Brazil waives CNPJ registration and e-invoicing for the nanoempreendedor under IBS/CBS
This page records one dated change. For the rules in Brazil as they stand today, see the Brazil guide →
- Jurisdiction
- Brazil
- Tax
- VAT (transitioning: ICMS/ISS/PIS/COFINS/IPI -> IBS/CBS/IS)
- Change type
- Registration
- Status
- In force
- Impact
- Watch
- Announced
- 28 August 2026
- Effective
- 28 August 2026
- Authority
- Receita Federal do Brasil / Comitê Gestor do IBS (CGIBS)
- Systems
- Invoicing, Tax engine
- Verified
- Fetched from official source · high confidence
Nanoempreendedores under art. 25, caput, IV of Decreto 12.955/2026 who remain in the simplified IBS/CBS regime — not those electing the regular regime under art. 26, §1º, II of LC 214/2025.
No action required for nanoempreendedores remaining in the simplified regime; those electing the regular IBS/CBS regime must still register for CNPJ and issue the standard electronic fiscal documents.
InvoicingTax engine
Receita Federal do Brasil and the Comite Gestor do IBS (CGIBS) signed Ato Conjunto RFB/CGIBS No. 6, de 28 de agosto de 2026, waiving the nanoempreendedor category (referred to in art. 25, caput, inciso IV, of Decreto No. 12.955/2026 and CGIBS Resolucao No. 6/2026) from the obligation to register in the unified-identification registry via CNPJ and from issuing the electronic fiscal documents required under the CBS and IBS regulations. The waiver does not apply to a nanoempreendedor who opts into the regular IBS/CBS regime under art. 26, paragrafo 1, inciso II, of Lei Complementar No. 214/2025. The Act entered into force on its publication date and produces effects until 31 December 2028.
What changed in detail
Ato Conjunto RFB/CGIBS No. 6, de 28 de agosto de 2026, signed jointly by Receita Federal’s Secretário Especial and the CGIBS president, waives two obligations for the nanoempreendedor defined in art. 25, caput, IV of Decreto No. 12.955/2026: registering in the unified-identification registry via CNPJ, and issuing the electronic fiscal documents required under the CBS and IBS regulations (Decreto No. 12.955/2026 and Resolução CGIBS No. 6/2026).
The waiver does not apply to a nanoempreendedor who opts into the regular IBS/CBS regime under art. 26, §1º, II of Lei Complementar No. 214/2025 — that taxpayer still registers and issues the standard documents. The Act took effect on its publication date and produces effects through 31 December 2028.
What it means
This keeps the smallest operators out of the CNPJ and e-invoicing machinery Brazil is building for the IBS/CBS transition, but only for as long as they stay in the simplified regime — electing the regular regime is a one-way door back into full compliance. Because the waiver runs only to the end of 2028, nanoempreendedores and the platforms serving them should treat it as a fixed window rather than a permanent carve-out, and revisit the analysis well before that date rather than assuming it renews automatically.
Proof
Art. 1º Este Ato Conjunto dispõe sobre a dispensa da obrigatoriedade de inscrição no cadastro com identificação única e de emissão dos documentos fiscais eletrônicos de que tratam os arts. 105 e 112 do Decreto nº 12.955, de 29 de abril de 2026, e da Resolução CGIBS nº 6, de 30 de abril de 2026, que regulamentam, respectivamente, a Contribuição Social sobre Bens e Serviços – CBS e o Imposto sobre Bens e Serviços – IBS.Art. 1 This Joint Act provides for the waiver of the obligation to register in the unified-identification registry and to issue the electronic fiscal documents referred to in arts. 105 and 112 of Decree No. 12,955 of 29 April 2026, and of CGIBS Resolution No. 6 of 30 April 2026, which regulate, respectively, the Social Contribution on Goods and Services – CBS and the Tax on Goods and Services – IBS.
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