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Documentation on Brazil

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Brazil VAT (CBS/IBS) guidelines

Learn how Brazil is transitioning from ICMS, ISS, PIS/COFINS and IPI to a new dual VAT — CBS (federal) and IBS (state/municipal) — under Emenda Constitucional 132/2023 and Lei Complementar 214/2025, including CNPJ registration, the 2026-2033 transition timeline, and e-invoicing changes for NF-e/NFC-e.