Pular para o conteúdo
Tax legislation library

Tax reform legislation on consumption: what is in force and where the source is

The consumption reform rules, from 2023 to 2026, and what each one changes for those who run SAP.

See the entriesTalk to DFSpro
Versão em português
Index

Start reading the legislation based on your role

Tax, compliance, IT or management: each role asks something different of the legislation.

01Tax and accounting

Which rule supports the position the client applies, and in which article?

Go to the section

02Day-to-day compliance and invoicing

What do the tax document and the ancillary obligation require, and from when?

Go to the section

03IT and SAP consulting

Which rule do I use to configure and test SAP?

Go to the section

04Management and project

What applies in 2026, what changes in 2027 and what comes up to 2033?

Go to the section
Direct links
Direct links:Rates and IBS by destinationCredit and assessmentSplit paymentTax documentIssue datesPenalties and rulings2026 inventoryCompliance programRates and regimesCalendar
Before and after

What the reform swaps: from five taxes to CBS, IBS and Selective Tax

Five consumption taxes give way to two value-added taxes and one selective tax. The legal basis column shows where each change is written.

TodayAfter the reformWhenLegal basis
PIS/Pasep and CofinsCBS, the federal tax on goods and servicesPIS and Cofins end from 2027. In 2026, the CBS is charged at 0.9% as a trial.EC 132, ADCT arts. 125 e 126; LC 214, art. 346
IPIZero rate, except for products with encouraged production in the Manaus Free ZoneFrom 2027EC 132, ADCT art. 126, III
ICMS (States)IBS, a tax of the States, the Federal District and the Municipalities, administered by the Management CommitteeICMS rate falls from 2029 to 2032 (9/10, 8/10, 7/10 and 6/10). Ended from 2033.EC 132, ADCT arts. 128 e 129; LC 214, art. 501
ISS (Municipalities)IBS, with the same transition as ICMS10% reduction per year from 2029 to 2032. Ended from 2033.EC 132, ADCT arts. 128 e 129; LC 214, art. 508
No equivalentSelective Tax on goods and services harmful to health or the environmentFrom 2027EC 132, ADCT art. 126, I; LC 214, arts. 409 a 438
Base de cálculo com tributos por dentroCalculation base with taxes includedICMS, ISS, PIS, Cofins and IPI are not part of the IBS and CBS baseTransitional ADCT rule
Timeline

From 2026 to 2033: what changes each year

Each year below gives the rule for the year and the article that supports it. After 2033, arts. 366 and 369 of LC 214 cover the reference rates for 2034 and 2035.

  1. 2026

    Trial year

    CBS at 0.9% and IBS at 0.1%, amounts offset against PIS and Cofins. Whoever meets the ancillary obligations is exempt from paying, and the rates do not apply to the Simples Nacional. LC 214, arts. 343, 346 and 348.

  2. 2027

    CBS and Selective Tax

    PIS and Cofins go out, the CBS and the Selective Tax come in and IPI goes to zero. For IBS, 0.05% for the State and 0.05% for the Municipality. The CBS is 0.1 percentage point lower, except for fuels under the specific regime. LC 214, arts. 344 and 347.

  3. 2028

    Same design as 2027

    IBS at 0.05% plus 0.05% and CBS reduced by 0.1 point, until 31/12/2028. The 0.1 point reduction applies only in these two years and does not reach fuels under the specific regime. LC 214, arts. 344 and 347.

  4. 2029

    IBS starts to grow

    ICMS and ISS at 9/10 of the 2028 rates. IBS gets a reference rate set by the Senate, calculated considering the 10% reduction of ICMS and ISS. ADCT art. 128; LC 214, art. 361, as worded by LC 227/2026.

  5. 2030

    Second step

    ICMS and ISS at 8/10. IBS reference rate calculated considering the 20% reduction. ADCT art. 128; LC 214, art. 362, as worded by LC 227/2026.

  6. 2031

    Third step

    ICMS and ISS at 7/10. IBS reference rate calculated considering the 30% reduction. ADCT art. 128; LC 214, art. 363, as worded by LC 227/2026.

  7. 2032

    Last year of ICMS and ISS

    ICMS and ISS at 6/10. IBS reference rate calculated considering the 40% reduction. ICMS credit balances at the end of the year follow the ADCT rule, art. 134. LC 214, art. 364, as worded by LC 227/2026.

  8. 2033

    Full IBS

    ICMS and ISS ended. The split of IBS among the levels of government follows retention and sharing rules until 2077. ADCT arts. 129 and 131; LC 214, art. 365.

Structure of the law

Where each subject is in LC 214

The law has 544 articles. The table shows which part each subject is in, to go straight to the text.

Part of the lawArticlesWhat it covers
Book I, Title I: general rules of IBS and CBS1 to 83Scope, taxable event, place of the operation, calculation base, rates, settlement of the debt, credit, tax document, imports and exports.
Book I, Title II: special customs regimes, baggage and shipments84 to 111Treatment of IBS and CBS in special customs regimes and international shipments.
Book I, Title III: cashback and National Basic Basket112 to 125Refund to low-income families and zero rate for basket foods.
Book I, Title IV: differentiated regimes126 to 17130% and 60% reductions, zero rate, public transport, rural producer, waste and used movable goods.
Book I, Title V: specific regimes172 to 307Fuels, financial services, health plans, prize draws, real estate, cooperatives, bars and hospitality, SAF.
Book I, Title VI: differentiated CBS regimes308 to 316CBS rules of its own, which do not apply to IBS.
Book I, Title VII: administration of IBS and CBS317 to 341-HRegulation, harmonization, inspection, assessment by the tax authority, electronic domicile, presumptions and violations.
Book I, Title VIII: transition342 to 408Rates from 2026 to 2033, reference rates, government purchases, PIS and Cofins credit balance and capital goods.
Book II: Selective Tax409 to 438Scope, calculation base, taxpayers, specific rates updated by the IPCA inflation index and regulation by act of the Executive.
Book III, Title I: Manaus Free Zone and free trade areas439 to 471-FBenefits, encouraged industry, presumed IBS credit on imports, refund to foreign tourists, compliance program and penalties for the split payment provider.
Book III, Titles II to IV: government purchases, transitional and final provisions472 to 544Allocation of the tax to the contracting entity, changes to other laws and the effective date of the law (art. 544).
Rates and regimes

How much is paid: general rule, reductions and specific regimes

Six treatments cover almost everything SAP needs to tell apart by item: general rule, reductions, zero rate and specific regimes.

