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Brazil Updates Digital Accounting Guide for ICMS and IPI Taxes, Effective January 2026

  • Brazilian Federal Revenue Office issued updated guide on EFD system version 3.1.9
  • Updates include creation of field 11 in record 1310
  • Inclusion of valid value 2 in field 02 of record C120
  • Disablement of rule in fields 12 of record C100 and field 05 of record C190
  • Inclusion of observation in record C100 regarding non-registration of certain tax documents
  • Inclusion of guidance in record 0150 concerning tax differential DIFAL of EC 87 2015
  • Guide effective from January 2026

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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