Brazil: Sales Taxes: VAT, GST

This weekly bulletin from Mayer Brown's Brasília litigation team highlights upcoming judicial sessions and legislative votes across Brazil's highest courts and federal chambers. Covering cases from September 7-11, 2026, the briefing examines critical matters in administrative law, anti-corruption, consumer protection, energy infrastructure, and tax law that will shape Brazilian jurisprudence and policy.

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.

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.

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.

Publicada em janeiro de 2026, a LC 227/2026 avança na reforma tributária do consumo, regulamenta o IBS, trata do ITCMD, do processo administrativo e da transição do ICMS

Entenda o histórico do julgamento, os argumentos dos contribuintes e os possíveis impactos, inclusive quanto à modulação de efeitos

The Supreme Federal Court (STF) has recognized the general repercussion of Extraordinary Appeal (RE) No. 1,426,271, in which it will assess whether the difference between the intrastate and interstate...

Conforme informamos anteriormente (clique aqui), após o julgamento do Tema de Repercussão geral nº 69 (RE 574.706) pelo Supremo Tribunal Federal (STF), que estabeleceu...

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...