Brazil opens the window for cooperatives to elect the specific IBS/CBS regime for 2027, until 31 October 2026
This page records one dated change. For the rules in Brazil as they stand today, see the Brazil guide →
- Jurisdiction
- Brazil
- Tax
- VAT (CBS/IBS)
- Change type
- Registration
- Status
- In force
- Impact
- Action required
- Announced
- 18 September 2026
- Effective
- 1 January 2027
- Authority
- Comitê Gestor do IBS (CGIBS) and Receita Federal do Brasil
- Systems
- Reporting, Tax engine
- Verified
- Fetched from official source · high confidence
Brazilian cooperative societies within article 271 of Complementary Law 214/2025.
Cooperatives: decide on the specific regime and complete both the option registration and the member list before 31 October 2026.
ReportingTax engine
The Receita Federal and the Comitê Gestor do IBS announced on 18 September 2026 (CGIBS page 21 September 2026) the Joint Guidance opening, in the Receita Federal Services Portal, the option for cooperative societies under article 271 of Complementary Law 214/2025 to elect the specific IBS/CBS regime (rates reduced to zero on operations expressly provided in law). For effect in 2027 the option can be made between 1 September and 31 October 2026, takes effect on 1 January 2027, and requires both registering the option and sending the list of members with admission dates.
What changed in detail
The Receita Federal and the Comitê Gestor do IBS announced the Joint Guidance on 18 September 2026 (CGIBS page of 21 September 2026). It opens, in the Receita Federal Services Portal, the option for cooperative societies under article 271 of Complementary Law 214/2025 to elect the specific IBS/CBS regime, in which rates are reduced to zero on operations expressly provided in law.
For the option to have effect in 2027, it can be made between 1 September and 31 October 2026. It takes effect on 1 January 2027. The cooperative must both register the option and send the list of members with their admission dates.
What it means
The election has a fixed window, and the option is only complete when both parts are done: the registration and the member list with admission dates. A cooperative that registers the option but does not send the list should not assume it has elected the regime. The zero rates apply only to operations the law expressly provides for, so the election does not make every cooperative operation zero-rated.
Proof
A opção para produzir efeitos em 2027 poderá ser realizada entre 1º de setembro e 31 de outubro de 2026The option, to take effect in 2027, may be made between 1 September and 31 October 2026
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