Brazil VAT (CBS/IBS) guidelines
| FACTSHEET | |
|---|---|
| Country code | BR |
| Tax name | CBS (Contribuicao sobre Bens e Servicos) + IBS (Imposto sobre Bens e Servicos) — replacing ICMS, ISS, PIS, COFINS and IPI |
| Tax Authority | Receita Federal do Brasil (CBS, federal); Comite Gestor do IBS — CGIBS (IBS, state/municipal) |
Overview
Brazil is mid-transition from a fragmented indirect-tax stack — ICMS (state tax on goods and some services), ISS (municipal services tax), PIS/COFINS (federal turnover contributions) and IPI (federal excise on manufactured goods) — to a dual VAT: a federal CBS (Contribuicao sobre Bens e Servicos) and a state/municipal IBS (Imposto sobre Bens e Servicos), alongside a Selective Tax (Imposto Seletivo, IS) on specific goods. The reform was created by Emenda Constitucional 132/2023 (20 December 2023) and regulated by Lei Complementar 214/2025 (16 January 2025), which also created the IBS Management Committee; Lei Complementar 227/2026 (13 January 2026) further institutes the Comite Gestor do IBS (CGIBS) and its administrative tax process. [1]
Source snapshot captured 2026-07-20 — original
CBS is administered by Receita Federal do Brasil; IBS is administered by the Comite Gestor do IBS (CGIBS). Implementation is carried out under the Federal Revenue's Consumption Tax Reform Program (Portaria RFB no 501/2024), with a CBS pilot instituted by Portaria RFB no 549/2025. [1]
CNPJ and registration
- CNPJ (Cadastro Nacional da Pessoa Juridica) is Brazil's national taxpayer-registration number for legal entities, administered by Receita Federal do Brasil. [1]
- The obligation to register for a CNPJ is set out in Chapter II (articles 3 and 4) of Instrucao Normativa RFB no 2.119, of 6 December 2022. [2]
- From 1 January 2027: individual persons (pessoas fisicas) who are taxpayers of CBS and/or IBS must also register for a CNPJ and issue the fiscal documents provided for in the CBS regulations. [3] Receita Federal is explicit that this registration does not convert the individual into a legal entity — it exists solely to facilitate CBS/IBS assessment. [4]
- Both obligations were postponed from 1 July 2026 to 1 January 2027 by Decreto no 13.075, of 21 July 2026, which amends Decreto no 12.955, of 29 April 2026 (the CBS regulations) and applies the same deferral to the pessoa fisica rural producer covered by art. 239 of those regulations. Until 31 December 2026 the identification mechanisms currently used for individuals in the situations covered by the CBS regulations remain valid, so no individual has to hold a CNPJ to keep trading during the 2026 test year. Decreto no 13.075 entered into force on its publication date, 21 July 2026, and was published in the Diario Oficial da Uniao of 22 July 2026. [3]
Source snapshot captured 2026-08-06 — original
- Businesses register through REDESIM, the national integrated business-registration system (viability check, tax inscription, then municipal/state licensing), which works together with the state Juntas Comerciais and DREI. [5]
The Receita Federal "Orientacoes da Reforma Tributaria para 2026" page still reads "A partir de julho de 2026, as pessoas fisicas que sejam contribuintes da CBS e do IBS deverao se inscrever no CNPJ" (checked 28 July 2026). That sentence was superseded by Decreto no 13.075/2026 — the operative start date is 1 January 2027. Cite the Decreto or the Receita Federal news release, not the 2026 guidance page, for the start date.
