Compendium · Americas · Brazil
Brazil: CBS/IBS (reform) on digital services
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Not supported by the free-threshold API · Local term: CBS/IBS (reform)
Last verified: 2026-10-29
From the IBS/CBS reform (Complementary Law 214/2025), foreign providers of digital services consumed in Brazil are generally within scope of CBS/IBS, must obtain a Brazilian CNPJ before taxable activity, and face no registration threshold. If sales are made exclusively through a registered Brazilian digital platform, the platform may be liable instead. Older ISS municipal digital-services rules are being replaced — confirm transition timing for your supplies
Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime
Spot a mistake in Brazil’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (CBS/IBS (reform))
- Free threshold?
- No — Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime
- Amount / measure
- BRL 0
No registration threshold under LC 214/2025 framing for non-resident digital suppliers — register (CNPJ / IBS-CBS registry) before taxable activity unless a registered Brazilian platform is liable in your place - Window
- Before starting taxable supplies in Brazil
- Standard rate
- —
CBS/IBS rates are set under the reform schedule and are not a single historical ISS percentage. Do not treat a legacy municipal ISS rate as the national digital rate. Confirm the applicable CBS/IBS reference rates for your period as of 2026-10-29 - Who must register
- Non-resident suppliers of digital services consumed in Brazil, unless a registered Brazilian digital platform is the liable person for those supplies under LC 214/2025
- Evidence of location
- Brazilian place-of-consumption tests for digital services are defined in the reform legislation/regulations. Keep customer Brazilian billing, payment and access indicators. Detailed English two-evidence guidance was not the primary official framing located as of 2026-10-29
- Invoicing
- Follow Brazilian electronic invoicing / IBS-CBS document rules applicable to your registration; platforms may issue documents when they are the taxable person
- Filing
- Filing and payment calendars for IBS/CBS non-residents are set in regulations under LC 214/2025. Not summarised as a single monthly deadline in the English secondary sources checked as of 2026-10-29 — use the RFB / IBS-CBS portal calendar once registered
- Effective
- Complementary Law 214/2025 (IBS/CBS) impacting non-resident digital suppliers and platforms; transition from ISS
- Authority
- Receita Federal do Brasil / IBS-CBS authorities
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime
How to register
- Self-register online?
- No — Not a pure self-service OSS-style portal. Non-resident digital suppliers that are the taxable person under LC 214/2025 must obtain a Brazilian CNPJ and enrol in the IBS/CBS registry — typically through a Brazilian attorney-in-fact — unless a Brazilian platform is liable instead
- Resident representative / fiscal agent
- CNPJ enrolment for non-residents typically requires a Brazilian attorney-in-fact / representative. Confirm the current RFB checklist as of 2026-10-29
- Regime
- IBS/CBS registration with Brazilian CNPJ for non-resident digital suppliers (LC 214/2025), unless a registered Brazilian platform is liable
Steps (in order)
- Determine whether you supply digital services consumed in Brazil and whether a registered Brazilian platform is liable instead of you
- If you are the taxable person: appoint a Brazilian attorney-in-fact and obtain CNPJ via Receita Federal channels — https://www.gov.br/receitafederal/
- Enrol in the IBS/CBS registry before taxable activity with the foreign corporate documents RFB requires
- Charge, file and pay CBS/IBS per the reform calendar and portal instructions; keep consumption-location evidence
Documents
- Foreign corporate / constitutional documents — For CNPJ / IBS-CBS enrolment; apostille/legalisation and Portuguese translation commonly required
- Brazilian attorney-in-fact / representative documents — Power of attorney and ID as required for CNPJ of non-residents
- IBS/CBS enrolment pack — As published by RFB once the digital-supplier checklist is confirmed
- Official processing time
- Receita Federal does not publish a single English service-level time for non-resident CNPJ + IBS/CBS enrolment on the pages reviewed as of 2026-10-29; timing varies with complete documents and queues
- Official fees
- Government CNPJ / enrolment fees follow RFB tables; attorney and translation costs are commercial
- Portal
- https://www.gov.br/receitafederal/
- Local bank account
- Payment rails are defined in IBS/CBS regulations; not fully summarised here as of 2026-10-29
- Filing frequency
- Per IBS/CBS regulations and portal calendar (confirm once enrolled) as of 2026-10-29
- Payment currency
- BRL
- Input VAT recovery
- Credits follow IBS/CBS credit rules for registered taxpayers — confirm status under the reform
- Portal language
- Portuguese (official)
- Penalties
- Non-registration and non-payment attract Brazilian tax penalties; unregistered suppliers may also face withholding on remittances under the reform rules
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Brazil — Member firm
- Deloitte Brazil — Member firm
- EY Brazil — Member firm
Official sources
Planalto — Lei Complementar 214/2025
KPMG — Impact on nonresident sellers and digital platforms (secondary)
Last verified: 2026-10-29.
FAQ
- Is there a free threshold for foreign digital sellers in Brazil under IBS/CBS?
- No registration threshold in the LC 214/2025 framing summarised here; platform liability can replace supplier registration when sales are exclusively through a registered Brazilian platform
- What rate should I show?
- Use the CBS/IBS reference rates for the period — do not rely on a legacy municipal ISS percentage
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice