Brazil

The Brazilian Federal Revenue Service (Receita Federal do Brasil – RFB), the Steering Committee of the Tax on Goods and Services (IBS) established under the Consumption Tax Reform (RTC), and the Federal Council of Accounting (CFC) convened on 19 August 2026 to harmonize implementation guidelines for the Plano Nacional de Conformidade Tributária (PNCT). The PNCT […]

The Brazilian Federal Revenue Service published Regulatory Resolution CGSN nº 191/2026 on 14 August 2026, establishing that the issuance of the National Electronic Invoice (Nota Fiscal de Serviços Eletrônica – NFS‑e Nacional) will become compulsory for all microenterprises (ME) and small businesses (EPP) opting into the Simples Nacional regime, effective 1 November 2026. This requirement replaces the

Effective 14 August 2026, the Brazilian Federal Revenue Service rescinded the option for microenterprises (ME) and small businesses (EPP) under the Simples Nacional to compute monthly profits using a cash‑based accounting method. Regulatory Resolution CGSN nº 140/2018, which previously permitted this alternative, is hereby revoked in favor of an accrual‑based approach that recognizes revenue at

On 14 August 2026, the Brazilian Federal Revenue Service unveiled the thirteenth module of its Consumption Tax Reform (Reforma Tributária do Consumo – RTC) e‑learning series, focusing exclusively on the taxation of immovable property (bens imóveis). The module elucidates how the forthcoming Contribution on Goods and Services (CBS) and Tax on Goods and Services (IBS)

CGSN issues amendments harmonizing Simplified National Regime with Consumption Tax Reform establishing unified revenue threshold and digital compliance protocols. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for