Executive Summary Brazil’s tax agenda this week is dominated by the advancing consumption tax reform, with over one million taxpayers opting into the regular IBS and CBS regime ahead of the October 30 deadline. The Federal Revenue also intensified enforcement through Operation Zero Km in the vehicle sector and Operation Pharmaceuticals II, while expanding cooperative
As of 29 October 2026, the Brazilian Federal Revenue (Receita Federal) announced that more than one million taxpayers have already opted for the regular regime of the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS), the two pillars of the ongoing consumption tax reform. The option period closes on
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On 29 October 2026, the Brazilian Federal Revenue (Receita Federal) and the IBS/CBS Management Committee (CGIBS) discussed a proposal to extend the deadline for cooperatives to opt into the specific regime of the CBS and IBS until 30 November 2026. The current deadline is 30 October 2026. The extension aims to give cooperatives more time
On 27 October 2026, the Brazilian Federal Revenue (Receita Federal) showcased its Confia Program (Cooperative Tax Compliance Program) during a regional seminar on cooperative compliance organized by the Inter-American Development Bank (IDB) in Guatemala. The Confia Program, launched in 2021, enables taxpayers to engage in a collaborative relationship with the tax administration, exchanging enhanced transparency
On 26 October 2026, the Brazilian Federal Revenue (Receita Federal) organized and led a high-level debate at the OECD in Paris on privacy-enhancing technologies (PETs) and artificial intelligence applied to tax administration. The event brought together tax administrations, international organizations, and technology institutes to discuss how PETs (such as secure multi-party computation, homomorphic encryption, and
On 23 October 2026, the Brazilian Federal Revenue Service (RFB) announced that Decree No. 13.140/2026 and CGSN Resolution No. 195/2026 have been published to simplify tax obligations under the ongoing Tax Reform for nanoentrepreneurs and Individual Microentrepreneurs (MEIs). The measures aim to reduce bureaucratic burdens, waive certain fiscal requirements, and facilitate compliance with the new
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On 22 October 2026, the RFB opened consultation for the residual refund lot of the 2026 Personal Income Tax (IRPF) return. The residual lot totals R$ 531.6 million and covers 184,442 taxpayers who had pending restitutions due to inconsistencies or late processing. The credit will be deposited on 30 October 2026. Taxpayers can verify their
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On 21 October 2026, the RFB announced a press conference to present the federal tax collection results for September 2026. The event is scheduled for 22 October at 11:00 AM and will be broadcast live on the RFB’s official YouTube channel. The briefing will cover total revenue performance, highlights by tax type, and the impact
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On 20 October 2026, the RFB reported record-breaking IRPF refund volumes for the 2026 fiscal year, attributing the achievement to improved processing automation and the legal framework established by Complementary Law (LC) No. 225/2026. This law guarantees the taxpayer’s right to receive orientation from the tax administration before any audit action begins, reinforcing due process
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On 20 October 2026, the RFB inaugurated a new technological platform for large-scale judgment of repetitive tax disputes. The system allows administrative tax courts (CARF and lower instances) to adjudicate more than 15,000 similar cases in a single session, dramatically increasing throughput and ensuring uniform application of the law. The initiative addresses the backlog of
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