Brazil indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for Brazil, newest first. Each one carries its official source and the date it takes effect.
- 1 Nov 2026 Brazil postpones the national NFS-e mandate for Simples Nacional micro and small businesses to 1 November 2026
- 3 Nov 2026 Brazil adds net-value fields to the NF-e and NFC-e layouts: Nota Técnica 2026.008 goes live in production on 3 November 2026
- 1 Jan 2027 Brazil opens the window for cooperatives to elect the specific IBS/CBS regime for 2027, until 31 October 2026
- 1 Jan 2027 Brazil extends the R$ 3.6 million Simples Nacional sublimit to IBS collection from 1 January 2027
- 1 Jan 2027 Brazil opens a September window for Simples Nacional companies to choose how they pay CBS and IBS in 2027
- 1 Jan 2027 Resolutions CGSN 190 and 191 are dated 4 August 2026, not 12 August
- 1 Jan 2027 Brazil — CBS pessoa fisica CNPJ postponed
The record 19 changes
- 3 Nov 2026 Brazil adds net-value fields to the NF-e and NFC-e layouts: Nota Técnica 2026.008 goes live in production on 3 November 2026
- 29 Sept 2026 Brazil approves updated CBS/IBS technical notes for NF-e, NFC-e, CT-e and NFS-e in Atos Técnicos Conjuntos 7 and 8 of 2026
- 22 Sept 2026 Brazil approves the technical manuals and openAPI for the CBS/IBS Split Payment platform (Ato Técnico Conjunto nº 5)
- 1 Jan 2027 Brazil opens the window for cooperatives to elect the specific IBS/CBS regime for 2027, until 31 October 2026
- 5 Oct 2026 Brazil adds NF-e/NFC-e group YC to carry split-payment linkage data
- 28 Aug 2026 Brazil waives CNPJ registration and e-invoicing for the nanoempreendedor under IBS/CBS
- 13 Aug 2026 Brazil sets the 2026 compliance-program rules for its new IBS/CBS tax
- 1 Jan 2027 Brazil extends the R$ 3.6 million Simples Nacional sublimit to IBS collection from 1 January 2027
- 1 Jan 2027 Brazil opens a September window for Simples Nacional companies to choose how they pay CBS and IBS in 2027
- Date TBC Brazil defers CBS/IBS invoice validation rules — but not the obligation to report them
- 1 Jan 2027 Resolutions CGSN 190 and 191 are dated 4 August 2026, not 12 August
- 1 Nov 2026 Brazil postpones the national NFS-e mandate for Simples Nacional micro and small businesses to 1 November 2026
- 3 Aug 2026 Brazil fixes the mandatory CBS/IBS start date for each electronic fiscal document type
- 1 Jan 2027 Brazil — CBS pessoa fisica CNPJ postponed
- 1 Jul 2026 Brazil requires individuals who are CBS/IBS taxpayers to hold a CNPJ
- 1 Aug 2026 Brazil's dual VAT pilot runs at a 1% test rate through 2026
- Date TBC Brazil's 1% CBS/IBS figure is a test rate, not a penalty for missing invoice fields
- 3 Aug 2026 Brazil’s NF-e note 1.40 adds the IBS, CBS and Imposto Seletivo groups
- 1 Aug 2026 Brazil — Decreto 12955 CBS regulation
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