Current rate picture and the CBS/IBS transition timeline
The reform phases in over several years. Confirmed milestones: [1]
| Period | What applies |
|---|---|
| 2026 (test year) | Combined 1% test rate — CBS 0.9% + IBS 0.1% — charged and shown on qualifying electronic fiscal documents. The amount is offset against the taxpayer's PIS/COFINS liability for the same period; a contributor who issues fiscal documents observing the current rules is dispensed from actually paying CBS/IBS. |
| 2027-2028 | PIS and COFINS are extinguished; IPI is reduced to zero (except for goods produced in the Manaus Free Trade Zone / Zona Franca de Manaus); the Selective Tax (Imposto Seletivo) is introduced. CBS begins to be charged at its reference rate less 0.1 percentage point — a substantial step up from the 0.9% test rate — while IBS remains at the 0.1% test rate. |
| 2029 | IBS phases in at 10% of the combined ICMS+ISS+IBS burden, with ICMS/ISS reduced correspondingly. |
| 2030 | IBS share rises to 20%. |
| 2031 | IBS share rises to 30%. |
| 2032 | IBS share rises to 40%. |
| 2033 | ICMS and ISS are fully extinguished; CBS, IBS and the Selective Tax become Brazil's consumption-tax system. |
Source snapshot captured 2026-07-20 — original
This timeline is sourced directly from Receita Federal's official reform-explainer page; the eventual reference rates for CBS and IBS beyond the 2026 test year had not been fixed by law as of this guide's last update, so they are not stated here.
Registration thresholds
There is no turnover floor for ordinary CNPJ registration — that obligation follows from being classified as a CBS/IBS taxpayer, per Instrucao Normativa RFB no 2.119/2022 (arts. 3-4). [1] The most recent extension of this obligation is to individuals (pessoas fisicas) who are CBS/IBS taxpayers, who must register for a CNPJ from 1 January 2027 — postponed from 1 July 2026 by Decreto no 13.075/2026 (see CNPJ and registration, above). [2]
But a genuine minimum-turnover exemption does exist for CBS/IBS itself. Under article 26 of Lei Complementar 214/2025, a natural person whose gross revenue is below 50% of the MEI ceiling — currently around R$40,500 a year, half of the R$81,000 MEI limit — is a "nanoempreendedor": not a CBS/IBS taxpayer at all, not required to formalise, and not liable to collect IBS or CBS. Separately, MEI retains its differentiated treatment, with no change to its obligations in 2026. [3]
Invoice requirements
Brazil has no free-form invoice. Every taxable operation travels on a standardised electronic fiscal document whose layout is fixed by federal technical note and authorised by the tax administration before the sale can proceed. The compliance question is therefore not "does my invoice carry the right fields" but "does my XML validate against the current layout version".
Which document applies
| Document | Covers |
|---|---|
| NF-e | Goods |
| NFC-e | Consumer sales (retail, presencial) |
| NFS-e | Services |
| CT-e | Transport |
| NFCom | Communications |
| NF3e | Electricity |
| BP-e | Passenger transport |
What the printed document looks like
The NF-e itself is XML, so there is nothing to look at — what a buyer, a driver or an auditor actually handles is the DANFE (Documento Auxiliar da Nota Fiscal Eletrônica), the printed representation. Unusually among the jurisdictions in this guide set, Brazil prescribes that representation down to block positions and minimum type sizes, in MOC 7.0 Anexo II, Manual de Especificações Técnicas do DANFE e Código de Barras. Anexo III.02 of that manual is the A-4 portrait model reproduced below.
Two things about it are worth reading closely. First, the top strip is a receipt stub, not part of the invoice: RECEBEMOS DE … OS PRODUTOS E/OU SERVIÇOS CONSTANTES DA NOTA FISCAL ELETRÔNICA INDICADA AO LADO, with a date and signature line for the recipient. Second, the CHAVE DE ACESSO block beside the DANFE title is the load-bearing field: it carries the 44-digit access key, printed and as a CODE-128C barcode, and it is what ties the paper back to the authorised XML. A DANFE is not itself the fiscal document — it is a pointer to one, which is why the manual governs the barcode as tightly as the layout.
The model also shows the 0 - ENTRADA / 1 - SAÍDA direction box, the DESTINATÁRIO / REMETENTE block, the CÁLCULO DO IMPOSTO row of ICMS bases and totals, the TRANSPORTADOR / VOLUMES TRANSPORTADOS block that makes the DANFE double as a goods-movement document, and RESERVADO AO FISCO. The reform fields described below land inside this same frame rather than replacing it.
