• Federal Audit Court proposes 11.3% rate for CBS in 2027

Senate Portal, 10.28.2026 – The Federal Audit Court (TCU) approved a proposed benchmark rate of 11.3% for the Contribution on Goods and Services (CBS), scheduled to take effect in 2027. The percentage must be set by the Senate through a resolution by December. If the senators do not reach a decision, the rate proposed by the TCU will come into force on 1 January 2027. The CBS will gradually replace PIS/Pasep and Cofins during the transition to the new consumption tax system, which is expected to be completed in 2033. The TCU also set a 44.16% reduction factor applicable to purchases made by the direct public administration, autarchies, and public foundations.

• Extension of deadline discussed for cooperatives to opt for the specific CBS and IBS regime

Gov.br Portal, 10.29.2026 – The Brazilian Federal Revenue Service and the IBS Management Committee are discussing extending, until November 30, 2026, the deadline for cooperative societies to opt for the specific CBS and IBS regime. The change still depends on regulatory formalization. To complete the procedure, cooperatives must register the option on the Federal Revenue Service Services Portal and submit the list of members, with identification and respective admission dates.

• System approved for submitting proposals to amend the NBS/NEBS

Resolution No. 2, dated 10.22.2026 – Official Gazette of 10.29.2026 – Approves, within the scope of the Gov.br Portal, the “Propose Amendment to the NBS/NEBS” service, intended for the submission of proposals to amend the Brazilian Nomenclature of Services, Intangibles and Other Transactions that Produce Changes in Equity (NBS) and its Explanatory Notes (NEBS).

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• Technical specifications for tax documents approved for IBS and CBS

Joint Technical Act RFB/SUFIS/CGIBS No. 10, dated 28 October 2026 – Official Gazette (DOU), Extra Edition of 29 October 2026 – Approves the technical documentation for electronic tax documents applicable to IBS and CBS, including NF-e, NFC-e, CT-e, CT-e OS, NFCom, BP-e, NF3e, NFAg, NFGas, and NF-e ABI. The regulation also approves updates to Technical Information Bulletin 2025.002 and to the IBS and CBS Tax Classification Code Table (cClassTrib). The specifications cover technical notes related to the Consumption Tax Reform, with updates aimed, among other points, at the Simples Nacional regime, linkage with payment transactions, and issuance by taxpayers exclusively subject to IBS and CBS. The documentation is available on the official electronic tax document portals.

✅ A Smooth Transition

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