  1. 1

    General rule

    The Union sets the CBS rate, each State and each Municipality sets the IBS rate, and the Federal District sets both the state and municipal IBS rates. The IBS of an operation adds the State rate and the destination Municipality rate. LC 214, arts. 14 and 15.

  2. 2

    30% reduction

    Services of intellectual professionals regulated by a professional council, such as administrators, lawyers, architects, accountants, economists and engineers. LC 214, art. 127.

  3. 3

    60% reduction

    Education, health, medical devices, medicines, food for human consumption, hygiene and cleaning for low-income families, farm products and inputs, cultural productions. LC 214, art. 128.

  4. 4

    Zero rate

    National Basic Food Basket (Annex I), medical and accessibility devices, listed medicines, menstrual health products, vegetables, fruit and eggs. LC 214, art. 125 and Title IV, Chapter IV.

  5. 5

    Specific regimes

    Fuels, financial services, health plans, prize draws, real estate, cooperatives, bars and hospitality and SAF have their own calculation base. LC 214, arts. 172 to 307.

  6. 6

    Fuels and single-stage

    The CBS on fuels is charged per unit of measure. MF Ordinance 3.074/2026 published, for example, BRL 0.7925 per liter of gasoline and BRL 0.3515 per liter of diesel. LC 214, arts. 172 to 180.

For the Simples Nacional, issuing the document with the new fields starts on 01/01/2027 (Joint Act 4/2026, art. 1, § 1). The nano-entrepreneur is not a taxpayer (LC 214, art. 26, IV), and Joint Act 6/2026 exempts them from the CNPJ and from tax documents.

Calendar

Regulation calendar: 2026 and 2027

Dates that already appear in an official rule, in order. When the rule refers to a future act, the line says which.

DateWhat happensLegal basis
30/04/2026CGIBS Resolution 6 and Joint Ordinance MF/CGIBS 7 published. Decree 12.955 is dated 29/04/2026.Decree 12.955; CGIBS Resolution 6; Joint Ordinance 7
03/08/2026First wave of documents with the IBS and CBS fields: NF-e, NFC-e and transport documents.Joint Act 4/2026, art. 1
01/10/2026NFS-e for the services on the LC 116 list not included in the 01/12 cases, NFCom, DIR and DeRE table events.Joint Act 4/2026, art. 1
09/10/2026Decree 13.133 delegates to the Finance Minister the publication of the CBS rates for fuels, and MF Ordinance 3.074 publishes them. The ordinance takes effect on the 91st day counted from publication.Decree 13.133; MF Ordinance 3.074, art. 3
31/10/2026Deadline for the Senate to set the CBS reference rate for 2027. The TCU (Federal Court of Accounts) sends its calculations by September 15.LC 214, art. 349, § 1
15/11/2026First monthly DeRE filing.Joint Act 4/2026, art. 1, § 5
01/12/2026NFS-e for digital platforms, subitems 1.03, 1.05, 1.09 and 16.01, rentals, condominiums, intangible goods and other services not listed, NFGas, NFAg, NF-e ABI and semi-urban and air BP-e.Joint Act 4/2026, art. 1
22/12/2026If the Senate has not yet set the rate, the TCU calculations apply until it is set.LC 214, art. 349, § 2
31/12/2026Inventory count for the presumed CBS credit. Amendment deadline required of those who do not meet the ancillary obligations in the compliance program.Decree 12.955, art. 608; Joint Act 5/2026
01/01/2027PIS and Cofins ended, CBS and Selective Tax charged, IPI zeroed, CBS cashback, Simples Nacional and Duimp documents.EC 132, ADCT art. 126; Joint Act 4/2026
31/12/2028End of the phase of IBS at 0.05% plus 0.05% and of the effects of Joint Act 6/2026.LC 214, art. 344; Joint Act 6/2026, art. 3
Refund, credit and Free Zone

Cashback, credits and Free Zone: what each one requires from the system

Refund to families, credit, inventory and Free Zone need their own rule in the system.

  1. 1

    Cashback

    Refund to families in the CadÚnico social registry with per capita income of up to half a minimum wage. Percentages: 100% of the CBS and 20% of the IBS on the cooking gas cylinder of up to 13 kg, energy, water, sewage, piped gas and telecommunications, and 20% in other cases. LC 214, arts. 113 and 118.

  2. 2

    When cashback starts

    The calculation uses consumption from January 2027 for the CBS and from January 2029 for the IBS. The RFB manages the CBS refund and the Management Committee manages the IBS one. LC 214, arts. 114, 115 and 123.

  3. 3

    Credit

    Credit requires a valid electronic tax document and settlement of the supplier's debt. IBS and CBS are claimed separately, with no offsetting between them. LC 214, art. 47.

  4. 4

    PIS and Cofins balance

    Credits not used by the time the contributions end stay valid, are recorded in their reporting and offset the CBS or are refunded. The inventory count is on 31/12/2026. LC 214, art. 378; Decree 12.955, arts. 602 and 608.

  5. 5

    Assets in use

    Used machines, vehicles and equipment, bought by 31/12/2032 and kept for more than 12 months in the seller's fixed assets, have their own rates on sale. LC 214, art. 406.

