Brazil sets the 2026 compliance-program rules for its new IBS/CBS tax

What changed in detail

Receita Federal do Brasil and the Comitê Gestor do IBS signed Ato Conjunto RFB/CGIBS No. 5, dated 12 August 2026, regulating the Programa Nacional de Conformidade Tributaria (PNCT) for 2026 under articles 471-A to 471-C of Complementary Law No. 214 of 16 January 2025. Its object is the assisted adaptation of taxpayers to IBS and CBS fiscal-document issuance obligations. Taxpayers are treated as enrolled where they comply with those ancillary obligations; taxpayers whose fiscal documents show inconsistencies remain enrolled where they demonstrate progressive correction, respond to notices within the required time, correct communicated inconsistencies by 31 December 2026, and keep a designated accountant of record. The Act was signed on 12 August 2026 and published in the Diário Oficial da União of 13 August 2026 (Edição 152-A, Seção 1 - Extra A), entering into force on that publication date.

What it means

The PNCT is not a one-time filing check — it is a standing enrolment status a taxpayer can lose mid-year if flagged inconsistencies aren’t cleared. Because correction has to be progressive and notices answered on time, staying enrolled through 2026 depends on an ongoing monitoring process rather than a single year-end reconciliation, even though 31 December 2026 is the hard deadline for anything already flagged. A business relying on IBS/CBS compliance status for its own risk rating should treat “keep a designated accountant of record” as a standing requirement, not a one-off registration step.