Source snapshot captured 2026-08-10 — original, MOC 7.0 Anexo II p.25
The manual is distributed by the SEFAZ Virtual do Rio Grande do Sul DFe portal, an official state distribution of the same federal document — the Portal Nacional serves it only through a session-gated download that this guide does not attempt to work around.
The layout is a moving target
The NF-e/NFC-e layout is being reworked for the consumption tax reform under Nota Técnica 2025.002-RTC, maintained jointly by the Comitê Gestor do IBS and ENCAT, adding the IBS, CBS and Imposto Seletivo (IS) fields, events and validation rules. From 1 January 2026 these documents must show CBS and IBS itemised per operation. [1] [2]
Source snapshot captured 2026-07-30 — original
NT 2025.002 is not a document you read once. The Portal Nacional da NF-e shows it revised repeatedly through the transition — v.1.20 (30 July 2025), v.1.30 (3 October 2025), then v.1.31, v.1.32, v.1.33, v.1.34 in November and December 2025, reaching v.1.35 on 31 March 2026. Roughly a revision a month at peak. Any integration built against a fixed copy of the note will drift out of validity; track the version list on the portal rather than a cached PDF. [2]
Brazil is the one country in this guide set with a legally prescribed invoice layout. The DANFE — the paper representation of the NF-e — is specified in Anexo II of the Manual de Orientação do Contribuinte, which tabulates every field's height, width and position in centimetres from the page origin, and requires that the arrangement of fields follow the relevant annex. Four blank forms are published: A4 portrait and landscape, each in loose-leaf and continuous-stationery versions. The obligation is anchored in Ajuste SINIEF 07/05. [6]
No snapshot is embedded for it: the Portal Nacional da NF-e serves the manual as a forced file download rather than a viewable page, so it cannot be captured in a browser the way our other source snapshots are. Open the link above and turn to the Anexo III.02–III.05 pages at the end.
The reformed DANFE does not exist yet. NT 2025.002-RTC v1.50 (June 2026) says of the DANFE that changes to display the new taxes "estão em estudo, e serão publicadas em uma nova versão desta Nota Técnica" — under study, to be published in a future version. Until then the classic DANFE layout stands, and there is no official picture of a CBS/IBS-era DANFE to work from. [7]
Related notes worth watching alongside it: NT 2026.001 (22 April 2026) specifying the Provedor de Assinatura e Autorização (PAA) for NF-e, and NT 2025.001 on operational simplification, including NFC-e QR-Code layout version 3. [2]
Mandatory start dates for the IBS/CBS fields, by document type
Ato Conjunto RFB/CGIBS no 4, de 30 de julho de 2026 — jointly issued by Receita Federal do Brasil and the Comite Gestor do IBS, in force from its publication in the Diario Oficial da Uniao — fixes the date each electronic fiscal document type must start carrying the IBS/CBS fields required by art. 112 of the CBS and IBS regulations (Decreto no 12.955/2026 and Resolucao CGIBS no 06/2026). The obligation attaches to generating facts (fatos geradores) occurring on or after each date: [3]
| Start date | Document types |
|---|---|
| 3 August 2026 | NF-e (modelo 55), NFC-e (modelo 65), CT-e, CT-e OS, MDF-e, GTV-e, NF3e, DC-e, NFS-e Via, and BP-e not otherwise classified below |
| 1 October 2026 | NFCom, DIR, the DeRE "Eventos de Tabela do Contribuinte", and the NFS-e supplies not covered by the other NFS-e dates (art. 1, III, "d") |
| 15 November 2026 | DeRE "Eventos Periodicos Mensais" (D-1101, D-1106, D-1121, D-2101, D-1198, D-1199) — the first submission covers the October 2026 filing period |
| 1 December 2026 | Most remaining NFS-e supplies (digital-platform services, ISS subitems 1.03/1.05/1.09/16.01, intangible-goods supplies, condominium charges, movable/immovable-property leases, and unclassified services), semi-urban/metropolitan and air BP-e, NFGas, NFAg, NF-e ABI, and (art. 1 §4) NF-e for a non-ICMS-taxpayer IBS/CBS taxpayer moving goods or handling returns |
| 1 January 2027 | Simples Nacional optantes, for every document type above (art. 1 §1); Duimp, including NF-e for imports of tangible goods, which follows the Duimp date instead of the general NF-e date (art. 1 §3); NF-e recording supplies taxed on a monofasica basis (art. 1 §2); and any remaining DeRE events not listed above |
Coverage summaries of this Ato Conjunto (including the trade press) round it to four dates. The text itself carries three narrower carve-outs worth checking against your own document mix: DeRE's monthly recurring events start 15 November 2026, not October or December; import of tangible goods follows the Duimp date (1 January 2027) instead of NF-e's general 3 August 2026 date (art. 1 §3); and an NF-e issued by an IBS/CBS taxpayer who is not an ICMS taxpayer, for goods movements or returns, only becomes mandatory on 1 December 2026 (art. 1 §4). [3]
Article 2 of the same Ato Conjunto commits RFB and CGIBS to publish, within 30 days of 30 July 2026, a further joint act creating a 2026 compliance program for these obligations — watch for that follow-up act.