  6. 6

    Manaus Free Zone

    The benefits apply until the date in ADCT, art. 92-A. Excluded are weapons, tobacco, alcoholic drinks, passenger cars, oil and fuels (except outputs from the Free Zone refinery) and perfumery (except headings 3303 to 3307 for domestic consumption or with regional raw material). Presumed IBS credit of 50% of the rate on imports for in-person resale. LC 214, arts. 439, 441 and 444.

Tax documents

CST, cClassTrib and the document dates: what the layout asks for

In group UB of each item of the NF-e and the NFS-e, the taxpayer enters the CST-IBS/CBS and the cClassTrib. Each pair points to a provision of LC 214 and the regulations.

  1. 1

    cClassTrib

    Tax classification of the item. The first three digits are the same as the CST. It carries the IBS and CBS rate reduction, the indicators of group requirements and the validity of the code.

  2. 2

    CST-IBS/CBS

    Tax situation code. It shows which groups of the document to fill: standard, single-stage, reduction, deferral, credit transfer, presumed IBS credit in the Free Zone and period adjustment.

  3. 3

    cCredPres

    Code for the legal cases of presumed credit. It says whether the credit is claimed on the invoice itself or by event.

  4. 4

    Standard rates

    In 2026 the document carries IBS of 0.1% in the state field, zero in the municipal one and CBS of 0.9%. In 2027 and 2028, the IBS is 0.05% in each field.

  5. 5

    Tax Calculator

    The official calculation engine for CBS, IBS and Selective Tax, with calculation record and legal basis. It exists online and as an offline open-source version to embed in the ERP.

Start of the obligation by document (Joint Act 4/2026)

DateDocumentsNote
03/08/2026NF-e (model 55), NFC-e (65), CT-e (57), CT-e OS (67), MDF-e (58), GTV-e (64), NF3e (66), DC-e (99), NFS-e Via and BP-e, except semi-urban and airApplies to taxable events from the date.
01/10/2026NFS-e for the services on the LC 116 list that are not among those of 01/12, NFCom (62), DIR and taxpayer table events of the DeRE
15/11/2026Monthly periodic events of the DeREFirst filing for the period of October 2026, by the 15th of the following month.
01/12/2026NFS-e for digital platforms, subitems 1.03, 1.05, 1.09 and 16.01 of LC 116, rentals, condominiums, intangible goods and other services not listed, semi-urban and air BP-e, NFGas, NFAg and NF-e ABINF-e from those who are not ICMS taxpayers also starts on 01/12/2026.
01/01/2027Duimp, other DeRE events, all Simples Nacional documents and the NF-e with single-stage taxationFor imports of physical goods, the Duimp date applies.

Technical notes and bulletins of the National NF-e Portal

DocumentPublicationSubject
NT 2025.002 v. 1.5201/10/2026New fields and validation rules of the NF-e and NFC-e for IBS, CBS and Selective Tax
NT 2026.010 v. 1.0001/10/2026DANFE model for the consumption tax reform
NT 2026.006 v. 1.0025/08/2026Link between the NF-e and the financial transaction subject to split payment
NT 2026.007 v. 1.1001/10/2026Validation rules with the RFB Centralized Taxpayer List and the Centralized Taxpayer Register
NT 2026.004 v. 1.0108/06/2026NF-e and NFC-e schema for the alphanumeric CNPJ
IT 2025.002 v. 1.7001/10/2026Tables of tax classification, CST and presumed credit for IBS and CBS
Entries by topic

36 rules in four groups

Filter by topic or search by term, such as split, inventory or CNPJ.

Constitutional foundations and laws15 entries

The amendment, the complementary laws and the LC 214 topics, such as cashback, Selective Tax and Free Zone.

  1. Constitutional AmendmentEC 1322023

    Constitutional Amendment 132/2023: the tax reform amendment

    What it regulates
    Creates the IBS (art. 156-A) and the IBS Management Committee (art. 156-B), the CBS (art. 195, V) and the Selective Tax (art. 153, VIII). In the ADCT, it sets the transition from 2026 to 2033.
    Status
    In force. Arts. 3 and 11 take effect in 2027 and arts. 4 and 5 in 2033 (art. 23).
    Attention for those who run SAP
    It is the parent rule: the system must handle old and new taxes side by side throughout the transition.
    Official text PlanaltoYear-by-year calendar
  2. Complementary LawLC 2142025

    Complementary Law 214/2025: the law of IBS, CBS and Selective Tax

    What it regulates
    Creates IBS, CBS and Selective Tax and sets up the IBS Management Committee. It has 544 articles in three books: IBS and CBS, Selective Tax and other provisions.
    Status
    In force, with staggered effects (art. 544). Amended by LC 227/2026 and LC 235/2026.
    Attention for those who run SAP
    The system design comes from the topics of the law: scope, rate, credit, imports, split payment and transition.
    Official text PlanaltoTax reform page
  3. LC 214/2025, articles3 a 262025

    LC 214/2025: scope, taxable event, place of the operation, calculation base and liable parties (arts. 3 to 13 and 21 to 26)

    What it regulates
    Defines the scope over paid operations, the taxable event at supply, where the operation takes place, the calculation base and who is a taxpayer.
    Status
    In force. LC 227/2026 reworded several provisions, among them arts. 3, 4, 5, 6, 10, 11, 12, 22 and 26.
    Attention for those who run SAP
    The system must separate items by tax treatment and determine the place of the operation by the rule in art. 11.
    Official text Planalto
  4. LC 214/2025, articles14 a 202025

    LC 214/2025: rates, reference rate and revenue compensation (arts. 14 to 20)

    What it regulates
    The IBS rate is the sum of the state rate and the destination municipal rate. Returns and cancellations use the rate of the original operation. Reference rates are set by Senate resolution.
    Status
    In force. LC 227/2026 changed the sole paragraph of art. 16, among others.
    Attention for those who run SAP
    It requires a rate table by destination State and Municipality and by validity period, and a return rule that reuses the original rate.
    Official text Planalto
  5. LC 214/2025, articles125 a 1712025

