The Brazilian Ministry of Finance and the IBS Management Committee have published Joint Ordinance MF/CGIBS No. 14/2026, establishing the methodology for determining the IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services) rates applicable to fuels…
According to a report published by JOTA, a representative from Serpro stated that automated tax collection will be available in 2027 for the CBS (Contribution on Goods and Services), the first tax introduced under Brazil’s Tax Reform to become payable.…
The Simples Nacional Management Committee has changed the deadline for companies under the simplified tax regime to begin mandatory use of the National NFS-e Issuer. The requirement, which had been scheduled for September 1, 2026, has been postponed to November…
The automatic tax collection system provided for under the Tax Reform, known as split payment, is not expected to be fully operational by January 2027, when the collection of CBS and IBS begins. In practice, split payment will allow the…
The Brazilian Federal Revenue Service and the IBS Management Committee have published Joint Act RFB/CGIBS No. 4/2026, which establishes the implementation schedule for electronic tax documents containing information related to the IBS and CBS. The requirements will be introduced gradually,…
Following successive postponements, the Ministry of Labor and Employment has issued new regulations governing retail operations on public holidays. The measure brings to an end a series of extensions initiated under MTE Ordinance No. 3,665/2023 and changes how certain companies…
Starting August 3, 2026, companies under the standard tax regime will be required to correctly complete the fields related to IBS and CBS in electronic tax documents. Missing or inconsistent information may affect the authorization of tax invoices by the…
The Special Court of the Brazilian Superior Court of Justice (STJ) established an important legal standard regarding the piercing of the corporate veil. It ruled that holding shareholders or directors personally liable for a company’s obligations requires proof of the…
The Third Panel of the Brazilian Superior Court of Justice (STJ) recognized that a person with limited legal capacity may be included in the ownership structure of a family holding company, provided that the safeguards established under civil and corporate…
First, it is important to clarify what is meant by the term “pejotização”. This practice occurs when a worker provides services through a legal entity (PJ – Pessoa Jurídica, or corporate entity) rather than maintaining a formal employment relationship as…
The Brazilian Ministry of Finance and the IBS Management Committee have published Joint Ordinance MF/CGIBS No. 14/2026, establishing the methodology for determining the IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services) rates applicable to fuels subject to the specific tax regime established under Complementary Law…
According to a report published by JOTA, a representative from Serpro stated that automated tax collection will be available in 2027 for the CBS (Contribution on Goods and Services), the first tax introduced under Brazil’s Tax Reform to become payable. The announcement was made in the context of the technological…
The Simples Nacional Management Committee has changed the deadline for companies under the simplified tax regime to begin mandatory use of the National NFS-e Issuer. The requirement, which had been scheduled for September 1, 2026, has been postponed to November 1, 2026. The change provides additional time for taxpayers and…
The automatic tax collection system provided for under the Tax Reform, known as split payment, is not expected to be fully operational by January 2027, when the collection of CBS and IBS begins. In practice, split payment will allow the portion corresponding to taxes to be automatically separated at the…
The Brazilian Federal Revenue Service and the IBS Management Committee have published Joint Act RFB/CGIBS No. 4/2026, which establishes the implementation schedule for electronic tax documents containing information related to the IBS and CBS. The requirements will be introduced gradually, according to the type of tax document and the transaction…
Following successive postponements, the Ministry of Labor and Employment has issued new regulations governing retail operations on public holidays. The measure brings to an end a series of extensions initiated under MTE Ordinance No. 3,665/2023 and changes how certain companies may operate on these dates. In practice, the main change…
Starting August 3, 2026, companies under the standard tax regime will be required to correctly complete the fields related to IBS and CBS in electronic tax documents. Missing or inconsistent information may affect the authorization of tax invoices by the relevant systems. Although 2026 is considered an adaptation period, the…
The Special Court of the Brazilian Superior Court of Justice (STJ) established an important legal standard regarding the piercing of the corporate veil. It ruled that holding shareholders or directors personally liable for a company’s obligations requires proof of the conditions set forth in Article 50 of the Brazilian Civil…
The Third Panel of the Brazilian Superior Court of Justice (STJ) recognized that a person with limited legal capacity may be included in the ownership structure of a family holding company, provided that the safeguards established under civil and corporate law are observed. The ruling rejects the interpretation that limited…
First, it is important to clarify what is meant by the term “pejotização”. This practice occurs when a worker provides services through a legal entity (PJ – Pessoa Jurídica, or corporate entity) rather than maintaining a formal employment relationship as an individual employee (PF – Pessoa Física). Within this framework,…
