What were the tax and accounting updates for 07/13/2026?

See the summary of the main tax and accounting updates for 07/13/2026, prepared by the TF inter team.

Receita Federal: Instrução Normativa RFB nº 2.329, of June 19, 2026, which amends Instrução Normativa RFB nº 2.228, of October 3, 2024, regarding the Social Contribution on Net Income within the process of adapting Brazilian legislation to the Global Anti-Base Erosion rules. Instrução Normativa RFB nº 2.319/2026, which amends the rules for the Social Contribution on Net Income (CSLL) and the Declaration of Federal Tax Debits and Credits (DCTFWeb). Formalization of the new CSLL regime for financial institutions, effective as of April 1, 2026. Instrução Normativa RFB nº 2.306/2026, which amends the rules for the linear reduction of tax incentives and benefits, with a focus on presumed profit.

Tax Reform: Publication of the IBS and CBS Regulations on 04/30/2026, detailing the guidelines for the application of these taxes within the scope of the Tax Reform. Creation of the IBS Management Committee on 12/17/2025, an essential structure for the implementation of the Consumption Tax Reform. Enactment of Lei Complementar nº 214/2025 on 01/16/2025, which establishes the IBS, the CBS, and the Selective Tax, in addition to creating the IBS Management Committee and amending the current tax legislation.

State/SEFAZ: Decreto nº 70.532, of 04/14/2026, which ratifies ICMS Agreements 15/26 and 48/26, entered into at the CONFAZ meetings on 01/27/2026 and 04/06/2026, respectively. Decreto nº 70.417, of 03/04/2026, which ratifies ICMS Agreements 04/26, 08/26, 10/26, 11/26, 12/26, 13/26, 14/26, 18/26, 19/26, 20/26, and 21/26, entered into at the 418th Extraordinary Meeting of CONFAZ on 01/27/2026.

Simples/MEI: Change in the MEI deregistration deadlines, establishing that the notification must be made by December 31 of the calendar year, taking effect as of January 1 of the following year, in accordance with Lei Complementar nº 227/2026. Deadline for re-registration in the Simples Nacional: Individual Microentrepreneurs (MEIs) who were deregistered from the Simples Nacional and wish to return to the regime in 2026 must request re-registration by January 30, 2026. Change in the deadlines for opting into the Simples Nacional for 2027: the option for the Simples Nacional for the year 2027 must be made between September 1 and 30, 2026.

Others: Despacho nº 33/2025, of CONFAZ, consolidating SINIEF Adjustments nº 23 to 32/2025, which amend rules for ICMS, IPI, and NF-e, with impact as of 2025. Extinction of the DIRF and migration to the eSocial and EFD-Reinf as of January 1, 2025. Replacement of the DCTF by the DCTFWeb as of January 2025.

Want to know how these changes affect your company? Talk to the TF inter team.

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