    LC 214/2025: differentiated regimes, basic basket and zero rate (arts. 125 to 171)

    What it regulates
    National Basic Basket with zero rate by NCM, reductions for professional services, education, health and others, and zero rate for medical devices and medicines.
    Status
    In force. Arts. 168 to 171 take effect from 01/01/2027 (art. 544, III).
    Attention for those who run SAP
    Many benefits depend on the product (NCM) and on who buys. Zero rate and exemption have a different effect on credit.
    Official text Planalto
  6. LC 214/2025, articles41 a 572025

    LC 214/2025: assessment, non-cumulativity and credit (arts. 41 to 57)

    What it regulates
    Monthly assessment and credit. Credit requires a valid electronic tax document and, as a rule, settlement of the supplier's debt. IBS and CBS are assessed separately. Art. 46 provides for assisted assessment.
    Status
    In force, with the wording of LC 227/2026 in arts. 47 and 57, among others.
    Attention for those who run SAP
    The system must record the IBS and CBS shown by item on inbound invoices and compare its own assessment with the assisted one.
    Official text PlanaltoTax assessment in SAP
  7. LC 214/2025, articles63 a 832025

    LC 214/2025: imports and exports (arts. 63 to 83)

    What it regulates
    IBS and CBS on imports of goods and services, the calculation base in art. 69 and the immune export, with the right to credit on purchases.
    Status
    In force. LC 227/2026 changed several articles and LC 235/2026 changed § 11 of art. 82 (raw farm product for an exporting producer).
    Attention for those who run SAP
    The import base brings together several components besides the customs value. The reconciliation must be done component by component.
    Official text PlanaltoForeign trade in SAP
  8. LC 214/2025, structureStructure2025

    LC 214/2025: specific regimes, Selective Tax, Manaus Free Zone and administration

    What it regulates
    Specific regimes (fuels, financial services, health plans, real estate, cooperatives, bars and hospitality), Selective Tax (arts. 409 to 438), Manaus Free Zone (arts. 439 to 470) and administration (arts. 317 to 341-H).
    Status
    In force, with effects under art. 544. LC 227/2026 changed provisions in several of these titles.
    Attention for those who run SAP
    The specific regimes have their own base and some use their own document (DeRE, NFGas, NF-e ABI).
    Official text Planalto
  9. Complementary LawLC 2272026

    Complementary Law 227/2026: IBS Management Committee and adjustments to LC 214

    What it regulates
    Creates the IBS Management Committee, the IBS administrative process and the distribution of revenue, sets general rules for ITCMD (the state inheritance and gift tax) and amends LC 214.
    Status
    In force since publication (art. 182). Art. 169 and item c of item II of art. 76 take effect on 01/01/2027, and §§ 4 and 5 of art. 52 from the election of the CGIBS President.
    Attention for those who run SAP
    What matters for SAP are the insertions into LC 214: penalty by assessment period, rulings, split payment and consolidated document.
    Official text PlanaltoTax reform page
  10. LC 227/2026, articles1 a 1022026

    LC 227/2026: IBS Management Committee, powers and tax administrative process (arts. 1 to 102)

    What it regulates
    The Management Committee exercises, on behalf of the States, the Federal District (DF) and the Municipalities, the single regulation, collection, distribution and disputes of the IBS. It defines the administrative process.
    Status
    In force since publication. §§ 4 and 5 of art. 52 take effect from the election of the CGIBS President (art. 182, II).
    Attention for those who run SAP
    The rule creates no system function. It matters for evidence: document trail, assessment and reconciliation by period to support a defense.
    Official text Planalto
  11. LC 214/2025, as worded by LC 227/2026323-A a 471-C2026

    LC 227/2026: rulings, violations, penalties, UPF and PNCT inserted into LC 214 (arts. 323-A to 323-M, 341-A to 341-H and 471-A to 471-C)

    What it regulates
    Written rulings on IBS and CBS, violations and penalties (from 75% to 150% of the tax; ancillary penalties in UPF), reductions for payment and the compliance program.
    Status
    In force. The UPF costs BRL 200.00 (art. 341-C of LC 214), and the CGIBS and the RFB update it by joint act.
    Attention for those who run SAP
    The ancillary penalty counts by assessment period. The system must show, by period, what was delivered, on time and in compliance.
    Official text PlanaltoLadder of penalties on the reform page
  12. Complementary LawLC 2352026

    Complementary Law 235/2026: revenue waivers and two articles of LC 214

    What it regulates
    Deals with revenue waivers in response to the energy shock. For IBS and CBS, art. 6 matters: in § 11 of art. 82 of LC 214 (suspension on the sale of raw farm product to a producer that exports), it lowers the buyer's minimum share of export revenue from 50% to 30%, and adds § 12 to art. 174 (fuels).
    Status
    Published in the DOU on 28/08/2026.
    Attention for those who run SAP
    The export percentage is a condition on the producer buying, in the regular regime (art. 82, § 11). For the seller, it is worth recording what supported the suspension applied to the customer. Paragraph 12 of art. 174 is a calculation rule for an authority, not for the taxpayer.
    Official text Planalto
  13. LC 214/2025, articles112 a 1252025

    LC 214/2025: personalized refund (cashback) and National Basic Food Basket (arts. 112 to 125)

    What it regulates
    Refunds CBS and IBS to low-income families in the CadÚnico social registry, with per capita income of up to half a minimum wage. The percentage is 100% of the CBS and 20% of the IBS on the cooking gas cylinder of up to 13 kg, on energy, water, sewage, piped gas and telecommunications, and 20% in other cases. Art. 125 zeroes the rates on the foods in Annex I.
    Status
    In force. The calculation uses consumption from January 2027 for the CBS and from January 2029 for the IBS (art. 123). The RFB manages the CBS refund and the Management Committee manages the IBS one.
    Attention for those who run SAP
    The calculation starts from the tax shown on the tax documents. Item master data by NCM and the basket's zero rate must be correct on the document.
    Official text Planalto
  14. LC 214/2025, Book II409 a 4382025

