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: 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 […]
Tax Reform is enacted
Last week, on a historic day (December 20, 2023), after 40 years of discussion (and waiting), Constitutional Amendment No. 132, the Tax Reform, was enacted. It will bring profound changes to the current tax system, specifically regarding consumption taxation. The solution envisaged by the Reform consists, in short, of converting/unifying five existing taxes in our […]