• CGNFS-e provides guidance on new deadlines for reporting IBS and CBS on the NFS-e

Gov.br Portal, August 7, 2026 - The NFS-e Management Committee and the Brazilian Federal Revenue Service have issued guidance on including IBS and CBS information on service invoices. The deadlines vary according to the activity: for most services subject to ISS, the requirement will take effect on October 1, 2026; for digital platforms, rentals, condominiums, and other specific activities, on December 1, 2026; and for certain taxpayers under the Simples Nacional tax regime, on January 1, 2027. Until December 31, 2026, the absence of this information will not cause the NFS-e to be rejected by the national system. However, the document may be deemed noncompliant, subjecting the issuer to the penalties established in the applicable regulations. Self-employed professionals and notary and registry offices may temporarily continue using their CPF numbers until the technical CNPJ becomes available.

• Simples Nacional regime is updated to comply with the Tax Reform

CGSN Resolution No. 190, dated August 4, 2026 – Official Gazette (DOU), Extra Edition of August 10, 2026 – Amends the rules governing the Simples Nacional tax regime to align them with the Tax Reform, including the CBS and IBS within the regime and establishing new criteria for gross revenue, turnover, tax calculation, and tax collection. The resolution also changes the enrollment period for Simples Nacional, which will now take place from September 1 through September 30, with the option to cancel the election until November 30. In addition, it updates the thresholds and rules applicable to microenterprises, small businesses, and individual microentrepreneurs (MEIs). Published on August 10, 2026, the resolution will take effect on January 1, 2027.

• Tax Compliance Program is regulated to provide guidance on IBS and CBS

Joint Act RFB/CGIBS No. 5/2026 – August 12, 2026 Edition – Establishes the National Tax Compliance Program (PNCT) to monitor and guide taxpayers on the proper reporting of IBS and CBS in electronic tax documents. Even if inconsistencies are identified, taxpayers may remain in the Program provided they demonstrate continuous improvement, respond to communications from the Tax Administration, correct any discrepancies by December 31, 2026, and maintain a qualified accounting professional responsible for tax compliance. Accountants will play a key role in monitoring and regularizing tax obligations and may receive information regarding omissions and discrepancies identified in tax documents. Important: In the event of a tax assessment, the 60-day deadline for regularization remains mandatory, as established by Supplementary Law No. 214/2026.