Brazil — VAT News

VAT in Brazil Enters Its Decisive Stretch

Brazil is in the middle of replacing one of the most complicated tax systems in the world, and the next ten weeks are when this change stops being theoretical for most businesses. The idea of folding Brazil's tangle of federal, state and municipal consumption taxes into a centralised VAT has been around for years — a first version surfaced back in 2020, when the government proposed swapping the old PIS/Cofins contributions for a single federal levy.

Law & Regulation·May 9

Brazil Expands VAT Obligations for Foreign Digital Service Providers Under New Decree

Brazil's Decree No. 12,955/2026 introduces destination-based VAT system requiring non-resident digital service providers to register and collect taxes from 2026-2033.

Law & Regulation·Apr 29

Brazil Sets VAT Reform Rules for Nonresident Sellers and Digital Platforms

Implementing regulations for Brazil's indirect tax reform establish CBS/IBS registration and compliance obligations for nonresident sellers and digital platforms from August 2026.

Administrative News·Jan 7

Brazil Adopts Amendments Establishing Dual VAT System Governance

Brazil has approved PLP 108/2024, complementing earlier reforms with detailed governance structures for the new dual VAT system comprising federal CBS and state-municipal IBS, effective from 2026.

Administrative News·Oct 2 2025

Brazil Updates Indirect Tax Reporting Requirements for 2026

Brazil's tax authorities have released new guidelines requiring IBS, CBS, and IS taxes to be included in fiscal document totals from 2026, creating complexity for the upcoming tax reform implementation.

Compliance Update·Oct 2 2025

Brazil Mandates Standardised Service Classification for E-Invoicing from January 2026

Brazilian Nomenclature of Services becomes mandatory reference for all national electronic service invoices starting 1 January 2026, replacing diverse municipal classification systems as part of broader tax reform.

Proposal·Sep 17 2025

Brazil Senate Committee Approves Bill 108/2024 on Indirect Tax Reform Amendments

The Brazilian Senate's Constitution and Justice Committee approves Bill 108/2024, which proposes technical amendments to Complementary Law 214/2025 governing the country's dual VAT system reform.

Law & Regulation·Sep 12 2025

Senate in Brazil Nears Final Vote on Tax Reform Regulation Bill

Brazil’s long-awaited tax reform regulation is entering its final phase in the Senate, with Senator Eduardo Braga stating that “98% or 99%” of the work on Complementary Bill (PLP) 108/2024 is complete, provided the political environment remains stable.

Compliance Update·Aug 4 2025

Brazil Issues Updated E-Invoicing Technical Guidance for Tax Reform Implementation

Brazilian authorities released Technical Note 2025.002 v1.20 updating electronic invoicing layouts for the forthcoming IBS/CBS indirect tax model, with revised XML schemas expected by mid-August 2025.

Administrative News·Apr 8 2025

Brazil Updates E-Invoicing Layouts for Tax Reform with Revised Implementation Timeline

Brazilian authorities have issued revised guidelines for electronic invoice layouts to accommodate new IBS and CBS taxes, with testing beginning July 2025 and full implementation from January 2026.

Policy Development·Jun 20