Brazil: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Rio De Janeiro Updates FOT Framework And Calculation Rules

On December 23, 2025, the State of Rio de Janeiro published State Law No. 11,071/2025, which amends Law No. 8,645/2019, the law that established the Temporary Budget Fund (FOT).

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Mayer Brown

No JOTA, Sócio Analisa Neutralidade Da Reforma Tributária

O tributarista Álvaro Lucasechi comentou, em reportagem do JOTA Pro Tributos, os riscos de quebra de neutralidade e de aumento da litigiosidade com as exceções previstas nas leis complementares da reforma tributária.

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KLA Advogados

Tax Law Highlights | Cost Sharing Under The Tax Reform

The Consumption Tax Reform introduced new concepts into the Brazilian tax system, including the notions of "transactions involving goods and services," "supply," "consideration," and "taxpayer status" for purposes of the levy of the Tax...

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Mayer Brown

Tese do Século: Receita Federal intensifica glosas e restringe compensações

Fiscalizações mais rigorosas têm gerado questionamentos sobre cálculo, correção monetária, parcelamentos e uso de créditos. Veja os principais pontos de atenção e como se preparar.

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KLA Advogados

LC nº 227/2026: 2ª etapa de regulamentação da reforma tributária

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KLA Advogados

STF julgará inclusão do ISS na base de cálculo do PIS/COFINS

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KLA Advogados

Joint Normative Act (Ato Conjunto) RFB/CGIBS No. 1/2025: The Brazilian Federal Revenue Service (RFB) And The IBS Management Committee (CGIBS) Set Forth The Ancillary (Compliance) Obligations Required For The Provision Of Information For The Assessment Of IBS And CBS In 2026

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Mayer Brown

Reforma tributária cria sistema que afeta locações imobiliárias

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KLA Advogados

Reforma tributária impacta mercado imobiliário, diz sócio em entrevista

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KLA Advogados

Tax Law Highlights - Impact Of The Tax Reform On Administrative And Judicial Litigation: Jurisdiction And Related Issues

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Mayer Brown

Direito Tributário em Destaque | Especial Reforma Tributária – Créditos na Transição

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Mayer Brown

Tax Law Highlights | Taxation Of Carbon Credits After The Consumption Tax Reform (Video)

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Mayer Brown

Reforma Tributária: O Que Muda No Contencioso Tributário?

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KLA Advogados

Superior Court Of Justice Defines That Contributions To PIS/Cofins Must Be Included In The State Vat Calculation Base

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KLA Advogados

Brazilian CFM Issues Resolution On The Use Of Artificial Intelligence In Medicine

Brazil Technology

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Mayer Brown

Atualizações regulatórias: saúde, agronegócio, cosméticos e mais

Brazil Healthcare

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KLA Advogados

ANP Issues Rules On Biomethane Targets And CGOB Issuance

Brazil Environment

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Mayer Brown

Brazil O&G Permanent Offer: ANP To Hold Public Hearing On Inclusion Of New Blocks

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Mayer Brown

Decreto 12.858/2026 Muda Regras De Fertilizantes E Insumos Agrícolas

Brazil Commercial

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KLA Advogados

STJ Decides On ICMS, ISS, And Perse; STF Discusses Tax Penalty

STJ Defines Issues Regarding ICMS, ISS, and Perse, While STF Debates Limits of Qualified Tax Penalties; PGFN Opens Consultation on New Rules for Guarantee Insurance

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KLA Advogados

STF julgará inclusão do ISS na base de cálculo do PIS/Cofins

Contribuintes alegam que a base de cálculo de PIS/Cofins estaria limitada ao conceito de receita bruta ou faturamento, que deve representar a venda de mercadorias e prestação de serviços...

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KLA Advogados

Tax Law Highlights | Regulation Of The Brazilian Tax Reform: General Law On IBS, CBS And Excise Tax (Video)

The Brazilian Tax Reform was enacted by Constitutional Amendment No. 132/2023, through which the main taxes on the consumption of goods and services were unified in the form of a Dual VAT...

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Mayer Brown

Tax Law Highlights | Brazilian Tax Reform And Expectations For Its Regulation

The Brazilian Tax Reform on consumption was enacted through Complementary Amendment No. 132/2023, which unified the main taxes on the consumption of goods and services...

