Brazil: Sales Taxes: VAT, GST

The Brazilian Ministry of Finance has granted binding effect to 51 summaries from the Administrative Council of Tax Appeals (CARF), fundamentally changing how tax disputes are judged across the country. These summaries cover critical areas including PIS/Cofins contributions, corporate income tax, social contributions, and social security contributions, establishing mandatory precedents that will accelerate case resolution while potentially limiting taxpayer defenses in administrative proceedings.

The Brazilian Superior Court of Justice will rule on three critical tax matters on August 20, 2026, addressing whether ICMS differential rates, supplier bonuses, and PIS/Cofins on imports to the Manaus Free Trade Zone should be included in PIS and Cofins calculation bases. These decisions will have binding effects on all similar cases and could significantly impact companies subject to these tax obligations.

A análise examina como a demora no julgamento do Tema 118 pelo STF, que trata da inclusão do ISS na base de cálculo do PIS e Cofins, afeta a segurança jurídica tributária no Brasil. Com quase dois anos de espera e milhares de processos suspensos, o caso ilustra os efeitos práticos do poder de pauta presidencial sobre contribuintes e a União.

The Tax Reform, established by Constitutional Amendment No. 132/2023 and regulated by Supplementary Law No. 214/2025, brings major changes to the consumption tax system...

Com a proximidade da implementação das primeiras mudanças da Reforma Tributária, aprovada pela Emenda Constitucional n.º 132/2023, um dos principais temas...

Law 15,042/24 (the "Consumption Tax Reform") was a milestone for the regulation of Brazil's carbon market. It established the regulated market called the Brazilian Emissions Trading System (SBCE)...

The Superior Court of Justice (STJ) judged the Special Appeal No. 1820873/RS, which deals with fraud against tax execution in the successive sales of a property, that is, whether a third-party...

Last Wednesday (04/26), the Superior Court of Justice (STJ) ruled on important tax issues with relevant effects for taxpayers...

April began with important topics that could potentially be defined by the Superior Courts (STJ and STF).