Artigo

Agreements

ICMS Agreement No. 26, of March 5, 2026 Provides for the accession of the State of Goiás.

• HSCE Comments: This agreement concerns the accession of the State of Goiás and amends ICMS Agreement No. 30, of April 11, 2025, which authorizes the granting of a reduction in the ICMS tax base for the entry of goods and assets destined for the installation and construction of electric power transmission lines under the circumstances and conditions specified. This agreement enters into force on March 11, 2026.

ICMS Agreement No. 27, of March 5, 2026 Authorizes the granting of tax benefits.

• HSCE Comments: Authorizes the granting of tax benefits to establishments located in municipalities declared to be in a state of public calamity, as defined by state legislation, under the terms specified. This agreement enters into force on March 11, 2026.

Protocols

No highlight.

Tax Ruling SRRF06 No. 6002 of February 28, 2026.

• HSCE Comments: This Ruling acknowledges the possibility of excluding the Differential Tax (Difal) from the PIS and COFINS tax base in sales to non-taxpayers. The amount referring to the ICMS tax differential applicable to transactions and services destined for a final consumer who is not a taxpayer located in another federative unit may be excluded from the calculation base of the PIS/PASEP Contribution, provided that the corresponding sales revenue was not made with suspension, exemption, zero rate or non-subjection to the incidence of the contribution and the ICMS is highlighted in the tax document, as stipulated in art. Article 26, item XII and sole paragraph, of Normative Instruction RFB No. 2,121, of 2022. The amount referring to the ICMS tax differential applicable to operations and services that send goods and services to a final consumer who is not a taxpayer located in another federative unit may be excluded from the Cofins tax base, provided that the corresponding sales revenue was not made with suspension, zero rate or non-subjection to the incidence of the contribution and the ICMS is highlighted in the tax document, as stipulated in Article 26, item XII and sole paragraph, of Normative Instruction RFB No. 2,121, of 2022.

Brazilian Federal Revenue Service restricts the use of the "inside" calculation when excluding ICMS from PIS/Cofins.

• HSCE Comments: The Brazilian Federal Revenue Service published Ruling No. 21 to clarify the scope of the exclusion of the Tax on the Circulation of Goods and Services (ICMS) from the calculation basis of the Social Integration Program (PIS) and the Contribution to Social Security Financing (Cofins). According to the tax authorities, it is not possible to calculate additional credits using an alternative methodology known as "gross-up" or "inside" calculation. This position defines the application of the thesis established by the Supreme Federal Court (STF) in the judgment of RE 574706 (Topic 69), which determined that ICMS does not form part of the calculation basis for PIS and Cofins contributions. The exclusion of ICMS must consider the value shown on the invoice. According to the Federal Revenue Service, the amount of ICMS to be excluded from the contribution basis corresponds to the value shown on the invoice.

Government revokes import tax increase after negative reaction.

• HSCE Comments: After the negative reaction, the government decided to revoke the tax increase on imported products. With this decision, tariffs were reduced to zero for 105 products. Most of these items are capital goods and IT and telecommunications products. In addition, the decision by the Executive Management Committee (Gecex), a body of the Foreign Trade Chamber (Camex), maintained the tariff rates for another 15 IT products at the previous levels. This is the case for imported smartphones, taxed at 16%. The previous resolution stipulated a tax of 20%.

Split Payment will not be required in 2026.

• HSCE Comments: Technical Notes 2026.001 v.1.01 have been published, bringing relevant updates on Split Payment information in electronic tax documents NFCom, NF3e, NFAg, NFGas, CTe, and BPe. The main clarification is objective: there is no requirement to fill in or use the split payment fields in 2026 in the production environment of companies. The measure is preparatory and is part of the implementation schedule of the Consumption Tax Reform. According to the aforementioned Technical Notes, the new fields and events related to the linking of the payment transaction: are optional in 2026 in the production environment; were created to allow for planning, development, and prior testing; do not have a regulatory character at this time; will have mandatory status defined in the future by a joint act of the IBS Management Committee (CGIBS) and the Brazilian Federal Revenue Service (RFB). The effective activation of the mechanism is scheduled for 2027, but the formal dates will still depend on specific regulatory instruments.

Gecex approves reduction of import tax for hundreds of products.

• HSCE Comments: The Executive Management Committee of the Foreign Trade Chamber (Gecex-Camex) decided this Thursday (March 16), at its 235th Ordinary Meeting, to reduce the import tariff on nearly a thousand products, due to the absence of national production or insufficient production to meet the domestic market. Among the products that had their import tariff reduced to zero are medicines used in the treatment of diabetes, Alzheimer's, Parkinson's and schizophrenia; fungicides and insecticides for pest control in agriculture; inputs for the textile industry; hops for beer production; and products used in hospital nutrition.

