Brazilian Federal Revenue Service Normative Instruction No. 2,290/2025: What Changes in the Identification of the Ultimate Beneficial Owner and How This Affects Your Company
Instrução Normativa RFB nº 2.290/2025 Em 1º de janeiro de 2026, entrou em vigor a Instrução Normativa RFB nº 2.290, de 30 de outubro de 2025, que altera a IN RFB nº 2.119/2022 e, consequentemente, as regras de identificação do beneficiário final, assim entendida a pessoa natural que, em última instância, direta ou indiretamente, possui, […]
Tax Pills #02: The 5 Changes Every Producer Needs to Understand
Tax Pills: The 5 Changes Every Producer Needs to Understand Tax reform is a topic that tends to be daunting—and for good reason. There are hundreds of articles, new acronyms, overlapping deadlines. But when looking specifically at agribusiness, it's possible to summarize the most relevant transformations in five structural changes that every producer needs to understand.
Tax Pills #01: The Regulations Have Arrived — Now What?
Tax Pills: Agribusiness and Tax Reform Overview | Publication of Regulations Last week, two documents definitively changed the tax landscape for those who produce in the agricultural sector. The IBS Regulation — published through CGIBS Resolution No. 6 of 2026 — and the CBS Regulation — established by Decree No. 12,955 […]
Tax Reform: Challenges of the IBS and CBS for Bars and Restaurants
An analysis of the main compliance challenges and recommendations for the sector. Decree No. 12,955, of April 29, 2026, which regulates the Social Contribution on Goods and Services (“CBS”), and Resolution CGIBS No. 6, of April 30, 2026, which regulates the Tax on Goods and Services (“IBS”), were published, and […]
Tax Reform Regulation Advances: First Acts of CBS and IBS Published
Regulation of Tax Reform Advances: First Acts of CBS and IBS Published Three fundamental normative 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 Contribution on Goods and Services (CBS), detailing rules […]
Taxation of the Recycling Chain: The Consolidation of the PIS/COFINS Regime by Law No. 15,394/2026, after the enactment of Bill No. 1,800/2021
Nova lei reestrutura a tributação da cadeia de reciclagem Como antecipamos em análise publicada em 06 de abril de 2026, o PL nº 1.800/2021 reconfigurava os arts. 47 e 48 da Lei nº 11.196/2005 para restabelecer a neutralidade tributária na cadeia de reciclagem. O que muda com a Lei nº 15.394/2026 Foi publicada, em […]
Taxation of the Recycling Chain: Current Regime, Bill No. 1,800/2021 and Impacts of Tax Reform
Current Regime and Impacts of Tax Reform Tax regime for the recycling chain before the Supreme Federal Court Articles 47¹ and 48² of Law No. 11,196/2005 structured a neutrality regime for the recycling chain. Article 47 prohibited the crediting of PIS/Pasep and COFINS on the acquisition of waste, while Article 48 suspended […]
Exclusion of the Presumed IPI Credit from the PIS/COFINS base
In another important trial on tax issues that took place in December 2023, the Plenary of the Federal Supreme Court (“STF”), when analyzing General Repercussion Theme No. 504, understood that the Presumed IPI Credit, arising from the acquisition of inputs for the manufacture of products destined for export, must be excluded from the base […]
STF allows termination of small value tax foreclosure
Last Wednesday, the Plenary of the Federal Supreme Court (“STF”), when judging the General Repercussion Theme No. 1,184, decided that Tax Executions of low value can be extinguished, if so desired by the Federated Entity (Union, States or Municipalities) that understands the lack of interest in acting or continuing with such small Executions […]
STJ excludes ICMS-ST from the PIS and COFINS calculation bases
In November, the Supreme Federal Court (STF) heard ADIs 7,066, 7,070, and 7,078, which discussed the correct timing for states to collect ICMS-Difal. The issue was well-known among taxpayers, many of whom appealed to the courts to avoid collection of the tax […]