Artigo

Agreements

ICMS Agreement No. 57, of May 8, 2026 Amends ICMS Agreement No. 210, of 2023.

• HSCE Comments: Amends ICMS Agreement No. 210, of December 8, 2023, which authorizes the federative units mentioned therein to institute a transaction under the terms specified. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.

ICMS Agreement No. 58, of May 8, 2026 Provides for the accession of the State of Pará.

• HSCE Comments: This agreement concerns the accession of the State of Pará and amends ICMS Agreement No. 44, of April 6, 2026, which authorizes the establishment of an administrative transaction under the terms specified. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.

Agreement No. 59, of May 8, 2026 Amends ICMS Agreement No. 35, of April 11, 2025.

• HSCE Comments: Amends ICMS Agreement No. 35, of April 11, 2025, which authorizes the establishment of a tax credit recovery program, as specified. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.

Protocols

ICMS Protocol No. 038, of May 18, 2026

• HSCE Comments: This protocol reinstates and extends, until December 30, 2027, ICMS Protocol 86/2022, which provides for the suspension of ICMS collection on interstate shipments of goods to non-bonded general warehouses. Therefore, procedures carried out between January 1, 2026 and May 19, 2026 are validated.

ICMS Protocol No. 039, of May 18, 2026

• HSCE Comments: This protocol amends ICMS Protocol 64/2021, which provides for procedures in interstate operations with sugarcane between the States of Minas Gerais and São Paulo – ancillary obligations, to add to Annex IV (Authorized Carriers) the establishments that it specifies.

Regulations for the Tax on Goods and Services have been published by CGIBS, marking progress in the Tax Reform.

• HSCE Comments: The Consumption Tax Reform is becoming increasingly consolidated in the Brazilian legal system. On the IBS Management Committee's website, the Regulation of the Tax on Goods and Services, approved by the CGIBS, was published on April 30, 2026. The text, composed of 617 articles, presents the details of the new tax shared between states and municipalities, established by Complementary Law No. 214, of January 16, 2025, as a result of Constitutional Amendment 132, of December 20, 2023. Book I brings together the common rules applicable to the IBS and the CBS — Contribution on Goods and Services, under the jurisdiction of the Union —, while Book II addresses the specific provisions of the IBS. This is a work developed over several months, with the aim of providing greater transparency to the Brazilian tax system.

RFB Ordinance No. 678, of April 29, 2026.

• HSCE Comments: This Ordinance establishes the Revenue Panel within the scope of the Special Secretariat of the Federal Revenue of Brazil, consisting of a digital solution aimed at consolidating and making available fiscal and economic information, with the objective of supporting decision-making, encouraging tax compliance, and increasing transparency in the relationship between the tax administration and companies.

TAX REFORM – FEDERAL REVENUE SERVICE RELEASES GUIDANCE MANUAL FOR THE CBS PLATFORM.

• HSCE Comments: The Brazilian Federal Revenue Service (RFB) has made available a manual to guide taxpayers on how to navigate and use the main functionalities of the CBS platform. The material provides instructions on how to use the system, assisting users in accessing available tools and performing the operations foreseen on the platform. In addition, new functionalities have recently been made available on the platform, expanding the resources offered to users and promoting improvements in system usability.

DECREE No. 108,227, OF APRIL 30, 2026 Amends the ICMS regulations.

• HSCE Comments: Amends the ICMS regulation, approved by State Decree No. 35,245, of December 26, 1991, to implement provisions of State Law No. 9,776, of December 22, 2025. Effective May 4, 2026.

DECREE No. 108,737, OF MAY 26, 2026 Grants amnesty or remission of tax credit.

• HSCE Comments: Grants amnesty or remission of tax credit related to ICMS (Tax on Circulation of Goods and Services), arising from the supplementation of the difference in the internal tax rate, referring to the stock of goods subject to the ICMS prepayment regime with tax closure and the tax substitution regime, in the manner specified. Effective May 27, 2026.

GSEFAZ Resolution No. 014, of May 21, 2026, amends Resolution No. 0005/2014-GSEFAZ.

• HSCE Comments: Amends Resolution No. 0005/2014-GSEFAZ, which regulates the procedures for installment payment of ICMS tax credits. Effective May 25, 2026.

Decree No. 058, of May 6, 2026 Amends SEFAZ Decree No. 273/2014.

• HSCE Comments: Amends SEFAZ Ordinance No. 273/2014, which establishes procedures for including information on tax incentives in the Digital Tax Records (EFD), in relation to the presumed credit benefit for fruit pulps and juices. Effective May 7, 2026.

Decree No. 37,315, of May 4, 2026 Amends Decree No. 32,563, of March 26, 2018.

