Tax Reform: Federal Revenue Service and IBS Management Committee publish Joint Act on obligations relating to tax documents in 2026

Published on December 23, o Joint Act RFB/CGIBS No. 1/2025 exempts taxpayers from penalties for failure to register IBS and CBS fields on tax documents, as well as the obligation to pay in such cases, although the obligation to highlight these taxes has been maintained.

It should be noted, however, that this exemption applies until the first day of the fourth month following the publication of the common part of the regulation of these taxes, as established in Article 3 of the Joint Act. In practice, this means that if the regulation is published in January 2026, penalties can only be applied from May 2026 onwards.

Therefore, it is necessary to monitor the publication of IBS and CBS regulations to define the requirements relating to the new taxes.

It is important to note that the provisions of the regulation do not affect the mandatory nature of tax documents relating to other taxes in force.

We recommend that, whenever possible, customers do not fail to highlight IBS and CBS from January 2026 onwards, using the period for learning and gaining experience.

Taxpayers who need more time to adapt and demand advantage of these first few months to ensure that everything is working properly by the end of the exemption period.

Specialized support

DPC is ready to analyze the effects of the Tax Reform, assist in adapting processes, and guide your company in building a tax strategy consistent with the new context. Contact DPC: dpc@dpc.com.br.