Brazil Introduces New PIS/COFINS Invoicing Rules Under Complementary Law 224/2025 Starting April 2026

• Brazil’s Complementary Law No. 224/2025 reduces federal tax benefits and changes PIS/COFINS treatment from April 1, 2026.
• Transactions previously taxed at zero rate now incur a reduced tax (10% of the standard rate), requiring small but mandatory PIS and COFINS charges on electronic invoices.
• Businesses must use CST code 06, apply the adjusted tax rates, and reference the new law in invoice tax information.
• Companies can still claim tax credits for these transactions.
• The update introduces practical challenges, requiring system adjustments and ongoing monitoring of tax authority guidance.

Source: fiscal-requirements.com

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Briefing document & Podcasts: E-Invoicing & E-Reporting in Brazil – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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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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