Today (23), Joint Act RFB/CGIBS No. 1/2025 was published, which relaxes the issuance of tax documents with the highlighting of IBS and CBS.

According to the aforementioned act, until the first day of the fourth month following the publication of the common part of the IBS and CBS regulations (still pending):

(i) no penalties will be applied for failure to register the IBS and CBS fields in tax documents; and
(ii) taxpayers will be automatically considered to be in compliance with the ancillary obligations provided for in the legislation and, therefore, exempt from paying IBS and CBS.

The changes introduced by Joint Act RFB/CGIBS No. 1/2025 are a relief for taxpayers who, with the Tax Reform about to come into force, were unable to take the necessary steps to adapt internally.

The Tax Team at FLH Advogados is available to answer any questions on this subject.