DECREE No. 11,840, OF MARCH 6, 2026 Provides for incorporation into State legislation.

• HSCE Comments: This law addresses the incorporation of SINIEF Adjustments, ICMS Agreements and Protocols, and specified Technical Cooperation Agreements, entered into within the scope of the National Council of Finance Policy – CONFAZ, into the state's tax legislation. It enters into force on March 9, 2026.

INSTRUCTIONAL NORMATIVE SURE No. 007, OF MARCH 18, 2026 Provides for the non-application of ROT-ST.

• HSCE Comments: This provision addresses the non-application of the Optional Tax Regime for Tax Substitution – ROT-ST, as outlined in Article 31 of Decree No. 90,309 of March 27, 2023, in the specific case described. It enters into force on March 20, 2026.

INSTRUCTIONAL NORMATIVE SEF No. 014, OF MARCH 12, 2026 Establishes criteria for base reduction.

• HSCE Comments: Establishes criteria for granting and enjoying reductions in the ICMS tax base for imports from abroad and interstate acquisitions as provided for in item 52 of Annex II of the ICMS Regulation, approved by Decree No. 35,245, of December 26, 1991. Effective March 13, 2026.

PORTARIA (T) GAB/SRE N° 004, DE 27 DE MARÇO DE 2026 Establishes Monitoring and Evaluation Committee.

• HSCE Comments: Establishes the Commission for Monitoring and Evaluation of ICMS Tax Benefits, intended for the monitoring, control, and evaluation of tax incentives granted by declaratory act within the scope of the State Secretariat of Finance of Amapá. Effective March 27, 2026.

DECREE No. 53,671, OF MARCH 4, 2026 Incorporates Adjustments and Protocols into the legislation.

• HSCE Comments: Incorporates into the State's tax legislation the SINIEF Adjustments and ICMS Protocols signed within the scope of the National Council of Tax Policy. Effective March 4, 2026.

Decree No. 24,401, of March 4, 2026 Amends Decree 13,780, of March 16, 2012.

• HSCE Comments: Amends Decree No. 13,780, of March 16, 2012, which regulates the Tax on Operations Relating to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services – ICMS, as indicated, and provides other measures. Enters into force on March 5, 2026.

LEGISLATIVE DECREE No. 2,649, OF MARCH 18, 2026 Approves ICMS Agreement 79 of July 2025.

• HSCE Comments: Approves ICMS Agreement 079/2025, which extends and amends ICMS Agreement 100/1997, reducing the ICMS tax base on sales of specified agricultural inputs. Enters into force on March 19, 2026.

Decree No. 018-R, of February 25, 2026 Amends the Single Annex of Decree No. 012-R, of March 29, 2019.

• HSCE Comments: This decree amends Decree No. 12-R/2019, which publishes the Weighted Average Price to the Final Consumer (PMPF) for products in the cold beverage sector. This decree enters into force on March 2, 2026.

Decree No. 6,329-R, of March 4, 2026 Introduces changes to the RICMS/ES (Regulations for the Tax on Circulation of Goods and Services of the State of Espírito Santo).

• HSCE Comments: Amends the RICMS/ES (Regulations for the Tax on Circulation of Goods and Services of the State of Espírito Santo) to grant a presumed tax credit of 7% on interstate sales of raw conilon coffee, in husk or in bean form, produced in Espírito Santo, except for the states of the South and Southeast regions and Mato Grosso, provided that the tax is paid before the shipment of the goods, accompanied by the necessary documents, including the Auxiliary Document of the Electronic Invoice (DANFE) and DUA (Single Tax Collection Document), with the invoice number in the "Additional Information" field of the DUA. This Decree enters into force on March 5, 2026.

Decree No. 10,873, of March 12, 2026 Amends Decree 4,852 of December 1997.

• HSCE Comments: Amends the RCTE/GO (Regulation of the Tax on Circulation of Goods and Services of the State of Goiás) to incorporate ICMS (Tax on Circulation of Goods and Services) Agreements and SINIEF (National System of Fiscal Information) Adjustments, regulates Laws No. 23,924/2025, which deals with the single-phase ICMS taxation regime to be applied to fuel operations, and No. 22,478/2023, which amends Law No. 20,787/2020, which provides for the State of Goiás's adherence to the tax benefits provided for in the legislation of the State of Mato Grosso do Sul, and amends Decrees No. 10,764/2025, which amends the RCTE/GO regarding the Electronic Fiscal Documents (DF-e) that it specifies, and No. 9,724/2020, which regulates Law No. 20,787/2020, which provides for the State of Goiás's adherence to the tax benefits provided for in the legislation of the State of Mato Grosso do Sul. This ordinance enters into force on [date]. 12.03.2026.