    LC 214/2025: Selective Tax (arts. 409 to 438)

    What it regulates
    Covers the production, extraction, sale and import of goods and services that the law considers harmful to health or the environment: vehicles, vessels and aircraft, tobacco products, alcoholic and sugary drinks, mineral goods, prize draws and fantasy sport (art. 409). It does not apply to electricity and telecommunications (art. 413).
    Status
    ADCT, art. 126, I, sets charging the Selective Tax from 2027. The specific rates are updated by the IPCA once a year (art. 436). The regulation comes out by act of the head of the Executive (art. 438).
    Attention for those who run SAP
    An item subject to the Selective Tax needs classification by NCM and its own calculation base, separate from that of IBS and CBS.
    Official text Planalto
  15. LC 214/2025, articles439 a 4452025

    LC 214/2025: Manaus Free Zone and free trade areas (arts. 439 to 445)

    What it regulates
    The benefits apply until the date in ADCT, art. 92-A (art. 439). Excluded are weapons, tobacco, alcoholic drinks, passenger cars, oil and fuels (except outputs from the Free Zone refinery) and perfumery (except headings 3303 to 3307 for domestic consumption or with regional raw material) (art. 441). Art. 444 gives a presumed IBS credit of 50% of the rate on imports for in-person resale, and art. 445 zeroes the rates on a domestically made good destined for a taxpayer authorized in the Free Zone.
    Status
    In force, with effects from 01/01/2027 for arts. 444 and 462, among others (art. 544, III).
    Attention for those who run SAP
    Taxpayer authorization, the origin of the good and the presumed IBS credit group on the tax document need their own master data and rule.
    Official text Planalto

Back to the start of the entriesBack to the top of the page

Regulation of IBS and CBS9 entries

CBS decrees, CGIBS resolutions, joint ordinances and Federal Revenue Service manuals that give the operating rule.

  1. MF Ordinance3.0742026

    MF Ordinance No. 3.074, of 09/10/2026

    What it regulates
    Publishes the specific CBS rates for fuels: gasoline BRL 0.7925 per liter, anhydrous and hydrated ethanol BRL 0.1922 per liter, diesel BRL 0.3515 per liter, biodiesel BRL 0.1480 per liter, except that made with raw material bought from family farming, LPG (GLP) BRL 0.1677 per kg, except household use filled in containers of up to thirteen kilograms, aviation kerosene BRL 0.0712 per liter and fuel oil BRL 0.3403 per kg.
    Status
    In force on publication (DOU of 09/10/2026, extra edition), with effects from the ninety-first day counted from publication (art. 3).
    Attention for those who run SAP
    The rate is per unit of measure, and the volume of liquids is converted at twenty degrees Celsius. Product, unit and conversion become tax data.
    Official text Imprensa Nacional
  2. Decree12.9552026

    Decree 12.955/2026: the CBS Regulation

    What it regulates
    CBS Regulation, with 620 articles. Book I has the rules common to the CBS and the IBS. Book II has the rules specific to the CBS, including the transition and the presumed inventory credit.
    Status
    In force since publication, except the tax document in art. 112 (fourth following month) and provisions with effects on 01/01/2027 (art. 619). Amended by Decrees 13.075 and 13.133.
    Attention for those who run SAP
    It is the operating text for designing the CBS: test each topic against the article of the decree and, where it refers to the law, against LC 214.
    Official text PlanaltoTax reform page
  3. Decree13.0752026

    Decree 13.075/2026: adjustments to the CBS Regulation

    What it regulates
    Amends arts. 105, 115 and 619 of the CBS Regulation: the CNPJ and tax document of the individuals named, among them the individual rural producer, start to apply on 01/01/2027.
    Status
    In force on the date of publication (DOU of 22/07/2026).
    Attention for those who run SAP
    For individual suppliers and rural producers, registration and tax document come to depend on the date of 01/01/2027.
    Official text Planalto
  4. Decree13.1332026

    Decree 13.133/2026: CBS rates for fuels

    What it regulates
    Delegates to the Finance Minister the publication of the CBS rates for fuels that apply from 2027 and of the annual adjustments. Amends arts. 471 and 476 of the CBS Regulation and repeals art. 477.
    Status
    In force on the date of publication (DOU of 09/10/2026, extra edition). The Minister published the rates in MF Ordinance 3.074/2026.
    Attention for those who run SAP
    Rate by product and unit of measure, which the Minister can update by act, without needing a law.
    Official text Planalto
  5. CGIBS Resolution62026

    CGIBS Resolution 6/2026: the IBS Regulation

    What it regulates
    IBS Regulation. Book I repeats the common rules of the CBS regulation. Book II has the rules specific to the IBS.
    Status
    In force. CGIBS Resolution 13/2026 rewrote art. 617 (effective date).
    Attention for those who run SAP
    For the IBS, the test reference is this resolution, and not only LC 214. The common rules can be designed once and checked against both regulations.
    Official text CGIBS
  6. CGIBS Resolution132026

    CGIBS Resolution 13/2026: new effective dates of the IBS Regulation

    What it regulates
    Rewrites art. 617 of the IBS Regulation (effective date): effects on 01/01/2027 and 01/01/2029 for the provisions listed and, on 01/01/2027, for the registration and tax document of the individuals named.
    Status
    In force on the date of publication (art. 2).
    Attention for those who run SAP
    It serves as the calendar of when the IBS regulation takes effect.
    Official text CGIBS
  7. Joint Ordinance MF/CGIBS72026

    Joint Ordinance MF/CGIBS 7/2026: provisions common to CBS and IBS

    What it regulates
    Recognizes as provisions common to the IBS and the CBS Book I of Decree 12.955 and of CGIBS Resolution 6. The recognition does not reach later changes to the two acts.
    Status
    Applies from publication in the DOU (art. 2), of 30/04/2026.
    Attention for those who run SAP
    A single configuration of the common rules applies to the texts of 30/04/2026. If one of the regulations changes later, check whether the other changed in the same way.
    Official text CGIBS
  8. Joint Ordinance MF/CGIBS142026

