Brazil · Economy
Key Facts
—Effective collection date. New CBS and IBS taxes begin collection on January 1, 2027, replacing PIS/Cofins and ICMS/ISS.
—Invoice rejection trigger. From August 3, 2026, electronic invoices lacking CBS/IBS fields will be automatically rejected by tax authorities.
—Testing delay. Remote, manual testing of the new tax system began only on July 1, 2026, without real data.