PORTARIA GABIN N° 100, DE 06 DE MARÇO DE 2026 Provides for the inclusion of product values in the Reference Values table.

• HSCE Comments: This decree amends the Table of Reference Values, for the purposes of ICMS (Tax on Circulation of Goods and Services) collection, relating to transactions involving beer and energy drinks. This decree enters into force on March 13, 2026.

Cabinet Ordinance No. 114, of March 16, 2026. Provides for the inclusion of product values in the Reference Values table.

• HSCE Comments: This decree amends the Table of Reference Values, for the purposes of ICMS (Tax on Circulation of Goods and Services) collection, relating to transactions involving beer and energy drinks. This decree comes into effect on March 20, 2026.

PORTARIA GABIN N° 117, DE 19 de março de 2026 Provides for the inclusion of product values in the Reference Values table.

• HSCE Comments: This decree amends the Table of Reference Values, for the purposes of ICMS (Tax on Circulation of Goods and Services) collection, regarding transactions involving isotonic drinks. This decree comes into effect on March 24, 2026.

DECREE No. 1,932, OF MARCH 10, 2026. Provides for the exclusion of the products specified herein from the tax substitution regime.

• HSCE Comments: This decree amends the RICMS/MT (Regulations for the Tax on Circulation of Goods and Services of Mato Grosso) to exclude from the tax substitution regime, effective April 1, 2026, wines made from fresh grapes, including wines fortified with alcohol; grape musts, classified under NCM code 2204 (item 24.0 of Table III of Appendix X). Furthermore, it changes the description of the product classified under CEST 02.999.00 to "other alcoholic beverages not specified in the previous items, except those classified under NCM code 2204". This decree enters into force on March 10, 2026.

SEFAZ Resolution No. 3,497, of March 6, 2026. Establishes procedures to be adopted.

• HSCE Comments: This document establishes the procedures to be adopted in the Digital Tax Accounting (EFD) concerning the registration of tax benefits or incentives granted by normative act or by means of a granting act, celebrated or issued individually, which it specifies, and amends Resolution SEFAZ No. 3,475/2025, which supplementarily regulates the provisions of articles 24-F and 24-G of Complementary Law No. 093/2001, as amended by Complementary Law No. 347/2025, which provides for the collection of an additional contribution to PRÓ-DESENVOLVE. It enters into force on March 10, 2026.

DECREE No. 49,201, OF MARCH 27, 2026 Amends the RICMS/MG.

• HSCE Comments: Amends Decree No. 48,589, of March 22, 2023, which regulates the Tax on Operations related to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services – ICMS, and provides other measures. Enters into force on March 28, 2026.

Normative Instruction No. 002, of February 27, 2026 Establishes the minimum percentage of interstate sales transactions.

• HSCE Comments: This normative instruction establishes, in 20%, the minimum percentage of interstate sales related to goods acquired for commercialization, for the purposes of qualification and maintenance of the special distribution center regime, as provided for in article 713-AD of the RICMS/PA. This normative instruction comes into effect on March 2, 2026.

LEGISLATIVE DECREE No. 005, OF MARCH 10, 2026 Ratifies ICMS Agreement No. 25/26.

• HSCE Comments: This decree ratifies ICMS Agreement 25/2026, which amends ICMS Agreement 151/2025, authorizing the reduction of interest and penalties on tax debts related to ICM and ICMS, and validates the terms of the tax legislation that extended its validity. This Legislative Decree enters into force on March 19, 2026.

DECREE No. 47,958, OF MARCH 6, 2026 Amends the ICMS Regulation – RICMS.

• HSCE Comments: This decree extends the validity period of the ICMS exemption on transactions involving condoms from April 30, 2026, to December 31, 2026. This decree enters into force on March 7, 2026, and will have effects from May 1, 2026.

DECREE No. 47,959, OF MARCH 6, 2026 Amends the ICMS Regulation – RICMS.

• HSCE Comments: This decree amends the RICMS/PB (Regulations for the Tax on Circulation of Goods and Services of Paraíba), regarding the exemption of tax on the sale of manufactured products of national origin for commercialization or industrialization in the Manaus Free Trade Zone, to establish that the Boa Vista Free Trade Area encompasses the entirety of the territories of the Municipalities of Boa Vista and Pacaraima, in the State of Roraima. This Decree enters into force on March 7, 2026.

