Brazil tax news
AskColm has 30 articles tagged Brazil, drawn from over 130 tax sources. The most recent is dated 22 September 2026.
Showing the latest 30.
Latin America focus: TP trends in an era of heightened tax controversy
Transfer pricing controversy is intensifying across Latin America as tax authorities in Brazil, Mexico, Colombia, and other jurisdictions bolster audit capabilities and align domestic rules more closely with OECD standards. Brazil's landmark TP reform adopting the arm's length principle is…
Brazil: IBS and CBS elections for 2027
Brazil's tax reform introduces two new consumption taxes — the Intergovernmental Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS) — set to take effect from 2027. Businesses operating in Brazil face key elections and…
Brazil Publishes Phased Electronic-Document Calendar for CBS and IBS
Brazil has published a phased rollout calendar for electronic documents under its new CBS (Contribuição sobre Bens e Serviços) and IBS (Imposto sobre Bens e Serviços) taxes, part of the country's broader consumption tax reform. The calendar outlines implementation stages…
Brazil Sets 2026 Deadline for Small Businesses to Choose New Consumption Tax Regime
Brazil has set a 2026 deadline for small businesses to elect their treatment under the new consumption tax regime introduced as part of the country's sweeping tax reform. Small businesses, likely including Simples Nacional participants, must decide whether to opt…
Brazil Sets December 2026 Deadline for Mandatory Digital Platform NFS-e
Brazil has established a December 2026 deadline for mandatory adoption of the NFS-e (Nota Fiscal de Serviços eletrônica) national standard by digital platforms. This mandate requires digital intermediaries to issue standardized electronic service invoices, extending Brazil's existing e-invoicing infrastructure to…
Brazil Enacts Mercosur Electronic Commerce Agreement
Brazil has enacted the Mercosur Electronic Commerce Agreement, establishing a regional framework for digital trade among Mercosur member states. The agreement has significant tax implications, particularly for VAT/GST and digital services taxation on cross-border electronic transactions. It sets out rules…
Brazil E-Invoicing Mandate for Digital Platforms: December 2026
Brazil is making its NFS-e (Nota Fiscal de Serviços eletrônica) mandatory for digital platforms from 1 December 2026. The mandate introduces specific platform liability rules and compliance obligations that will affect both domestic and foreign businesses operating digital marketplaces or…
Brazil Enacts Taxpayer Protection Code to Strengthen Compliance and Tax Authority Cooperation
Brazil has enacted a Taxpayer Protection Code aimed at strengthening the relationship between taxpayers and the federal tax authority. The legislation codifies taxpayer rights, establishes clearer compliance obligations, and promotes cooperative frameworks between the Receita Federal and businesses. Key provisions…
Brazil Publishes Phased IBS and CBS Electronic Fiscal Document Calendar
Brazil has released an official phased implementation calendar for electronic fiscal documents under the new IBS (Imposto sobre Bens e Serviços) and CBS (Contribuição sobre Bens e Serviços) tax reform framework. The calendar establishes staged rollout dates for different taxpayer…
Brazil could extend e-invoicing scope to include foreign businesses
Brazil is considering extending its e-invoicing requirements to cover foreign businesses operating in the country. This potential regulatory expansion would bring non-resident companies into the scope of Brazil's existing electronic invoicing framework, which currently applies primarily to domestic entities. If…
Brazil’s VAT split payments delay
Brazil has announced a delay to its VAT split payment mechanism, a system designed to combat VAT fraud by automatically diverting the tax portion of a transaction directly to tax authorities at the point of payment. The split payment regime…
Brazil’s E-Invoicing Mandate Goes Global: A New Frontier for Non-Resident Businesses
Brazil is extending its e-invoicing mandate to non-resident businesses, marking a significant compliance shift for foreign companies supplying goods or services into the Brazilian market. Non-resident entities will be required to issue electronic invoices in line with Brazil's existing NF-e/NFS-e…
Brazil’s New VAT Guidance for Real Estate Sector
Brazil has issued new VAT guidance specifically addressing the real estate sector, clarifying how the country's reformed indirect tax framework applies to property transactions following the broader VAT reform. The guidance covers the treatment of residential and commercial property sales,…
Brazil brings foreign businesses into e-invoicing reform
Brazil is extending its e-invoicing reform to capture foreign businesses operating in or supplying to the Brazilian market. The update represents a significant regulatory development, bringing non-resident companies within the scope of Brazil's established electronic invoicing framework. Foreign businesses will…
Brazil 27.91% CBS and IBS combined rate proposal
Brazil has proposed a combined CBS (Contribuição sobre Bens e Serviços) and IBS (Imposto sobre Bens e Serviços) rate of 27.91%, forming a central part of the country's landmark VAT reform. The government has signalled progress on the sweeping indirect…
Brazil Nota Fiscal Eletrônica VAT 2026/27 launch timetable
