Regulation of the Tax Reform advances: first acts of the CBS and IBS published.
Three fundamental regulatory acts were published today, April 30, 2026, marking a decisive step in the regulation of the new consumption tax in Brazil:
1. Decree No. 12,955/2026
Regulates the Tax on Goods and Services (CBS), detailing the rules of incidence, credits, calculation basis, specific regimes and ancillary obligations.
2. CGIBS Resolution No. 6/2026
Establishes the basic text of the IBS Regulation, including general rules, differentiated regimes, non-cumulativeness, imports, exports and ancillary obligations, in addition to consolidating rules common to the CBS.
3. Joint Ordinance MF/CGIBS No. 7/2026
Formalizes the recognition of the common provisions applicable to CBS and IBS, promoting alignment between regulations and reinforcing the logic of harmonization between taxes.
What does this mean in practice?
- Concrete start of the operational regulation of the Tax Reform.
- Greater technical detail to adapt operations for companies.
- Consolidation of common standards between CBS and IBS
- A clear indication that implementation will require a review of processes, systems, and contracts.
Key points from 2027 onwards:
- Elimination of PIS and COFINS
- Start of operations for the "Split Payment" system for CBS (optional)
Still pending:
- Disclosure of Rates
- Regulations and Rates of the Selective Tax
Next step for companies:
Now is the time to initiate (or accelerate) impact assessment and adaptation projects — especially in tax systems, electronic document parameterization, credit chains, and operational structures.
Article written by: João Rezende.