Enacted Compliance
Brazil — Dual VAT pilot test rate
This page records one dated change. For the rules in Brazil as they stand today, see the Brazil guide →
- Jurisdiction
- 🇧🇷 Brazil
- Tax
- CBS/IBS (VAT)
- Change type
- Compliance
- Status
- Enacted
- Effective
- 1 August 2026
- Verified
- Corroborated against official id · high confidence
Under Brazil's dual-VAT reform (Complementary Law 214/2025), the 2026 pilot runs at a combined 1% test rate (0.9% CBS + 0.1% IBS). Per Joint Act RFB/CGIBS No. 01/2025, penalties for omitting the new IBS and CBS fields from electronic fiscal documents (NF-e and others) begin on 1 August 2026 — up to 1% of the transaction value per tax.