    Joint Ordinance MF/CGIBS 14/2026: tax burden of fuels

    What it regulates
    Approves the tax burden method used to set the IBS and CBS rates for the fuels in art. 172 of LC 214: CBS from 2027, IBS from 2029, by unit of measure and by product.
    Status
    Applies from publication in the DOU and on the CGIBS site (art. 18). DOU of 05/10/2026.
    Attention for those who run SAP
    Product master data, unit of measure and volume conversion become tax data.
    Official text CGIBS
  9. Receita FederalManuals2025 and 2026

    Federal Revenue Service manuals on the Consumption Tax Reform

    What it regulates
    Guidance guides on the CBS platform, the pilot, assisted assessment, services, choice of regime in the Simples Nacional and the cooperatives' option. They are support material, not a rule.
    Status
    The most recent manual is dated 21/09/2026.
    Attention for those who run SAP
    A public starting point for designing the integration with the pilot and with assisted assessment.
    Official text Receita Federal

Back to the start of the entriesBack to the top of the page

Documents and ancillary obligations8 entries

Electronic tax document, split payment, specific regimes and the joint acts of the RFB and the CGIBS.

  1. LC 214/2025, articles27 a 372025

    LC 214/2025: settlement of the debt and split payment (arts. 27 to 37)

    What it regulates
    The debt is settled by offsetting, payment, split payment, payment by the buyer or payment by a responsible party. In split payment, the payment provider separates and pays IBS and CBS at the financial settlement.
    Status
    In force. Implementation is gradual, by joint act (art. 35, § 2).
    Attention for those who run SAP
    Record the settlement method by receivable and reconcile the net receipt against the invoice.
    Official text PlanaltoSplit payment in SAP
  2. LC 214/2025, articles58 a 622025

    LC 214/2025: electronic tax document, single register and platform (arts. 58 to 62)

    What it regulates
    Every liable party issues an electronic tax document, including in an immune, exempt, zero-rate or suspended operation and on transfers between establishments. Form and deadlines come by joint act.
    Status
    In force, with effects since 01/01/2025 for art. 58, caput, art. 60, § 3 and art. 62. LC 227/2026 changed arts. 58 to 60.
    Attention for those who run SAP
    Also issue a document for transfers and for operations without tax, and keep the authorization response.
    Official text PlanaltoElectronic tax documents in SAP
  3. LC 214/2025, as worded by LC 227/202631 a 342026

    LC 227/2026: split payment, new wording of arts. 31 to 34 of LC 214 and penalties for the payment provider (LC 214, arts. 471-D to 471-F)

    What it regulates
    Distinguishes the standard procedure from the simplified one, defines who sends the information to the payment provider and sets penalties for the provider, which separates and pays but is not liable for tax on the operations.
    Status
    In force. Implementation is gradual by joint act.
    Attention for those who run SAP
    Know who starts the transaction and where the link information sits: in the tax document or in the payment message.
    Official text PlanaltoSplit payment in SAP
  4. Joint Act RFB/CGIBS12025

    Joint Act RFB/CGIBS 1/2025: ancillary obligations for 2026

    What it regulates
    Ancillary obligations due in 2026. Lists 12 electronic tax documents received and provides that, until the first day of the fourth month after the common part of the regulations, there is no penalty for missing IBS and CBS fields.
    Status
    In force since 01/01/2026 (DOU of 23/12/2025). The dates per document were set later, in Joint Act 4/2026.
    Attention for those who run SAP
    Fill the new fields in the documents received and design the issuing of the new documents (NFAg, DeRE, NF-e ABI and NFGas).
    Official text Imprensa NacionalElectronic tax documents in SAP
  5. Joint Act RFB/CGIBS22026

    Joint Act RFB/CGIBS 2/2026: split payment manual and Swagger

    What it regulates
    Authorizes publication of the Integration Manual and the Swagger of the Public Split Payment Platform, so that payment providers can start development. It sets no operation date.
    Status
    In force on publication in the DOU (art. 3), of 03/06/2026.
    Attention for those who run SAP
    The taxpayer does not integrate with the platform directly. It must be ready to reconcile the net receipt from the split.
    Official text CGIBS
  6. Joint Act RFB/CGIBS32026

    Joint Act RFB/CGIBS 3/2026: DeRE technical documentation

    What it regulates
    Authorizes publication of the technical documentation of the DeRE (Declaration of Specific Regimes), version 1.1.0: manual, layouts, tables, validation rules and XSD. Confirms the preliminary versions.
    Status
    In force on publication (art. 5). DOU of 22/06/2026.
    Attention for those who run SAP
    Relevant to financial services, health plans and prize draws: generate the events according to the layout and pass the XSD.
    Official text CGIBS
  7. Joint Act RFB/CGIBS42026

    Joint Act RFB/CGIBS 4/2026: start dates for issuing by document

    What it regulates
    Sets the start dates of the obligation to issue each electronic tax document (art. 112 of the regulations), by type of document and issuer profile, and the DeRE schedule.
    Status
    In force on publication in the DOU (art. 3), of 31/07/2026. The dates run from 03/08/2026 to 01/01/2027, with their own dates for the Simples Nacional and single-stage operations.
    Attention for those who run SAP
    Set up, by document and profile, the date from which the fields are required, so as not to reject or issue wrongly.
    Official text CGIBSElectronic tax documents in SAP
  8. Joint Act RFB/CGIBS62026

    Joint Act RFB/CGIBS 6/2026: exemption for the nano-entrepreneur

    What it regulates
    Exempts the nano-entrepreneur (an individual with gross revenue below 50% of the MEI limit) from CNPJ registration and from issuing tax documents. The exemption does not apply to those who opt for the regular regime.
    Status
    In force since publication in the DOU of 29/08/2026 (extra edition 163-B) and on the CGIBS site, with effects until 31/12/2028 (art. 3).
    Attention for those who run SAP
    A purchase from this supplier comes without a tax document. The master data must tell this case apart and not generate undue credit, because credit requires a valid document.
    Official text Imprensa Nacional

Back to the start of the entriesBack to the top of the page

Transition4 entries

The trial and coexistence years, the 2026 inventory, the credit balances and the compliance program.

