Tagged with: Tax

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Brazil has taken another step toward modernizing its customs practices. With Decree 12,958/26, published on May 8, 2026, the country enacted the Mercosur Trade Facilitation Agreement (TFA-Mercosur or the Bento Gonçalves Agreement), signed on...

The growth of e-commerce and marketplaces has transformed the dynamics of ICMS collection among the States. Interstate transactions destined for end consumers, previously taxed exclusively in the State of origin, began to also generate revenue for...

Published on March 12, Provisional Measure 1,340/26 (MP 1,340/26) authorizes the granting of economic subsidy for the commercialization of diesel fuel for road use in the national territory and institutes Tax of Export on gross petroleum oil and...

The Brazilian datacenter market is going through a moment of regulatory inflection. In September 2025, the Executive Branch issued Provisional Measure 1,318/2025 (MP 1,318/25), establishing the Special Taxation Regime for Datacenter Services...

As widely reported, Complementary Law No. 224, published on December 26, 2025 (LC 224/25), was enacted amid the federal government’s efforts to strengthen tax collection and restore fiscal balance. The statute introduced a linear 10% reduction...

At the end of December 2025, Complementary Bill 128/25 (PLP 128/25) was converted into Complementary Law 224/25 (LC 224/25). Subsequently, its regulation was enacted through Decree 12,808/25, later complemented by Ordinance MF 3,278/25 and...

From November 10 to 21, Brazil will host the 30th United Nations Climate Change Conference, COP 30, in Belém, Pará. The event will bring together world leaders and non-governmental organizations, as well as representatives of civil society and...

Established by Provisional Measure 1.318/25 (MP 1.318/25), the Special Taxation Regime for Data Center Services (Redata) aims to attract investment and modernize the national digital infrastructure. The new regime is consolidating itself as the...

The increase in tariffs imposed on the entry of Brazilian products into the United States – which may now reach up to 50% – has caused immediate cash flow pressure on companies engaged in export activities. The hike was implemented directly...

On August 14, the federal government published, in a special edition of the Federal Official Gazette, Provisional Measure 1,309/25, which establishes, within the scope of the federal Executive Branch, the Sovereign Brazil Plan and the Monitoring...

Recent decrees issued by the federal government continue to face widespread criticism, even prompting legislative proposals to nullify the effects of increased Tax on Financial Transactions (IOF) rates. From a legal standpoint, one of the weakest...

calculadora com moedas de um real ao redor

The federal government recently introduced significant changes to the rates of Brazil's Tax on Financial Transactions (IOF), applicable to credit, exchange, and insurance operations. Announced by the Minister of Finance as a revenue-boosting...

In this ebook, we present the main changes related to the bullet points below, indicating some points that deserve upgraded attention. IOF CREDIT Credit operations carried out by companies in general Simples Nacional Credit Unions IOF EXCHANGE...

On April 10, the National Council of Justice (CNJ) published Presidential Ordinance 96/25, which established a task group to prepare a draft amendment to the Constitution regarding the Tax Procedural Reform. The first meeting of the task group took...

After the realization of the National Meeting of Tax Coordinators and Administrators (Encat), which took place between March 19 and 20 in Piauí, Technical Note 2025.001 (Version 1.01) was published on the Electronic Bill of Lading Portal, on April...

The First Section of the Superior Court of Justice (STJ) recognized, on April 9, under the rite of repetitive judgments (Topic 1,247), the right to taxpayer to hold the IPI tax credit originated by the acquisition of inputs used in the...

In March, several complementary bills (PLP) were presented to amend Complementary Law 214/25 (LC 214/25), which establishes the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS) and the Selective Tax (IS), in...

Folha de papel A4 branca com textos impressos e uma caneta preta posicionada acima

After the National Meeting of Tax Coordinators and Administrators (Encat), that took place in March, in Teresina-PI, the Technical Note 2025.002 (Version 1.00) was released on the Electronic Invoice Portal, on March 28. The note replaces RT NT...

The Brazilian Federal Revenue Service (RFB) advanced in the regulation of its "Compliance Pillar" with the publication of the RFB Ordinance 511/25 on February 24. The regulation establishes the pilot of SINTONIA Compliance Program and came into...

Tax

Philanthropy and the third sector

Mercosur Trade Facilitation Agreement enters into force in Brazil and is expected to streamline foreign trade

STF sets rules for ICMS collection on interstate purchases involving non-taxpayer end consumers

MP 1,340/26 establishes diesel subsidy and export tax on oil and diesel fuel

PL 278/26 seeks to reinstitute Redata

Presumed profit regime: court suspends increase

New tax rules redefine tax incentives

Ebook: COP30 in Belém - Brazil at the center of global climate action

Ebook - What you need to know about redata

States attempt to minimize impacts on exporting companies

Sovereign Brazil plan: MP responds to tariff hike

The Unconstitutionality of the IOF on Drawn-Risk Transactions

Increase in the IOF and the Vices of its Motivation

Ebook: What changes in the IOF and what are the points of attention

Working groups discuss tax procedural reform

Tax reform: ENCAT publishes new technical notes on the layout of tax documents

STJ admits IPI tax credit to non-taxed or immune final products

LC 214/25 receives new amendment proposals

Tax reform: ENCAT anticipates the date of testing the layouts of tax documents

Federal revenue establishes new tax compliance program

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