D-SUP 2026: Deadline for submitting the declaration
27/07/2026Tax Reform | News Release from August 1–7
07/08/2026HIGHLIGHTS
Tax Reform: timeline for issuing tax documents with IBS and CBS
We hereby inform you that the Federal Revenue Service and the Goods and Services Tax Management Committee published, on Friday, July 31, Joint Act RFB/CGIBS No. 4/2026, which establishes the timeline for the mandatory issuance of electronic tax documents containing information related to the IBS (Goods and Services Tax) and CBS (Contribution on Goods and Services), as part of the Tax Reform.
Implementation will take place gradually;
| Date | Documents and events |
|---|---|
| August 3, 2026 |
|
| October 1, 2026 |
|
| November 15, 2026 |
Attention: this filing date relates to data for the October 2026 reporting period.
|
| December 1, 2026 |
|
| January 1, 2027 |
|
It is important to note that for taxpayers who have opted for the Simples Nacional system, the requirement will take effect on January 1, 2027. This deadline will also apply, as a general rule, to transactions subject to single-phase taxation and to imports of tangible goods.
Specialized Support
The Tax Reform goes beyond tax issues and involves various operational and implementation challenges. In this context, the DPC team is prepared to support your company with specialized solutions. Count on our support: dpc@dpc.com.br.
How can DPC help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
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