2026, creates a federal CBS and a shared IBS. On 31 July 2026, the Receita Federal issued the first alphanumeric CNPJ, a 14-character identifier m