On January 16, 2025, Complementary Law No. 214 (LC No. 214/2025) was published, regulating the new taxes created by the consumption tax reform introduced by Constitutional Amendment No. 132/2023 (Emenda Constitucional No. 132/2023): the Tax on Goods and Services (Imposto sobre Bens e Servicos – IBS), the Contribution on Goods and Services (Contribuicao sobre Bens e Servicos – CBS), and the Selective Tax (Imposto Seletivo – IS).
We hereby launch a series of advisories addressing some of the main aspects of the new taxes, beginning with the General Rules and the Differentiated Regimes of the IBS and the CBS.
Click here to access the full advisory [link].
