| Indirect tax | ICMS, ISS, PIS/COFINS, IPI (moving to CBS/IBS) · No single rate (ICMS roughly 17-23% by state; ISS 2-5%; PIS/COFINS 9.25%); CBS 0.9% + IBS 0.1% test rates in 2026Brazil's consumption-tax reform (Complementary Law 214/2025) replaces PIS/COFINS with the federal CBS from 2027 and ICMS/ISS with the subnational IBS over 2029-2033; 2026 is a test year in which CBS 0.9% and IBS 0.1% appear on e-invoices without being collected. |
|---|
| E-invoicing | Mandatory · NF-e, NFC-e, NFS-e (national standard), CT-eElectronic fiscal documents authorized by tax authorities are mandatory for goods (NF-e/NFC-e), services (NFS-e) and transport (CT-e). New CBS/IBS layouts apply from January 2026, though documents are temporarily not rejected when those fields are blank. From 1 December 2026, non-ICMS taxpayers, nonresidents and digital platforms must issue NF-e/NFS-e for supplies under the new taxes. |
|---|
| Data protection | Lei Geral de Proteção de Dados Pessoais (Lei 13.709/2018)In force and enforced by the ANPD with GDPR-style obligations, mandatory security-incident reporting and fines of up to 2% of Brazilian revenue, capped at BRL 50 million per infraction. |
|---|
| AI rules | No AI-specific statute yet; AI bill PL 2338/2023 passed the Senate in December 2024 and was still awaiting a report in a Chamber of Deputies special committee as of September 2026. |
|---|
| Systems we migrate from or connect to | TOTVS, Omie, Bling, Conta Azul, Sankhya, Senior Sistemas, SAP Business OneMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
|---|
| Payment rails for web apps and SaaS | PIX, Boleto bancário, Mercado Pago, PagBank (PagSeguro), Stone, Cielo |
|---|
| Also worth knowing | ERP must handle state ICMS rates, tax substitution (ICMS-ST) and interstate differentials, municipal ISS rules, SPED digital bookkeeping and the Simples Nacional regime, while running CBS/IBS in parallel through the 2026-2033 transition. |
|---|