IBS/CBS document fields become operational before the tax replacement and rate transition completes in 2033.
Regular-regime businesses and electronic fiscal documents within IBS/CBS scope.
Regime-specific rules and accessory-obligation relief apply under official legislation.
Brazilian consumption-tax reform constitutional and complementary legislation.
Regular-regime electronic fiscal documents.
Official regime and document-specific rules apply.
Taxpayers within the CBS transition.
Transitional rates and special regimes apply.
Full CBS/IBS model after the ICMS/ISS transition.
Special regimes and statutory exceptions remain applicable.