• 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.

• Federal Revenue Service will update the credentials for the Tax Reform APIs

Gov.br Portal, August 14, 2026 - On August 24, 2026, the Federal Revenue Service will update the platform providing access to the APIs for the pilot and beta environments of the Tax Reform. The system will be unavailable from 8:00 a.m. to 11:00 a.m. After the update, taxpayers will need to generate new credentials to access the APIs related to querying CBS debts and submitting DeRE and ReOps events. The new credentials can be obtained on the official Tax Reform portals and, subsequently, on the Federal Revenue Service’s Services Portal.

• DeRE System to be updated in the restricted production environment

Gov.br Portal, August 14, 2026 – The Restricted Production environment of the Specific Regimes Declaration (DeRE) will be unavailable as of 7:00 p.m. on August 18 and is expected to be back online on August 19, 2026. The update will implement structural improvements and enable the receipt of D-1101 and D-1106 events. During the procedure, all existing data, protocols, and receipts will be deleted. To resume testing, companies will be required to retransmit the D-1001 and D-1011 events, in that order. The XSD files, Table 11 – Taxation Codes, and the Developer Manual will also be updated. The new version will also include a data-clearing API, allowing developers to reset their test databases without support intervention.

• National NFS-e will become mandatory for companies under the Simples Nacional Tax Regime

Gov.br Portal, August 14, 2026 – As of November 1, 2026, microenterprises (ME) and small businesses (EPP) opting for the Simples Nacional tax regime will be required to issue electronic service invoices (NFS-e) through the National NFS-e Issuer, either via the web application or through API integration. The new date was established by CGSN Resolution No. 191/2026, which postponed the previously scheduled mandatory adoption from September. The current Simples Nacional rules will remain in effect through December 31, 2026. Provisions relating to CBS and IBS, including the reporting and separate disclosure of these taxes on tax documents when required, will only take effect for these companies as of January 1, 2027.

• Simples Nacional Tax Regime will adopt the accrual basis as of 2027

Gov.br Portal, August 14, 2026 – As of January 1, 2027, microenterprises and small businesses will no longer be allowed to use the cash basis to calculate Simples Nacional taxes on a monthly basis. Under the new rules, revenue will be recognized when the transaction is invoiced, generally upon issuance of the tax document, even if payment is received at a later date. As a result, for sales and services provided on credit, taxes may be assessed before the corresponding amounts are actually received. The change is part of the alignment of the Simples Nacional regime with the Consumption Tax Reform.

✅ A Smooth Transition

Domingues e Pinho Contadores supports businesses in their transition to the Tax Reform. Count on our team to help you plan actions that ensure compliance and to guide your company in adopting best tax practices.