{"id":27468,"date":"2026-02-04T17:20:46","date_gmt":"2026-02-04T20:20:46","guid":{"rendered":"https:\/\/logicassessoria.com.br\/?p=27468"},"modified":"2026-02-04T17:20:46","modified_gmt":"2026-02-04T20:20:46","slug":"reforma-tributaria-conheca-as-novas-obrigacoes-acessorias-que-entram-em-vigor-em-2026","status":"publish","type":"post","link":"https:\/\/logic.siteup.dev\/en\/2026\/02\/04\/reforma-tributaria-conheca-as-novas-obrigacoes-acessorias-que-entram-em-vigor-em-2026\/","title":{"rendered":"Tax Reform: Learn about the new ancillary obligations that will come into effect in 2026."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Tax reform has moved beyond theory and will begin to directly impact the daily operations of companies starting in 2026. This year marks the beginning of a decisive phase of... <strong>testing, adjustments and transition<\/strong>, with the creation of new ancillary obligations linked to CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Although 2026 is not yet a year when these taxes will actually be collected, <strong>ancillary obligations are now required.<\/strong> Ignoring this movement can lead to operational, fiscal, and technological risks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, Log\u00edc Assessoria Empresarial explains, in a practical way, <strong>What changes in 2026 and how your company should prepare?<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026: The official start of the new obligations of the Tax Reform.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Since <strong>January 1, 2026<\/strong>, Taxpayers will face new requirements related to issuing tax documents and providing information to the tax authorities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These obligations aim to prepare companies, systems, and the government itself for the definitive implementation of CBS and IBS in the following years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In summary, 2026 is the year in which:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The systems will be tested.<\/li>\n\n\n\n<li>Internal processes will be adjusted.<\/li>\n\n\n\n<li>The inconsistencies will need to be corrected.<\/li>\n\n\n\n<li>The adaptation process begins in a mandatory way.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">New ancillary obligations starting in 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Starting in 2026, taxpayers will be required to:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udcc4 Issuance of electronic tax documents highlighting CBS and IBS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The tax documents should be included. <strong>CBS and IBS highlighted by operation.<\/strong>, according to rules and layouts defined in specific Technical Notes for each document.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udcd1 Presentation of Specific Regime Declarations (DRe)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When available, they should be delivered. <strong>Declarations of Specific Regimes<\/strong>, following rules and layouts defined in a specific Technical Document.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These statements will apply, for example, to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>financial institutions<\/li>\n\n\n\n<li>health plans<\/li>\n\n\n\n<li>consortia<\/li>\n\n\n\n<li>insurance<\/li>\n\n\n\n<li>pension<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83c\udf10 Digital platform information<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tax returns and\/or documents related to the following should also be submitted. <strong>operations performed on digital platforms<\/strong>, according to specific rules that will be detailed later.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83e\uddfe Registration with the CNPJ (Brazilian National Registry of Legal Entities) for individuals (starting in July 2026)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Starting in July 2026, <strong>Individual taxpayers contributing to CBS and IBS must register with the CNPJ (Brazilian National Registry of Legal Entities).<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important to highlight:<br>\ud83d\udc49 this registration <strong>It does not transform a natural person into a legal entity.<\/strong>.<br>It serves exclusively for <strong>to facilitate the calculation of CBS and IBS<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax documents that will now be highlighted under CBS and IBS.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The following documents must be issued highlighting the new taxes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Electronic Invoice (NF-e)<\/li>\n\n\n\n<li>Electronic Consumer Invoice (NFC-e)<\/li>\n\n\n\n<li>Electronic Freight Document (CT-e)<\/li>\n\n\n\n<li>Electronic Freight Document \u2013 Other Services (CT-e OS)<\/li>\n\n\n\n<li>Electronic Service Invoice (NFS-e)<\/li>\n\n\n\n<li>Electronic Service Invoice for Roadway Operation (NFS-e Via)<\/li>\n\n\n\n<li>Electronic Communication Services Invoice (NFCom)<\/li>\n\n\n\n<li>Electronic Electricity Bill (NF3e)<\/li>\n\n\n\n<li>Electronic Passenger Ticket (BP-e)<\/li>\n\n\n\n<li>Electronic Passenger Ticket for Metropolitan Transportation (BP-e TM)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This requires <strong>Adaptation of systems, ERPs and internal processes<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Layouts have already been defined, but no effective date has been set.