- Brazil will make the national NFS-e for digital platforms mandatory from December 1, 2026, with the technical layout to be published on September 1, 2026.
- Digital platforms, including non-resident ones, may face joint tax liability under the new IBS/CBS framework, especially for imports and domestic supplies with reporting/documentation failures.
- If a Brazilian seller does not issue an e-invoice, the platform may step in within 30 days to issue it and pay the tax.
- Non-resident suppliers and foreign platforms are included in the IBS/CBS registration system, but key operational rules are still pending.
- During the transition, authorities will emphasize voluntary correction and communication, while keeping the 60-day regularisation period in place.
Source: fonoa.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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