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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.

SINIEF Adjustment 49/2025Tax ReformAdvance PaymentDebit NoteCredit Note

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.

IBSCBSTax ReformConsumption TaxationPure ReimbursementNon-Onerous TransactionTaxable BaseTax NeutralityCorporate Governance

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.

Investment GrantsTax ReformSupplementary Law No. 214/2025Federal TaxationTax BaseOperating RevenueGovernment TransferDonations with ConsiderationCorporate Income Tax (IRPJ) Tax Credit

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.

Tax ReformTax Reform in the Telecommunications SectorIBS and CBS in TelecommunicationsImpacts of Tax Reform on TelecommunicationsNFCom Model 62Tax Reform: Telecom ConsumptionICMS and ISS Transition in Telecommunications

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.

EFD ContributionsCBS/IBSTax ReformPIS/PASEPCOFINS and ICMS

Tax PMO: Project Management for Implementing the Tax Reform

Learn how the Tax PMO integrates project management and tax expertise to organize the implementation of the Tax Reform with governance and efficiency

Tax ReformTax ConsultancyProject ManagementPMOTax GovernanceTax Reform ImplementationPMO for Tax ReformImplementation of Tax Reform in CompaniesTax Project ManagementGovernance in Tax ReformImpacts of Tax Reform on CompaniesHow to Structure Tax Reform ProjectsConsultative Support in Tax ReformIntegration Between Tax and PMOIntegrated Management of Departments for Tax ReformIBS and CBS Adaptation ProjectMethodology for Tax Reform ImplementationConsultancy for Compliance with the New Tax SystemHow to Organize Internal Departments for Tax ReformTax ComplianceTax TransformationERP and Tax ReformInterdepartmental ManagementIndirect TaxesCorporate Governance