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Mayer Brown

CNI Files Lawsuit In The STF Against The Tax Incentives Law; Check The Newsletter

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KLA Advogados

New Judgments At Superior Court Of Justice About PIS, COFINS, And ICMS-ST

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KLA Advogados

Doing Business In Brazil

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TMF Group BV

Foreign Investor Manages To Exempt Income Tax In TRF-3; Read The Newsletter

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KLA Advogados

STF Will Adjudicate The ICMS DIFAL Tax Collection In 2022; Check The Newsletter

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KLA Advogados

Liminares esquentam discussão sobre exclusão do ICMS do cálculo de PIS/Cofins; confira newsletter

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KLA Advogados

Injunctions Fuel A Discourse On The Exclusion Of ICMS From PIS/Cofins Calculation; Check The Newsletter

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KLA Advogados

Brazilian Tax Reform | PEC 45 – Preliminary Draft Bill

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Mayer Brown

Henrique Lopes trata de regulamentações após a aprovação da reforma tributária em entrevista ao JOTA

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KLA Advogados

Government Reacts To The ‘Case Of The Century' And Excludes State VAT (ICMS) From Basis Of PIS/COFINS Credits

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KLA Advogados

Injunctions Fuel A Discourse On The Exclusion Of ICMS From PIS/Cofins Calculation; Check The Newsletter

As previously informed (click here), following the judgment of the General Repercussion Theme No. 69 (RE 574.706) by the Federal Supreme Court (STF), which established that ICMS...

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KLA Advogados

Brazilian Tax Reform | PEC 45 – Preliminary Draft Bill

The Tax Reform Bill (PEC 45/2019), approved in June of this year by the Chamber of Deputies and soon to be evaluated by the federal Senate, has introduced several points with the aim of streamlining...

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Mayer Brown

Henrique Lopes trata de regulamentações após a aprovação da reforma tributária em entrevista ao JOTA

O sócio de Direito Tributário Henrique Lopes concedeu entrevista ao JOTA e abordou alguns dos desdobramentos relacionados às regulamentações previstas após a aprovação da reforma tributária.

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KLA Advogados

Government Reacts To The ‘Case Of The Century' And Excludes State VAT (ICMS) From Basis Of PIS/COFINS Credits

The first controversial point of the new law concerns the exclusion of the State VAT (ICMS) from the basis for the credits of the contributions to PIS and COFINS...

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KLA Advogados

Newsletter – April/23 | Tax Law

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KLA Advogados

Superior Court Of Justice To Analyze The Inclusion Of State VAT In The Basis Of Corporate Income Taxes In The Presumed Profit Regime

The Superior Court of Justice (STJ) started the judgment of Special Appeals 1.767.631 and 1.772.470, representative of theme no. 1008, with binding effects.

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KLA Advogados

Newsletter – August/22 | Tax Law

The Superior Court of Justice (STJ) granted a taxpayer's right to register credits related to State VAT (ICMS) correspondent to the overpayment in the tax substitution regime.

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KLA Advogados

New Controversies Over ICMS On Interstate Transactions

On a commendable effort to regulate the allocation of State VAT (ICMS) revenue on interstate transactions to end consumers, the National Congress approved, in late 2021, Bill 32/2021.

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Machado Associados

ICMS On Interstate Transactions Leads To Controversy In Brazil

As previously discussed, Constitutional Amendment 87 (CA 87/15) brought significant changes to the collection of state VAT (ICMS) on interstate transactions to end consumers.

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Machado Associados

New Regulation For ICMS Tax On Interstate Transactions In Brazil

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Machado Associados

Newsletter – August/21 | Tax Law

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KLA Advogados

Newsletter – Julho/21 | Direito Tributário

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KLA Advogados

The Supreme Court, Under The New Presidency, Publishes Its Trial Docket Until December 2020

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KLA Advogados

Relevant Tax Cases Judged In August By The Supreme Court

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KLA Advogados

Relevant Tax Matters Recently Settled By The Supreme Court And Superior Federal Court Of Brazil

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KLA Advogados

Brazilian Tax Review – July 2020

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Gaia Silva Gaede Advogados

Brazilian Tax Review – November 2019

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Gaia Silva Gaede Advogados

Desafios na implementação da exclusão do ICMS da base de cálculo do PIS e da Cofins

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Gaia Silva Gaede Advogados

MAIORIA DO STF ENTENDE QUE É CRIME DEIXAR DE PAGAR O ICMS DECLARADO

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KLA Advogados

Penalty Of 10% Over The Amounts Of The Guarantee Fund For Lengthof Service (FGTS) Was Extinct By The Government

Brazil Employment

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Veirano e Advogados Associados

Dívida de ICMS declarado não pode se equiparar a crime, dizem especialistas

Brazil Criminal

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Veirano e Advogados Associados

Tributário & Aduaneiro | N° 67

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Veirano e Advogados Associados

Tributário & Aduaneiro | N° 65

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Veirano e Advogados Associados

Brazil's IRS Issues New PIS And COFINS Regulations

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Gaia Silva Gaede Advogados

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Latest Videos

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Tax Law Highlights | Taxation Of Carbon Credits After The Consumption Tax Reform (Video)

MB

Mayer Brown

Tax Law Highlights | Regulation Of The Brazilian Tax Reform: General Law On IBS, CBS And Excise Tax (Video)

MB

Mayer Brown

Accounting In Mexico And Tax Compliance Requirements (Video)

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Biz Latin Hub Group

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