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15m ago

Lula Finalizes Tax Reform Rules With Vetoes and Unveils National Platform for 2026 Tests

The overhaul enters a non‑punitive trial year to validate systems ahead of CBS collection in 2027, with IBS migrating in stages to 2033.

Lula defende convivência civilizada durante a cerimônia de sanção da última etapa da regulamentação da reforma tributária.
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Overview

  • The new law establishes the IBS Governing Committee with federal, state and municipal representation to handle collection, oversight and revenue distribution.
  • A gov.br portal built by Receita Federal and Serpro is live in test mode with calculators, assisted apportionment and real‑time monitoring, sized to handle about 200 million operations per day.
  • Throughout 2026, companies adapt without penalties, and larger firms will show test rates of 0.9% for CBS and 0.1% for IBS on invoices for validation only, with no tax due.
  • Lula vetoed several provisions, including a cut that would have lowered SAFs’ total burden to 5%, a fixed ITBI trigger, expanded relief for loyalty points and a new definition of simulation, with formal justifications to follow in the official gazette.
  • A CBS cashback for low‑income families registered in CadÚnico begins in January 2027 with at least a 20% return, and the platform will allow beneficiaries to simulate the credit.