  1. LC 214/2025, articles342 a 4082025

    LC 214/2025: transition from 2026 to 2033, government purchases and used goods (arts. 342 to 377 and 406 to 408)

    What it regulates
    Sets the IBS and CBS transition: trial in 2026, reduced rates in the first years and gradual swap of ICMS and ISS. Art. 348 exempts from payment in 2026 those who meet the ancillary obligations.
    Status
    In force. LC 227/2026 changed arts. 344, 348, 350 and 361 to 365, among others. The yearly ladder is on the tax reform page.
    Attention for those who run SAP
    Fill the IBS and CBS fields from 2026, even without payment, and then handle old and new taxes in the same document.
    Official text PlanaltoYear-by-year calendar
  2. LC 214/2025, articles378 a 3832025

    LC 214/2025: PIS and Cofins credit balance and presumed CBS credit on inventory (arts. 378 to 383)

    What it regulates
    PIS and Cofins credits not used by the time the contributions end stay valid and must be recorded in the reporting of the contributions. Art. 381 allows a presumed CBS credit on the inventory held on 01/01/2027, in the cases it lists.
    Status
    In force. Regulated by Decree 12.955, which requires the inventory count on 31/12/2026 (art. 608).
    Attention for those who run SAP
    Freeze the inventory on 31/12/2026 by item, with cost and origin (domestic or imported), and match each item with the inbound invoice.
    Official text PlanaltoEFD-Contribuições in SAP
  3. LC 227/2026, articles103 a 1452026

    LC 227/2026: IBS distribution and transition of ICMS credit balances (arts. 103 to 145)

    What it regulates
    ICMS credit balances existing on 31/12/2032 are recognized by the States and used by taxpayers (offsetting, transfer or refund in 240 installments). There is a rule for inventory with tax substitution.
    Status
    In force. The request for approval has a deadline of 5 years from 01/01/2033 (art. 134).
    Attention for those who run SAP
    Keep the history of the ICMS credit balance by establishment and by origin of the credit until at least 2032.
    Official text Planalto
  4. Joint Act RFB/CGIBS52026

    Joint Act RFB/CGIBS 5/2026: compliance program in 2026

    What it regulates
    Regulates the compliance program (PNCT) in 2026. Those who meet the ancillary obligations are covered. Those who do not stay in if they meet, together, four criteria, among them amending by 31/12/2026 and naming a responsible accountant.
    Status
    In force on publication in the DOU and on the CGIBS site (art. 4). DOU of 13/08/2026.
    Attention for those who run SAP
    A monthly indicator of documents with correct IBS and CBS fields and a queue of inconsistencies with deadlines. Joining, stating the opposite and naming the accountant are the client's decisions.
    Official text CGIBS

Back to the start of the entriesBack to the top of the page

Who does what

The client decides the tax position, DFSpro proves what SAP does

A consultancy from Curitiba, founded in 2018, DFSpro works on the tax layer of SAP projects, alongside the integrator. It turns the rule into a requirement, configures the system and proves the result. The tax decision is always the client's.

What DFSpro does

  • Turns the rule into a system requirement: what to record, calculate and keep.
  • Configures SAP and writes the test scenario, with the expected result derived from the article.
  • Proves the behavior with reconciliation by period, reports and evidence for the client's tax team.

What it does not do

  • It does not decide the tax position or the client's interpretation of the rule.
  • It is not responsible for classification in a regime, benefit or program, such as the compliance program.
  • It does not replace the tax adviser or the ruling request to the tax authority provided for in art. 323-A and following of LC 214.

The GUEPARDO Tax comes from NTT DATA, and the license reaches the client through DFSpro, an Authorized Channel. To measure how much of these rules your SAP already meets, there is the SAP Tax Diagnostic. To follow the SAP Notes that bring these rules into the system, see SAP Notes for the Tax Reform.

Official sources

Official sources with links

Official texts from Planalto, the CGIBS, Imprensa Nacional, the National NF-e Portal and the Federal Revenue Service.

Planalto

IBS Management Committee

Imprensa Nacional, NF-e Portal and Federal Revenue Service

Read also

Blog articles on LC 214/2025 in practice

LC 214/2025 shows the repealed wording and the current wording in the same article. Only the strikethrough marks the repealed one.CFO · Tax DirectorSimples Nacional in SAP: one binary field for 11 treatments in the lawIBS/CBS · Tax ReformThe IBS/CBS credit your company has already posted can be suspended by an incident it does not decideIBS/CBS · Tax ReformThe PNCT promises a refund in 30 days, but the real deadline depends on how SAP classifies the creditTax Governance · IBS/CBSPNCT 2026: coverage protects those with a trail, not those with good intentionsTax Director · Tax GovernanceCompliance Program 2026: the IBS and CBS exemption that depends on proof, not on intentTax Director · Tax GovernanceIn 2026, whoever files the right ancillary obligation pays no IBS or CBS. Whoever pays, recoversIBS/CBS · Tax ReformCashback under art. 118: 100% of the CBS comes back in 2027, the IBS only in 2029IBS/CBS · Tax Reform

See all articles by topic

Frequently asked questions

Frequently asked questions about tax reform legislation

01Which rules form the legal basis of the consumption reform?+

The basis is EC 132/2023, LC 214/2025 (IBS, CBS and Selective Tax), LC 227/2026 (Management Committee and administrative process) and LC 235/2026, which amends two articles of LC 214. For regulation, Decree 12.955/2026 applies to the CBS, CGIBS Resolution 6/2026 to the IBS and the joint acts of the RFB and the CGIBS.