On 1 August 2026 (the page was updated 3 August 2026), Receita Federal and the Comite Gestor do IBS – CGIBS announced: "A Receita Federal e o Comite Gestor do IBS – CGIBS aprovarao, em Ato Tecnico Conjunto, a suspensao da obrigatoriedade do preenchimento de informacoes relativas a CBS e IBS em documentos fiscais eletronicos como NF-e, NFC-e, CT-e, CT-e OS, GTV-e, BP-e, NF3e e NFCom." In English: the two agencies will approve, by a joint Ato Tecnico Conjunto, the suspension of the obligation to complete CBS/IBS information on these electronic fiscal documents, so that documents will not be rejected solely for missing those fields.
The verb is future tense ("aprovarao" = will approve) and the Ato Tecnico Conjunto itself has not yet been published. Treat this as an announced intention, not a rule in force: the mandatory start dates in the table above, including the 3 August 2026 date, remain the operative rule until the suspending act is actually issued. [4]
During the transition
Because the CBS/IBS transition runs alongside the legacy ICMS/ISS regime (see Current rate picture and the CBS/IBS transition timeline above), documents issued in the transition years must carry both the legacy and the new tax fields. Treat the 2026 test-rate year as a validation exercise for your XML pipeline, not as an optional phase.
E-invoicing status
Brazil has a long-standing, broad mandate for standardized electronic fiscal documents, including NF-e (goods), NFC-e (consumer sales), NFS-e (services), CT-e (transport), NFCom (communications), NF3e (electricity) and BP-e (passenger transport). [1]
As part of the consumption tax reform, these documents must show CBS and IBS itemized per operation from 1 January 2026. [1] The underlying NF-e/NFC-e technical layout is being updated under Nota Tecnica 2025.002-RTC, maintained jointly by the Comite Gestor do IBS and ENCAT, to add the IBS, CBS and Imposto Seletivo (IS) fields, events and validation rules the reform requires. [2]
That 1 January 2026 date is when the reform's test regime and the layout requirement begin in principle; the mandatory issuance date for each document type is staggered, not universal. Ato Conjunto RFB/CGIBS no 4, de 30 de julho de 2026, phases it in from 3 August 2026 (NF-e, NFC-e, CT-e and most other current document types) through 1 October 2026, 15 November 2026, 1 December 2026 and 1 January 2027 (Simples Nacional optantes, Duimp, monofasica-taxed NF-e and the last DeRE events) — see Mandatory start dates for the IBS/CBS fields, by document type above for the full breakdown. [3] Receita Federal and CGIBS announced on 1 August 2026 that they will suspend this obligation by a further joint act not yet issued — see the callout above; that announcement does not itself change the dates in force today. [4]
Recent changes
- 2026-08-01 — Receita Federal and the Comite Gestor do IBS – CGIBS announced (page updated 3 August) that they will approve, by joint Ato Tecnico Conjunto, the suspension of the obligation to complete CBS and IBS fields on electronic fiscal documents (NF-e, NFC-e, CT-e, CT-e OS, GTV-e, BP-e, NF3e, NFCom), so those documents will not be rejected for missing those fields; the requirement had been due to start 3 August 2026 under Ato Conjunto RFB/CGIBS No. 4 of 30 July 2026. The suspending act itself has not yet been published — this is an announced intention, not yet in force. (Receita Federal do Brasil) — see issue
