Brazil's Tax Reform: what to decide before the transition
In short
A free MOXS Empresarial executive guide for business owners who need to understand the impact of Brazil's Tax Reform (the replacement of PIS, Cofins, IPI, ICMS and ISS by CBS, IBS and the Selective Tax) and decide what to do at each phase of the transition, from 2026 to 2033.
Fact sheet
- Format
- PDF e-book
- Access
- Free, with sign-up
- Author
- MOXS Empresarial
- Legal basis
- Constitutional Amendment 132/2023 and Complementary Law 214/2025
- Status
- In production, coming soon
- Tax Reform
- CBS
- IBS
- Selective Tax
- Tax planning
Who it is for
- 01Business owners and boards who need to prioritize tax decisions that affect cash and margins.
- 02CFOs and controllers who will lead the adaptation of systems, contracts and pricing.
- 03Groups operating across states or sectors, where the shift from origin- to destination-based taxation changes the structure.
What you will find
- 01
Impact map by type of operation
Where the tax swap changes price, credits and margin in manufacturing, trade, services and real estate.
- 02
Decisions that cannot wait
Long-term contracts, pricing, supply chain and accumulated tax credits.
- 03
Transition calendar
What changes in 2026, in 2027, between 2029 and 2032 and in 2033, and what to do before each milestone.
- 04
Phased implementation roadmap
Owners, systems, governance and checkpoints to go through the transition without improvising.
Free e-book
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- Impact map by type of operation
- Decisions that cannot wait
- Transition calendar
- Phased implementation roadmap
Frequently asked questions
01What changes with Brazil's Tax Reform?
Constitutional Amendment 132/2023 replaces five consumption taxes with a dual VAT: CBS (federal) replaces PIS and Cofins, and IBS (states and municipalities) replaces ICMS and ISS. IPI is reduced to zero for most products and a Selective Tax is created on goods harmful to health and the environment. The main regulation is Complementary Law 214/2025.
02When does the Tax Reform take effect?
The transition began in 2026 with test rates of CBS (0.9%) and IBS (0.1%). In 2027 CBS applies in full and PIS and Cofins are abolished. Between 2029 and 2032, ICMS and ISS are gradually reduced while IBS increases. In 2033 the new model applies in full.
03Is the e-book free?
Yes. The e-book is free: join the interest list with your name and email to receive it as soon as it is published.
04Who is this e-book for?
Business owners, boards and CFOs who need to set priorities on pricing, contracts, suppliers, systems and structure before each phase of the transition.
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