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2026: the test year for CBS and IBS

What already appears on invoices, what can be offset, and what your company must adjust before 2027.

Tax reformEquivalência team

In 2026, invoices show CBS at 0.9% and IBS at 0.1%. The aim is to test systems and data matching before the taxes are actually charged.

The amounts shown can be offset against PIS and Cofins due. The cash impact is small, but the operational impact is not: product master data, tax classification and ERP settings must be right.

In 2027, CBS applies in full and PIS and Cofins are abolished. Companies that use 2026 to simulate the new model will reach the switch knowing the effect on margins and prices.

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