- 2027-01-01 — Decreto no 13.075, of 21 July 2026, postpones to 1 January 2027 both mandatory CNPJ registration and the issuance of CBS fiscal documents by individuals (pessoas fisicas) who are CBS taxpayers, and by pessoa fisica rural producers; existing individual fiscal-identification mechanisms stay valid until 31 December 2026 (updated from 1 July 2026). (Receita Federal do Brasil) — see issue
- 2026-08-03 — Ato Conjunto RFB/CGIBS no 4, de 30 de julho de 2026, fixed the mandatory start date, per document type, for issuing DF-e with the IBS/CBS fields required by art. 112 of the CBS/IBS regulations: 3 August 2026 for NF-e, NFC-e, CT-e, CT-e OS, MDF-e, GTV-e, NF3e, DC-e, NFS-e Via and unclassified BP-e; 1 October 2026 for NFCom, DIR and certain NFS-e/DeRE events; 15 November 2026 for DeRE's monthly recurring events; 1 December 2026 for most remaining NFS-e, air/metro BP-e, NFGas, NFAg and NF-e ABI; and 1 January 2027 for Simples Nacional optantes, Duimp, monofasica-taxed NF-e and the remaining DeRE events. (Receita Federal do Brasil / Comite Gestor do IBS) — see issue
- 2026-08-01 — Under Joint Act RFB/CGIBS No. 01/2025, penalties begin for omitting the mandatory IBS/CBS fields from electronic fiscal documents (NF-e and others) during the 2026 pilot (combined 1% test rate: CBS 0.9% + IBS 0.1%). (Comite Gestor do IBS) — see issue
- 2026-05-20 — Version 1.40 of Nota Tecnica 2025.002-RTC for NF-e/NFC-e added the IBS, CBS and Imposto Seletivo (IS) groups, fields, events and validation rules for the consumption tax reform; the mandatory IBS/CBS group is required in production for CRT 3 (Regime Normal) taxpayers from 3 August 2026, after which NF-e/NFC-e issued without those fields are rejected. (Portal da Nota Fiscal Eletronica / Receita Federal — Comite Gestor do IBS / ENCAT) — see issue
- 2026-04-30 — Decreto No. 12.955/2026 regulating the federal CBS, and the companion CGIBS Resolucao No. 06/2026 setting common CBS/IBS rules, were published in the Diario Oficial da Uniao, establishing fiscal-document formats, crediting rules, ancillary obligations and special regimes under LC 214/2025; penalties for ancillary-obligation failures apply from 1 August 2026. (Palacio do Planalto (gov.br)) — see issue
Reference links
- Receita Federal — Entenda a Reforma Tributaria do Consumo
- Receita Federal — Principais Marcos Regulatorios
- Receita Federal — Orientacoes da Reforma Tributaria para 2026
- Receita Federal — Quem esta obrigado a se inscrever no CNPJ
- Receita Federal — Emissao do CNPJ e de documentos fiscais por pessoas fisicas contribuintes da CBS comecara em 1o de janeiro de 2027 (Decreto no 13.075/2026)
- REDESIM — Registro de empresas
- Portal Nacional da NF-e — Notas Tecnicas
- Ato Conjunto RFB/CGIBS no 4, de 30 de julho de 2026 (mandatory start dates for IBS/CBS fields on DF-e)
- Receita Federal — Receita Federal e CGIBS flexibilizarao obrigatoriedade de informacoes em documentos fiscais (announced suspension of CBS/IBS fields, 1 August 2026)
Frequently Asked Questions
What is Brazil's CBS/IBS reform replacing?
