What were the tax and accounting updates for 07/14/2026?

Check out the summary of the main tax and accounting updates for 07/14/2026, prepared by the TF inter team.

Receita Federal: Normative Instruction RFB No. 2,319/2026, which amends the rules for the Social Contribution on Net Income (CSLL) and the Declaration of Federal Tax Debts and Credits (DCTFWeb). Formalization of the new CSLL regime for financial institutions, effective as of April 1, 2026. Normative Instruction RFB No. 2,314/2026, which amends procedures related to the refund, offsetting, reimbursement, and repayment of federal taxes.

Tax Reform: Publication of the Regulation on the Tax on Goods and Services (IBS) on 04/30/2026. Publication of the Regulation on the Social Contribution on Goods and Services (CBS) on 04/30/2026. Enactment of Complementary Law No. 227/2026, which creates the Management Committee of the Tax on Goods and Services (IBS) and defines rules for the administration of the IBS.

State/SEFAZ: Decree 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.

Simples/MEI: Change in the deadlines for MEI declassification, establishing that the notification must be made by December 31 of the calendar year, taking effect as of January 1 of the following year, pursuant to Complementary Law No. 227/2026. Deadline for reclassification into Simples Nacional: Individual Microentrepreneurs (MEIs) who were declassified from Simples Nacional and wish to return to the regime in 2026 should request reclassification by 01/30/2026.

Others: Decree No. 12,955, which regulates the Social Contribution on Goods and Services (CBS), established by Complementary Law No. 214/2025.

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

← See all questions and answers