The Federal Revenue creates a Pilot for the Consumption Tax Reform

On June 17, through RFB Instruction No. 549/2025, the Federal Revenue established the Pilot for the Consumption Tax Reform related to the Contribution on Goods and Services - Pilot RTC - CBS.

The project, which will start on July 1, aims to conduct tests, validate, and improve the technological solutions necessary for the implementation of CBS, as well as adopt measures to adjust taxpayers and economic sectors.

Who can participate in the RTC – CBS Pilot

As announced by the Federal Revenue, about 500 companies will participate in the initiative, selected based on technical, institutional, and economic representativeness criteria.

The ordinance establishes that legal entities that meet at least one of the following criteria can participate:

• have a prior relationship with the Special Secretariat of the Federal Revenue of Brazil, with a Cooperation Agreement signed as a result of participation in the Fiscal Cooperative Compliance Program - Confia or in Sped approvals;
• have been nominated:

- by the Management Committee of the Goods and Services Tax - IBS;
- by representative entities of the information technology sector, especially software providers;

- by representative entities of economic segments or business sizes, such as confederations, sector associations, and professional councils.

The Federal Revenue clarified that the RTC - CBS Pilot will be non-binding, free of charge, and exclusively collaborative, without generating any rights, advantages, tax obligations, or expectations of differentiated treatment for the participants.

Adaptation to CBS

In order to ensure transparency and allow other companies to access information and understand the necessary resources for adaptation to CBS, the tested solutions will be disclosed by the Federal Revenue.

See more: 7 challenges of Tax Reform for companies

Tax Support

Domingues e Pinho Contadores has been monitoring all stages of the Tax Reform to guide its clients on the necessary actions for adapting to the country's new fiscal system. Count on this support: dpc@dpc.com.br.