Emenda Constitucional 132/2023 (20 December 2023) and Lei Complementar 214/2025 (16 January 2025) replace ICMS, ISS, PIS, COFINS and IPI with a dual VAT: CBS, a federal tax administered by Receita Federal do Brasil, and IBS, a state/municipal tax administered by the Comite Gestor do IBS (CGIBS), plus a Selective Tax (IS) on specific goods. [1]
What is the 2026 test rate for CBS and IBS?
CBS at 0.9% and IBS at 0.1% (combined 1%), shown on qualifying electronic fiscal documents. The amount is offset against the taxpayer's PIS/COFINS liability for the same period, so a contributor who follows the current rules has no real additional CBS/IBS payment in 2026. [1]
Do individuals (pessoas fisicas) need to register for a CNPJ in Brazil?
Only if they are taxpayers of CBS and/or IBS — and not yet. Decreto no 13.075, of 21 July 2026, postponed to 1 January 2027 both the mandatory CNPJ registration and the obligation to issue the fiscal documents required by the CBS regulations for CBS-taxpayer individuals and for pessoa fisica rural producers (art. 239 of the CBS regulations); both had been due to start on 1 July 2026. Until 31 December 2026 the identification mechanisms currently used for individuals remain valid. [1] When it does apply, the registration is purely to facilitate CBS/IBS assessment — it does not convert the individual into a legal entity. [2]
How long does Brazil's ICMS/ISS-to-IBS transition take?
The transition runs from the 2026 test year to full replacement in 2033. In 2027-2028, PIS and COFINS are extinguished, IPI is zeroed (except for goods from the Manaus Free Trade Zone), and the Selective Tax is introduced. IBS's share of the combined ICMS+ISS+IBS burden then rises in fixed steps — 10% (2029), 20% (2030), 30% (2031), 40% (2032) — before ICMS and ISS are fully extinguished in 2033. [1]
Is e-invoicing mandatory in Brazil?
Yes. Brazil already requires standardized electronic fiscal documents — NF-e, NFC-e, NFS-e, CT-e, NFCom, NF3e and BP-e among them. [1] Under the reform, these documents must show CBS and IBS itemized per operation from 1 January 2026, and the NF-e/NFC-e layout is being updated under Nota Tecnica 2025.002-RTC to add the required IBS/CBS/Imposto Seletivo fields. [2] The mandatory issuance date with those fields is staggered by document type, not universal — see the next question.
When must Brazil's NF-e, NFC-e and other electronic fiscal documents (DF-e) carry the mandatory IBS/CBS fields?
It is phased by document type under Ato Conjunto RFB/CGIBS no 4, de 30 de julho de 2026: from 3 August 2026 for NF-e (modelo 55), NFC-e (modelo 65), CT-e, CT-e OS, MDF-e, GTV-e, NF3e, DC-e, NFS-e Via and unclassified BP-e; from 1 October 2026 for NFCom, DIR, certain NFS-e supplies and the DeRE "Eventos de Tabela do Contribuinte"; from 1 December 2026 for most remaining NFS-e services, semi-urban/metropolitan and air BP-e, NFGas, NFAg and NF-e ABI, plus NF-e for a non-ICMS-taxpayer IBS/CBS taxpayer moving goods or handling returns; and from 1 January 2027 for Simples Nacional optantes (every document type), Duimp (and NF-e for imports of tangible goods, which follows the Duimp date instead), monofasica-taxed NF-e, and the remaining DeRE events. DeRE's monthly recurring events ("Eventos Periodicos Mensais") start earlier still, on 15 November 2026. [1]
Announced but not yet in force. On 1 August 2026 (page updated 3 August), Receita Federal and the Comite Gestor do IBS announced that they will approve, by a joint Ato Tecnico Conjunto not yet issued, the suspension of the obligation to complete the CBS/IBS fields on these same electronic fiscal documents — so that a document missing those fields will not be rejected. The announcement uses future tense ("aprovarao") and the Ato Tecnico Conjunto itself does not yet exist, so this is an announced intention rather than a rule in force; the 3 August 2026 mandatory start date above still stands unless and until that act is published. [4]
To verify a Brazilian CNPJ, see our Brazil CNPJ validator.