Decree No. 12,828, of February 27, 2026. Amends the ICMS Regulation.

• HSCE Comments: This decree amends the RICMS/PR (Regulations for the Tax on Circulation of Goods and Services of the State of Paraná), primarily to exclude products in the electronics, electro-electronics, and household appliances segment from the tax substitution regime (repeal of Section XXIII of Chapter I of Annex IX). This Decree enters into force on February 27, 2026, producing effects from March 1, 2026, in relation to item III of article 2 of this Decree.

Newsletter No. 006, 2026. Exclusion from the Tax Substitution Regime.

• HSCE Comments: This notice informs about the exclusion of products classified in the segments of cell phones and smart cards, as well as electronic, electro-electronic and household appliances, from the tax substitution regime, as listed in Sections IV and XXIII of Chapter I of Annex IX of the RICMS/PR (Regulations for the Tax on Circulation of Goods and Services of the State of Paraná). Effective from March 1, 2026.

Normative Instruction CAT No. 006, of March 4, 2026 Amends IN CAT No. 19/2025.

• HSCE Comments: This normative instruction amends IN CAT No. 19/2025, which establishes the basis for calculating ICMS (Tax on Circulation of Goods and Services) due by tax substitution, in domestic and import operations involving beer, soft drinks, isotonic drinks, and energy drinks. This Normative Instruction enters into force on March 5, 2026.

UNATRI Normative Act No. 004, of March 4, 2026. Amends UNATRI Normative Act No. 025/2021.

• HSCE Comments: This act amends Normative Act UNATRI No. 25/2021, which discloses Weighted Average Prices to the Final Consumer (PMPF) for calculating the ICMS (Tax on Circulation of Goods and Services) due by tax substitution, in relation to operations with wine. The changes will take effect from March 9, 2026.

UNATRI Normative Act No. 006, of March 17, 2026. Amends UNATRI Normative Act No. 025/2021.

• HSCE Comments: This act amends Normative Act UNATRI No. 25/2021, which discloses Weighted Average Prices to the Final Consumer (PMPF) for calculating the ICMS (Tax on Circulation of Goods and Services) due by tax substitution, regarding operations with sugarcane brandy, vodka, aperitif, gin, liqueur, tequila, whiskey, sparkling wine, and wine. This Normative Act enters into force on March 19, 2026, producing effects from March 23, 2026.

SEFAZ Resolution No. 871, of March 10, 2026. Amends SEFAZ Resolution 720 of February 2014.

• HSCE Comments: Amends SEFAZ Resolution No. 720/2014, which consolidates the tax legislation relating to ICMS (Tax on Circulation of Goods and Services), regarding special procedures, and for compensation, use and transfer of tax credit balances. Enters into force on March 13, 2026.

DECREE No. 35,409, OF MARCH 27, 2026 Amends Annex 007 of State Decree No. 31,825.

• HSCE Comments: Amends the RICMS/RN (Regulations for the Tax on Circulation of Goods and Services of Rio Grande do Norte), regarding the granting of an optional special tax substitution regime to wholesale establishments of beers, draft beers, soft drinks, waters and other beverages, and Decrees No. 22,199/2011, which provides for the granting of a special tax regime to wholesale taxpayers, and 28,881/2019, which grants a special tax regime to taxpayers with the activity of product distribution centers. This Decree enters into force on March 28, 2026.

DECREE No. 58,655, OF MARCH 10, 2026 Amends the effective date of Decree No. 58,626.

• HSCE Comments: This decree amends Decree No. 58,626/2026, which modifies Section III of Appendix II of the RICMS/RS (Regulations for the Tax on Circulation of Goods and Services of the State of Rio Grande do Sul), to extend, from April 1, 2026 to October 1, 2026, the exclusion of the segments of razor blades, razors, and perfumery, personal hygiene, and cosmetic products from the tax substitution regime. This Decree enters into force on March 11, 2026, producing effects from April 1, 2026.

DECREE No. 58,682, OF MARCH 23, 2026 Modifies the RICMS/RS.

• HSCE Comments: This decree amends the RICMS/RS (Regulations for the Tax on Circulation of Goods and Services of the State of Rio Grande do Sul) regarding the presumed credit applicable to the industrialization of electronic and computer products, in an amount equal to that resulting from the application of the following percentages to the value of the tax levied on sales of printed circuit boards with assembled components. This decree enters into force on March 25, 2026, with retroactive effect to January 1, 2026.

