Brazilian Taxes at a Glance
Which taxes appear on electronic invoices, who levies and who pays, which document carries them, which platform field maps to each — and how the reform starting in 2026 changes them
A single Brazilian transaction is taxed at federal, state and municipal level at once, and each level must show on the electronic document. Knowing which level taxes what, and on which document, comes before any code choice. The table brings together the six current taxes and the three reform taxes; each has its own detail page.
The tax map
| Tax | Level | Levied on | Appears on | Taxpayer | Platform field / group |
|---|---|---|---|---|---|
| ICMS | State | Circulation of goods, transport and communication services | NF-e · NFC-e · CT-e | Businesses selling goods | icms |
| IPI | Federal | Industrialised products (factory exit and import) | NF-e | Manufacturers, importers | ipi |
| PIS / COFINS | Federal | Gross revenue | NF-e · NFC-e | All companies (Simples pays inside the DAS) | pis · cofins |
| ISS | Municipal | Services (LC 116 list) | NFS-e | Service providers | aliquota_iss · iss_retido · codigo_servico |
| II | Federal | Imported goods | NF-e (import inbound) | Importers | impostos.ii · DI |
| IBS | State + municipal (new) | Goods and services, replacing ICMS and ISS | All electronic documents | All companies | ibs_cbs |
| CBS | Federal (new) | Goods and services, replacing PIS/COFINS | All electronic documents | All companies | ibs_cbs |
| IS | Federal (new) | Goods harmful to health or the environment (selective tax) | NF-e · NFC-e | Producers, importers | is |
The company regime (CRT) decides the code system
For the same sale, a Simples Nacional company and a regular-regime company fill completely different codes. It is the most common mistake, and the one the platform blocks locally.
| CRT | Regime | ICMS codes | PIS / COFINS | IPI | Company invoice_type |
|---|---|---|---|---|---|
1 | Simples Nacional | CSOSN（3） | Inside the DAS; invoice CST 49, rate 0 | Inside the DAS; invoice CST 99 / 53 | simples_nacional / 1 |
2 | Simples Nacional above the state sub-limit | CST（2） | Inside the DAS | Inside the DAS | simples_nacional_excesso / 2 |
3 | Regular regime (Lucro Real / Presumido) | CST（2） | CST 01: Presumido 0.65 / 3.00, Real 1.65 / 7.60 | Manufacturers CST 50 at the TIPI rate; others 99 | tributacao_normal / lucro_normal / 3 |
4 | MEI | CSOSN（3） | Inside the DAS | Inside the DAS | simples / 4 |
- Local validation: CRT 1 / 4 sending a 2-digit CST, or CRT 2 / 3 sending a 3-digit CSOSN, is rejected immediately with the reason and never forwarded (it would be rejected with 590 / 591 and consume the CNPJ's call quota).
- If
invoice_typeis not one of the values above, the platform skips the check and the tax authority decides. - DIFAL on interstate sales to non-taxpayers: waived for CRT 1 / 4 (ADI 5469), due for CRT 2 / 3.
The 2026–2033 reform timeline
Constitutional Amendment 132/2023 and Complementary Law 214/2025 replace five current taxes with a dual VAT (IBS + CBS) plus a selective tax (IS). During the transition both systems coexist and both must be filled on the invoice.
| Year | What changes |
|---|---|
| 2026 | Test year: IBS 0.1% (state) + CBS 0.9% shown on invoices, offset against PIS/COFINS; invoices without the IBS/CBS group are rejected. |
| 2027 | CBS fully in force, PIS/COFINS abolished; IS starts; IPI zeroed except for Manaus Free Zone products. |
| 2029–2032 | ICMS and ISS phased down each year while IBS phases in. |
| 2033 | ICMS and ISS abolished; IBS + CBS fully operational. |
ibs_cbs[] and is[]; in 2026, missing configuration falls back to the transition default rates. Configure them explicitly as early as possible.Rates, reliefs and codes for each tax are on its detail page; rates and benefits vary by state, municipality and sector, so confirm with your accountant.