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Eduardo Calais

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Situations

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Brazil tax reform: implementation and compliance updates

168 clusters · 535 sources · last updated

Latest: Brazil tax reform triggers shifts in pricing, logistics, and small business strategy

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

49 clusters · 250 sources · last updated

Latest: Brazil's Receita Federal updates ECF and EFD-Contribuições programs

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