Brazil has confirmed the updated launch timetable for its Nota Fiscal Eletrônica (NF-e) VAT e-invoicing system enhancements for 2026 and 2027. The phased rollout introduces new technical requirements and compliance deadlines for businesses operating in Brazil. Companies must adapt their…
El CIAT y la SEFAZ Alagoas avanzan en la modernización tributaria con la firma de los primeros productos tecnológicos
The Inter-American Center of Tax Administrations (CIAT) and the Secretariat of Finance of Alagoas (SEFAZ Alagoas) in Brazil have signed an agreement to advance tax modernization through the delivery of the first technological products under their cooperation framework. The initiative…
Brazil postpones certain CBS obligations whilst August VAT reform milestones remain on track
Brazil has postponed certain obligations related to the Contribuição sobre Bens e Serviços (CBS), the federal VAT component of its landmark tax reform, while key August milestones for the broader VAT reform remain on schedule. The reform, which consolidates multiple…
Brazilian exporters must consider implications of latest US tariffs
Brazilian exporters are being urged to assess the impact of the latest US tariff measures on their trade flows and competitiveness. The article highlights how new or revised US tariffs on Brazilian goods could affect export volumes, pricing, and supply…
US finalises 25% tariffs on certain Brazilian imports under Section 301
The United States has finalized 25% tariffs on certain imports from Brazil under Section 301 of the Trade Act. Section 301 allows the US Trade Representative to impose tariffs in response to unfair trade practices. These measures directly affect the…
Simplified DANFE Type 2 introduced (NT 2026.003 v1.00)
Brazil has introduced a Simplified DANFE Type 2 under Technical Note NT 2026.003 v1.00. DANFE (Documento Auxiliar da Nota Fiscal Eletrônica) is the printed auxiliary document accompanying Brazil's electronic fiscal notes (NF-e). This new simplified format streamlines the auxiliary document's…
Technical Note 2026.004 v1.01 — alphanumeric CNPJ for NF‑e/NFC‑e
Brazil's tax authority has released Technical Note 2026.004 v1.01, introducing alphanumeric CNPJ (Cadastro Nacional da Pessoa Jurídica) support for NF-e (Nota Fiscal Eletrônica) and NFC-e electronic invoice formats. This technical update requires businesses and software providers operating in Brazil to…
Brazil Updates NF-e Distribution Web Service — Support for Alphanumeric CNPJ Introduced
Brazil has updated its NF-e (Nota Fiscal Eletrônica) distribution web service to introduce support for alphanumeric CNPJ (Cadastro Nacional da Pessoa Jurídica) identifiers. This technical update reflects Brazil's broader tax identification reform, which is transitioning the CNPJ format to include…
Brazil Tax Reform Moves to Mandatory Phase — CBS and IBS Become Operational in E-Invoicing
Brazil's sweeping tax reform has entered a mandatory operational phase, with the new Contribuição sobre Bens e Serviços (CBS) and Imposto sobre Bens e Serviços (IBS) now integrated into the country's e-invoicing infrastructure. Businesses must now issue electronic invoices reflecting…
Brazil’s VAT Reform: Equity Impacts and the Role of Cashback
Brazil's comprehensive VAT reform is under scrutiny for its distributional equity implications, with analysis focusing on how the overhaul of indirect taxes affects lower-income households disproportionately. The reform consolidates multiple indirect taxes into a dual VAT system, raising concerns about…
Brazil’s tax reform impact on e-invoicing
Brazil's comprehensive tax reform is reshaping the country's e-invoicing landscape, with significant changes to how electronic fiscal documents are issued, structured, and reported. The reform, which overhauls Brazil's complex indirect tax system by consolidating multiple levies into new taxes such…
Brazil: New CBS Rules, what Non-Resident Digital Suppliers Need to Know
Brazil is introducing new Contribution on Goods and Services (CBS) rules that significantly impact non-resident digital suppliers. The CBS, part of Brazil's broader indirect tax reform replacing PIS/COFINS, imposes obligations on foreign companies providing digital services to Brazilian consumers. Non-resident…
EU and Brazil deepen ties through Digital Partnership
The European Union and Brazil have formalized a Digital Partnership aimed at deepening cooperation across digital economy areas including digital trade, data flows, digital infrastructure, and technology governance. While primarily a broad digital cooperation framework, the partnership has significant implications…
Technical Note 2026.004 v.1.01 Published – Alphanumeric CNPJ Schemas Released and Testing Postponed
Brazil's tax authority has published Technical Note 2026.004 v.1.01, introducing updated XML schemas supporting the new alphanumeric CNPJ (Cadastro Nacional da Pessoa Jurídica) format for electronic invoicing. The update releases revised schemas compatible with the alphanumeric taxpayer identification number, which…
Ex-Bank Chief Admits Role In Odebrecht Tax Evasion Plot
A former bank chief has admitted involvement in a tax evasion scheme connected to Odebrecht, the Brazilian construction conglomerate at the center of one of Latin America's largest corruption scandals. The admission relates to facilitating financial structures used to conceal…