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Some documents already have defined layouts, but are still awaiting a date of validity:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Invoice for the Sale of Real Estate (NF-ABI)<\/li>\n\n\n\n<li>Water and Sanitation Invoice (NFAG)<\/li>\n\n\n\n<li>Airline Ticket (BP-e Airline)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The start dates will be determined by <strong>Technical document or joint act of the IBS Management Committee and the Federal Revenue Service.<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Layouts still under construction.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Some documents and statements are still under development, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NF-e Gas<\/li>\n\n\n\n<li>DRe for specific regimes<\/li>\n\n\n\n<li>Other taxable events that will require electronic tax documentation highlighting CBS and IBS.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These layouts will have deadlines and rules defined later, through Technical Notes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Exemption from withholding in 2026: attention to detail<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In 2026, because it is a <strong>year of testing<\/strong>, the taxpayers who <strong>to correctly issue tax documents and fulfill ancillary obligations.<\/strong> They will stay <strong>exempt from collecting CBS and IBS<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This exemption also applies to taxpayers who do not yet have formally defined ancillary obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f Important:<br>Exemption from collection <strong>This does not eliminate the obligation to comply with ancillary requirements.<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax benefit compensation funds<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Companies that have <strong>onerous ICMS tax benefits<\/strong> They may request authorization via e-CAC for <strong>future compensation rights<\/strong>, as provided for in LC 214\/2025.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The electronic form will be available on SISEN.<\/li>\n\n\n\n<li>Each benefit will require a specific application.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This location is strategic for companies that benefit from state tax incentives.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026: A decisive year of testing and transition.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The year 2026 will be marked by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Layout testing and validations<\/li>\n\n\n\n<li>System and ERP adjustments<\/li>\n\n\n\n<li>Correcting inconsistencies before actual billing.<\/li>\n\n\n\n<li>Adapting to the new ancillary obligations<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tax reform truly begins now.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Those who prepare in 2026 will have a competitive advantage in the following years.<br>Those who ignore this risk facing fines, rework, and high costs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How can Log\u00edc help your company?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Log\u00edc Assessoria Empresarial closely monitors the Tax Reform and supports companies in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>fiscal impact analysis<\/li>\n\n\n\n<li>process and system adaptation<\/li>\n\n\n\n<li>guidance on new ancillary obligations<\/li>\n\n\n\n<li>planning for the transition from CBS and IBS<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> If your company wants to navigate the Tax Reform safely, strategically, and with predictability, talk to Log\u00edc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A Reforma Tribut\u00e1ria deixou de ser teoria e come\u00e7a a impactar diretamente a rotina das empresas a partir de 2026. Esse ano marca o in\u00edcio de uma fase decisiva de testes, ajustes e transi\u00e7\u00e3o, com a cria\u00e7\u00e3o de novas obriga\u00e7\u00f5es acess\u00f3rias ligadas \u00e0 CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os) e ao IBS (Imposto sobre Bens [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":27469,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[134],"class_list":["post-27468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reforma Tribut\u00e1ria: conhe\u00e7a as novas obriga\u00e7\u00f5es acess\u00f3rias que entram em vigor em 2026 | Logic<\/title>\n<meta name=\"description\" content=\"Leia Reforma Tribut\u00e1ria: conhe\u00e7a as novas 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company&#039;s accounting and financial management.","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Reforma Tribut\u00e1ria: conhe\u00e7a as novas obriga\u00e7\u00f5es acess\u00f3rias que entram em vigor em 2026 | Logic","og_description":"Leia Reforma Tribut\u00e1ria: conhe\u00e7a as novas obriga\u00e7\u00f5es acess\u00f3rias que entram em vigor em 2026 no blog da Logic Assessoria e encontre informa\u00e7\u00f5es pr\u00e1ticas para apoiar a gest\u00e3o cont\u00e1bil e financeira da 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