02Which text applies to the CBS and which to the IBS?+

The CBS is regulated by Decree 12.955/2026, amended by Decrees 13.075 and 13.133/2026. The IBS is regulated by CGIBS Resolution 6/2026, amended by Resolution 13/2026. Joint Ordinance MF/CGIBS 7/2026 recognizes Book I of both regulations as common, without reaching later changes.

03Who decides the tax position when using these rules?+

The client and its tax advisers. DFSpro works on the system: it gathers the requirements, configures and proves the behavior.

04From when do I need to issue tax documents with IBS and CBS?+

It depends on the document and the issuer's profile. Joint Act RFB/CGIBS 4/2026 sets dates from 03/08/2026 to 01/01/2027, with its own date of 01/01/2027 for the Simples Nacional and for the NF-e with single-stage taxation. For the detail by document, see the page on electronic tax documents in SAP.

05Does the reform already require paying IBS and CBS in 2026?+

Art. 348 of LC 214 covers 2026 and, in § 1, provides that those who meet the ancillary obligations are exempt from paying IBS and CBS. Offsetting is made against PIS and Cofins. For the ladder of the following years, open the page on CBS and IBS tax reform. Confirm your classification in the text of the law.

06What must SAP prove about the IBS and CBS credit?+

LC 214 requires a valid electronic tax document and, as a rule, settlement of the supplier's debt (arts. 47 and 48). IBS and CBS are claimed separately (art. 47, § 1). In practice, the proof is the reconciliation, by period, between the credit claimed, the inbound documents and the assisted assessment.

07Is there a split payment rule I should already follow?+

Yes: arts. 27 to 37 of LC 214, amended by LC 227/2026, and Joint Act RFB/CGIBS 2/2026, which releases the integration manual and the platform's Swagger. Technical Note 2026.006 specifies the link between the NF-e and the financial transaction subject to split payment. Implementation is gradual, by joint act.

08Is Joint Act 6/2026, on the nano-entrepreneur, already in force?+

Yes. It was published in the DOU of 29/08/2026, in an extra edition, and applies from publication, with effects until 31/12/2028 (art. 3). It exempts the nano-entrepreneur from CNPJ registration and from issuing tax documents, unless they opt for the regular regime (art. 2, sole paragraph).

09Which rule covers inventory and the PIS and Cofins credit balance?+

They are arts. 378 to 383 of LC 214 and arts. 602 to 613 of Decree 12.955/2026. The decree requires an inventory count on 31/12/2026, with acquisition cost and documents by item (art. 608), and the credit balance must be recorded in the reporting of the contributions.

10Does the CBS on fuels already have a rate?+

Yes. MF Ordinance 3.074/2026, published in the DOU of 09/10/2026, sets the rates per unit of measure, such as BRL 0.7925 per liter of gasoline and BRL 0.3515 per liter of diesel. The effects start on the ninety-first day counted from publication (art. 3). The method is in Joint Ordinance MF/CGIBS 14/2026.

11Do the Federal Revenue Service manuals have the force of a rule?+

No. They are guidance guides, such as the one on the CBS platform, the pilot and assisted assessment. They serve as a starting point for integration, but do not replace the law, the decree or the joint acts.

12Can DFSpro apply the rule to my SAP environment?+

DFSpro translates what the rule requires of the system, configures SAP and proves the behavior with test scenarios. The tax decision stays with the client. To bring your case, use the DFSpro contact.

13When do PIS and Cofins cease to exist?+

From 2027, as long as the CBS is in place (EC 132, ADCT art. 126, II). PIS and Cofins credits not used stay valid and can offset the CBS or be refunded (LC 214, art. 378).

14When do ICMS and ISS end?+

They end from 2033 (ADCT art. 129). From 2029 to 2032 the rates fall to 9/10, 8/10, 7/10 and 6/10 of the rates of each law (ADCT art. 128). LC 214 repeats the reduction in arts. 501 and 508.

15What are the CBS and IBS rates in 2026, 2027 and 2028?+

In 2026, the CBS is 0.9% and the IBS is 0.1% (arts. 343 and 346). In 2027 and 2028, the IBS is 0.05% state plus 0.05% municipal, and the CBS is the one in art. 14 less 0.1 percentage point, except for fuels under the specific regime (arts. 344 and 347).

16Who receives cashback and when does it start?+

Families in the CadÚnico social registry with per capita income of up to half a minimum wage, with a regular CPF (art. 113). The calculation uses consumption from January 2027 for the CBS and from January 2029 for the IBS (art. 123).

17What are CST-IBS/CBS and cClassTrib?+

They are the codes in group UB of each item of the NF-e and the NFS-e. Each pair points to a provision of LC 214 and the regulations. The tables come out in Technical Bulletin 2025.002, version 1.70, of 01/10/2026.

18When does the Senate set the reference rate?+

For the CBS from 2027 on, the TCU sends its calculations to the Senate by September 15 and the Senate sets the rate by October 31 of the previous year (LC 214, art. 349, § 1). If December 22 passes without a rate set, the TCU calculations apply (art. 349, § 2).

19Does the Simples Nacional have its own date for the document with IBS and CBS?+

Yes. For Simples Nacional taxpayers, issuing documents with the IBS and CBS fields starts on 01/01/2027 (Joint Act RFB/CGIBS 4/2026, art. 1, § 1).

20What does the Selective Tax apply to?+

To the production, extraction, sale or import of vehicles, vessels and aircraft, tobacco products, alcoholic and sugary drinks, mineral goods and prize draws (LC 214, art. 409, § 1). It does not apply to electricity and telecommunications (art. 413).

Next steps

Take the rule that your SAP does not yet prove

If an entry touches your environment, the conversation with DFSpro can start from the article and the document you have at hand. The tax decision remains yours.

Talk to DFSproSee the SAP tax legislation