Rental invoices become mandatory in December 2026
From December 1, 2026, leases and other paid uses of real estate require the NFS-e, and property sales require the…
Habitual debtor bill reaches Rio's Legislature on a fast track
Bill 8,085/2026 proposes criteria, a defense procedure and measures for habitual debtors in Rio de Janeiro. It is moving fast…
Split payment and invoices: what Technical Act 2/2026 changes
Joint Technical Act RFB/CGIBS no. 2/2026 approves IBS and CBS specifications for electronic tax documents. It creates an event linking…
Simples Nacional, IBS and CBS: new CGSN rules take effect
CGSN Resolutions 190, 191 and 194 adapt Simples Nacional to the tax reform. The text covers what changed, who is…
ICMS tax base without IBS and CBS: São Paulo ruling
A São Paulo court injunction removed IBS and CBS from the ICMS tax base for one taxpayer, citing the lack…
Dividend withholding tax: what changes for companies
Brazil's new law imposes 10% withholding tax on dividends above R$ 50,000 a month paid to the same shareholder. The…
Rearp Asset Regularization: What Law 15,265 Allows and Requires
Law 15,265/2025 created Rearp, which allows taxpayers to update declared assets at reduced rates or regularize undeclared assets of lawful…
Federal Revenue changes its view on performance bonuses
Brazil's Federal Revenue reformed its position on performance bonuses. They stay outside social security contributions if the employer meets four…
Tax incentive for data centers: what Redata requires
Law No. 15,504/2026 created Redata, which suspends federal taxes on equipment for data centers. In return, companies must meet market,…