Brazil's dual VAT pilot runs at a 1% test rate through 2026
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
- In force
- Announced
- 1 August 2026
- Effective
- 1 August 2026
- Authority
- Presidencia da Republica (Planalto)
- Verified
- Corroborated against official id · high confidence
Every issuer of Brazilian electronic fiscal documents. The 1% pilot rate (0.9% CBS + 0.1% IBS) is symbolic; the penalty for omitting the IBS and CBS fields from an NF-e is not — up to 1% of transaction value per tax from 1 August 2026.
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.
What changed in detail
Under Brazil’s dual-VAT reform (Complementary Law 214/2025), the 2026 transition 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.
What it means
The 1% pilot rate is symbolic, but the August penalty date makes IBS/CBS field population a real 2026 compliance obligation — the first hard deadline in Brazil’s multi-year VAT transition.
Proof
Em relação aos fatos geradores ocorridos de 1º de janeiro a 31 de dezembro de 2026, a CBS será cobrada mediante aplicação da alíquota de 0,9% (nove décimos por cento).
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