Articles from our daily lives

Debit and Credit Notes in the Tax Reform and the Innovations of SINIEF Adjustment 49/2025

The Debit and Credit Notes introduced by SINIEF Adjustment 49/2025 formalize tax adjustments under the new IBS and CBS system, ensuring traceability, transparency, and compliance, while also affecting ICMS and requiring attention to state regulations.

Tax Reform

Cost Sharing and the Incidence of IBS and CBS

Complementary Law No. 214/2025 expanded the scope of IBS and CBS to cover onerous transactions based on economic substance, even in the absence of profit. In the context of cost sharing, the key issue is distinguishing pure reimbursement (payments made on behalf of and in the name of third parties, excluded from the taxable base) from the allocation of a company’s own costs, which may be characterized as the provision of intra-group services and, therefore, subject to taxation. Proper qualification and documentation will be essential to mitigate risks under the new regime.

Tax Reform

Investment Grants – Tax Reform and IBS/CBS

The impacts of the Tax Reform on investment grants, highlighting that, despite the recent taxation by PIS/COFINS following Law No. 14,789/2023, these revenues were not included in the scope of IBS/CBS taxation. In this context, the debate arises regarding a potential revenue gap, as well as the legislator’s decision to restrict the new dual VAT solely to onerous transactions involving goods and services.

Reforma Tributária

Tax Reform and the Telecommunications Sector: Preparing for the New Era of Taxation

Tax Reform and Telecommunications: Understanding the Impacts of IBS, CBS, NFCom, Cashback, and the Fiscal and Operational Challenges in the Transition to the New Tax System.

Reforma Tributária

Rectification in Preparation for the Tax Reform

With the Reform, companies are identifying credits to record in their accounting and tax systems for use after the reform comes into effect, since after that point it will no longer be possible to claim PIS and COFINS credits.

Tax Intelligence