Brazil delays IBS/CBS e-invoicing validation for small businesses to 2027

Brazilian tax authorities have confirmed that taxpayers registered under “Simples Nacional”, the Simples excess-sublimit regime, and individual micro-entrepreneurs (MEIs) will not need to comply with the new IBS/CBS e-invoicing validation rules until January 1, 2027. The change gives smaller businesses extra time to adapt their invoicing and accounting systems.

The postponement is part of Brazil's wider indirect tax overhaul, which is replacing several existing levies with a d…