Tax Reform 2026: what changes for businesses?

The Tax Reform begins a transition phase for companies in 2026, featuring the gradual introduction of the new IBS and CBS taxes on fiscal documents. This shift demands a review of processes, systems, and tax planning to prevent inconsistencies during the transition.

Note: The following text was generated with the assistance of artificial intelligence for demonstration purposes only, replacing the traditional Lorem Ipsum to provide a visualization closer to a real-world scenario.

Starting in 2026, Brazilian companies begin navigating a new phase of the Tax Reform, marked by the onset of the transition toward the model that will replace taxes such as PIS, Cofins, ICMS, and ISS.

Among the primary changes is the introduction of the CBS (federal jurisdiction) and the IBS (state and municipal jurisdiction). In this initial stage, the tax collection will serve as a trial period, but it will already require companies’ attention regarding invoice issuance, adaptation of internal systems, and revision of accounting routines.

For the business sector, this transition period represents an opportunity to anticipate adjustments and mitigate risks. Analyzing contracts, tax regimes, pricing structures, and ancillary obligations will be essential to ensure compliance and legal security.

Specialized legal and accounting guidance can support businesses in understanding the impacts of the new legislation and making strategic decisions throughout the implementation of the new tax system.