The 2027 switchover: presumed CBS credit on inventory
Opening inventory, calculation and documentation to claim the presumed CBS credit on stock held on January 1, 2027, where applicable.
Tax reform: what to do now
The deadlines running now and the transition calendar through 2033, in one place.
Open windows
Presumed CBS credit on inventory
Inventory on December 31, 2026, of the reference stock of January 1, 2027
Learn moreSimples vs. VAT
Cancellation of the option from November 3 to December 20, 2026
Learn moreICMS Compensation Fund
Registration by December 31, 2028
Learn more
The calendar that matters
2026
Test year: current taxes continue; CBS (0.9%) and IBS (0.1%) are shown on invoices and offset against PIS/Cofins.
2027–2028
PIS and Cofins end, including on imports; full CBS; IPI reduced to zero, except for products with incentivized manufacturing in the Manaus Free Trade Zone; the Selective Tax begins; IBS at 0.1%.
2029–2032
ICMS and ISS shrink gradually and IBS grows; ICMS incentives last only until 2032.
2033
ICMS and ISS are phased out; full CBS and IBS system.
Basis: Constitutional Amendment 132/2023, Complementary Law 214/2025 and Complementary Law 227/2026. Updated on October 23, 2026.
Related services
Simples vs. VAT: inside the DAS or the regular regime?
A simulation for Simples Nacional companies deciding whether to pay IBS and CBS inside the DAS or under the regular regime, taking into account the credit passed to customers.
ICMS benefits Compensation Fund
Technical file and calculations to enroll onerous ICMS benefits in the Compensation Fund within the deadline.
ICMS credit desk
Mapping, preparation for approval and options for using ICMS credit balances before the transition to IBS.
Recurring tax compliance
Monthly monitoring of obligations, tax standing and rule changes, with documents captured straight from official sources, with no manual sending.
Reform alerts
Get the deadlines and changes that affect your company by email.