Brazil: Sales Taxes: VAT, GST

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Video
The Impact Of Tax Reform On The Manaus Free Trade Zone: Constitutional Amendment No. 132/2023 And Supplementary Law No. 214/2025 (Video)
Brazil's Tax Reform introduces a complex framework of IBS and CBS regulations specifically designed to preserve the Manaus Free Trade Zone's competitive advantage through strategic IPI maintenance, zero-rating mechanisms, and deemed tax credit systems. Companies operating in the Manaus Industrial Pole must navigate new rules governing product classifications, import suspensions converted to exemptions, and intricate credit appropriation requirements that fundamentally reshape regional tax incentives.
Brazil Tax
MB
Mayer Brown
Article
Espírito Santo Creates Logistics Hubs To Attract Major Companies
The State of Espírito Santo has launched Parklog Sul Capixaba, a BRL 25 billion logistics ecosystem designed to transform southern Brazil into a major hub for foreign trade and industrial development. With strategic ports, railways, and export processing zones, the program combines federal and state tax incentives to attract private investment, while navigating Brazil's ongoing consumption tax reform that will fundamentally reshape regional competition for capital.
Brazil Tax
MB
Mayer Brown
Article
Difal não integra base de cálculo do PIS e Cofins, decide STJ
The Brazilian Superior Court of Justice has ruled that the ICMS Differential Rate (Difal) should not be included in the calculation base for PIS and Cofins contributions, following the same logic applied in the landmark "thesis of the century" case. This decision, made under the repetitive appeals procedure, is binding on all judicial instances and particularly impacts companies with high volumes of interstate sales to final consumers, especially digital retail and e-commerce businesses.
Brazil Tax
KL
KLA Advogados
Article
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
On December 23, 2025, Joint Normative Act RFB/CGIBS No. 1/2025 was published in the Federal Official Gazette, providing the list of fiscal documents to be recognized by the Goods and Services Tax (IBS) and Goods and Services Contribution (CBS) regulations, as well as establishing the timeline for their fullfilment during 2026.
Brazil Tax
MB
Mayer Brown
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