- Brazil has delayed some CBS registration and invoicing duties for individuals and certain rural producers until January 1, 2027.
- The delay is limited and does not postpone the broader VAT reform, including obligations for companies, legal entities, foreign businesses, or non-resident digital service providers.
- CBS and IBS remain on track, with 2026 serving as a transition year using temporary rates of 0.9% and 0.1%.
- Businesses should keep updating ERP, invoicing, and tax systems for new e-invoice and XML requirements expected around August 2026.
- Further official guidance is still expected, so companies should continue monitoring Brazil’s tax authorities.
Source: fiscal-requirements.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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