CBS/IBS for Foreign Digital Suppliers Selling Into Brazil
Brazil's tax reform makes non-resident digital suppliers — SaaS, streaming, platforms — register for and collect CBS/IBS on Brazilian sales. What changes and when.
6 articles
Brazil's tax reform makes non-resident digital suppliers — SaaS, streaming, platforms — register for and collect CBS/IBS on Brazilian sales. What changes and when.
Brazil's tax reform introduces split payment — IBS and CBS are withheld automatically at settlement. What it is, the timeline, and the cash-flow impact.
Brazil now has a dual VAT — IBS (states/municipalities) and CBS (federal) — replacing five legacy taxes, plus a Selective Tax. How the 2026–2033 reform works.
Brazil's tax reform created a federal Selective Tax on harmful goods and services: what it covers, when it starts in 2027 and how it sits beside IBS/CBS.
Brazil's new dual VAT enters a practical testing phase in 2026. Foreign companies should review pricing, contracts, systems, imports, credits and cash flow.
Brazil is replacing five taxes with a dual VAT. The transition timeline, the cash-flow impact, and the three decisions every foreign group must make before 2027.