Normative Instruction GAB/CRE No. 017, dated March 24, 2026, adds items to Normative Instruction No. 017/2019/GAB/CRE.

• HSCE Comments: This normative instruction includes products and their respective values in IN GAB/CRE No. 17/2019, which establishes the Tax Schedule and Price Bulletin for goods and products, in relation to operations with beers. This Normative Instruction enters into force on March 26, 2026, producing effects from April 1, 2026.

DECREE No. 1,434, OF MARCH 4, 2026 Introduces Amendment 4,962 to RICMS/SC-01.

• HSCE Comments: Amends the RICMS/SC (Regulations for the Tax on Circulation of Goods and Services of the State of Santa Catarina) regarding the value resulting from the consolidated calculation. Effective March 4, 2026.

DECREE No. 1,452, OF MARCH 18, 2026 Introduces Amendment 4,973 to RICMS/SC-01.

• HSCE Comments: Amends the RICMS/SC (Regulations for the Tax on Circulation of Goods and Services of the State of Santa Catarina) regarding procedures for transferring tax credits. These provisions will come into effect on March 18, 2026.

SRE Ordinance No. 005, of March 5, 2026. Amends SRE Ordinance 88/25, of November 27, 2025.

• HSCE Comments: This decree amends Decree SRE 088/2025, which establishes the MVA percentages to be used in calculating the tax base for tax substitution in transactions involving construction materials and similar goods, as referred to in article 313-Z of the RICMS/SP. These provisions will come into effect on April 1, 2026.

SRE Ordinance No. 007, of March 12, 2026. Amends CAT Ordinance 28/20, of March 19, 2020.

• HSCE Comments: This decree amends Decree CAT No. 28/2020, which regulates the procedures to be adopted by ICMS taxpayers regarding the inventory of goods, due to exclusion from or inclusion in the tax substitution regime with withholding, or advance payment of the tax. It reduces the number of installments, from 24 to 12 monthly installments, for the permitted period for the issuance of the tax credit in the event of exclusion of goods from the tax substitution regime (amendment to item 2 of § 2 of article 3). This decree enters into force on March 13, 2026, producing effects from January 1, 2026.

SRE Ordinance No. 009, of March 17, 2026. Revokes provisions of CAT Ordinance 68/19.

• HSCE Comments: This decree amends Decree CAT No. 68/2019, which discloses the list of goods subject to the tax substitution regime with advance withholding of ICMS (Tax on Circulation of Goods and Services), as well as Decrees SRE No. 88/2025 and 89/2025, which establish, respectively, the tax base for the tax due by tax substitution in operations with construction materials and similar products, and with mineral and natural water, soft drinks, energy and hydroelectrolytic drinks, beer and draft beer. This decree enters into force on July 1, 2026.

SRE Ordinance No. 012, of March 24, 2026. Establishes the tax base for the sale of products from the food industry.

• HSCE Comments: This decree announces new VAT-ST percentages to be used in calculating the ICMS tax base due by tax substitution in operations with food industry products, as referred to in article 313-W of the RICMS/SP, valid for the period from May 1, 2026 to January 31, 2029. This decree enters into force on May 1, 2026.

SEFAZ Ordinance No. 076, of March 6, 2026. Amends the sole Annex of SEFAZ Ordinance No. 0327.

• HSCE Comments: This decree amends SEFAZ Decree No. 327/2025, which establishes the Tax Schedule of minimum values for the collection of ICMS (Tax on Circulation of Goods and Services) withheld or anticipated in operations with beer, draft beer, soft drinks, syrup or concentrated extract intended for the preparation of soft drinks in pre-mix and post-mix machines, hydroelectrolytic (isotonic) and energy drinks. This decree enters into force on March 16, 2026.

DECREE No. 1,410, OF MARCH 25, 2026 Amends the RICMS/SE.

• HSCE Comments: This decree amends the RICMS/SE (Regulations for the Tax on Circulation of Goods and Services of the State of Sergipe), primarily to exclude the State of Paraná from the tax substitution regime for transactions involving cell phones and smart cards (amendment to item XVII of article 681). This decree enters into force on March 26, 2026.

SEFAZ GABSEC Ordinance No. 248, of March 16, 2026 Amends the Single Annex of SEFAZ Ordinance No. 1307.

• HSCE Comments: Amends SEFAZ Ordinance No. 1,307/2015, which provides for the use of differentiated MVA percentages for the purpose of calculating the ICMS tax base due by tax substitution, in transactions involving auto parts linked to a loyalty contract, destined for a taxpayer located in the State of Tocantins. Effective March 23, 2026.