Complementary Law No. 227/2026 was published on the 14th, representing the second complementary law relating to the implementation of the Tax Reform. Resulting from the enactment of Complementary Bill No. 108/2024, it establishes the IBS Management Committee (CGIBS), sets rules for the IBS administrative process and litigation and for the ICMS transition, establishes general rules for ITCMD and ITBI, and amends provisions of Complementary Law No. 214/2025, which established the IBS, CBS, and IS and created the CGIBS.

With the publication of Complementary Law No. 227/2026, the authorities will finally be able to proceed with the implementation of the Tax Reform, with the full operation of the CGIBS and the issuance of complementary rules, such as the IBS and CBS regulations and normative acts.

At the same event sanctioning Complementary Bill No. 108/2024, the President of the Republic also announced the launch of the Consumption Tax Reform Platform, a digital platform that will support the implementation of the IBS and CBS. This platform includes important features such as a tax calculator, assisted calculation, pre-filled returns, and tracking of amounts payable.

Although the collection of the IBS and CBS in 2026 will have no financial impact on taxpayers, the Consumption Tax Reform Platform can be an important tool for adaptation and learning about the major changes brought about by the reform. Therefore, it is important that taxpayers access it to better understand how it works and the tools it provides.

Over the next few days, we will prepare detailed descriptions of the relevant changes to ITBI and ITCMD, as well as the new administrative tax litigation established for IBS and CBS.

Our Tax team is available to answer any questions on the subject.