• HSCE Comments: Amends Decree No. 32,563, of March 26, 2018, which publishes, pursuant to Article 3, item I, of Federal Complementary Law No. 160, of August 7, 2017, and clauses two, item I, and three, item I, of ICMS Agreement No. 190/17, a list identifying current normative acts relating to tax benefits established by state legislation that are inconsistent with the provisions of Article 155, § 2, item XII, subparagraph “g”, of the Federal Constitution, as specified. Enters into force on May 6, 2026.

LEGISLATIVE DECREE No. 2,672, OF MAY 1, 2026 Approves provisions of ICMS Agreement 021/2026.

• HSCE Comments: Approves provisions of ICMS Agreement 021/2026, which extends the provisions of agreements that grant tax benefits. Enters into force on May 12, 2026.

Decree No. 042-R, of May 5, 2026 Amends Decrees No. 32-R, of May 27, 2021.

• HSCE Comments: This decree amends Decrees No. 32-R/2021, which authorizes manufacturers of artisanal spirits (cachaça), gin, and whiskey to collect the tax due on operations subject to the tax substitution regime, and No. 69-R/2020, which certifies artisanal beers and draft beers produced by microbreweries listed in the Single Annex for the purpose of collecting the tax due on operations subject to the tax substitution regime, to modify and include the taxpayers specified. This Decree enters into force on May 7, 2026.

Cabinet Ordinance No. 157, of April 30, 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 mineral water. This decree enters into force on May 6, 2026.

Cabinet Ordinance No. 170, of April 29, 2026. Provides for the inclusion of product values in the Reference Values table.

• HSCE Comments: This decree amends the Reference Value Table for ICMS (Tax on Circulation of Goods and Services) collection purposes, relating to transactions involving draft beer, bottled beer, soft drinks, energy drinks, isotonic drinks, and mixed beverages. This decree will come into effect on May 1, 2026.

PORTARIA GABIN N° 174, DE 29 de abril de 2026 Provides for the inclusion of product values in the Reference Values table.

• HSCE Comments: This decree amends the Reference Value Table for ICMS (Tax on Circulation of Goods and Services) collection purposes, relating to ice cream transactions. This decree comes into effect on May 1, 2026.

PORTARIA GABIN N° 177, DE 30 de abril 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 ICMS (Tax on Circulation of Goods and Services) collection purposes, relating to beer transactions. This decree comes into effect on May 6, 2026.

PORTARIA GABIN N° 193, DE 11 DE MAIO 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 energy. This decree comes into effect on May 20, 2026.

SEFAZ Resolution No. 001, of May 4, 2026. Amends Resolution No. 07/2008-SARP, of December 8, 2008.

• HSCE Comments: This resolution amends SARP Resolution No. 07/2008, which establishes normative rules for the implementation of differentiated tax treatment regarding the collection of ICMS (Value Added Tax). Among the changes, the inclusion of taxpayers classified as habitual debtors in the administrative precautionary regime stands out, requiring advance payment of ICMS (addition of article 1-A). This Resolution enters into force on May 18, 2026.

Decree No. 49,233, of May 20, 2026 Amends Decree No. 48,589, of March 22, 2023.

• 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. Effective May 21, 2026.

Decree No. 49,236, of May 26, 2026 Amends Decree No. 48,589, of March 22, 2023.

• 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. Effective May 27, 2026.

DECREE No. 5,361, OF APRIL 30, 2026 Amends the RICMS/PA.

• HSCE Comments: Amends the RICMS/PA (Regulations for the Tax on Circulation of Goods and Services of the State of Pará), regarding compliance with the conditions for exemption or reduction of federal tax burden for the granting of tax benefits specified herein. From January 1, 2026 to December 31, 2026, the conditions for exemption or reduction of federal tax burden for the granting of tax benefits provided for in state legislation based on ICMS agreements are considered met when non-compliance with the conditions results from the provisions of Article 4 of Federal Complementary Law No. 224, of December 26, 2025 (ICMS Agreement 28/26). This Decree enters into force on April 30, 2026.

DECREE No. 48,147, OF MAY 6, 2026 Considers the conditions for tax exemption to be met.

• HSCE Comments: This decree considers the conditions for exemption or reduction of federal tax burden, as provided for in the ICMS agreements, to be met when non-compliance results from the provisions of Article 4 of Complementary Law No. 224/2025. This Decree enters into force on May 7, 2026.

SEFAZ Ordinance No. 095, May 20, 2026 Establishes the values to be used for the purpose of calculating the ICMS tax base.

• HSCE Comments: This decree establishes, effective June 1, 2026, new values to be used for the purpose of calculating the ICMS (Tax on Circulation of Goods and Services) due by tax substitution in transactions involving beer, draft beer, soft drinks, energy drinks, and isotonic drinks. This decree enters into force on April 10, 2026.

Decree No. 13,521, of May 4, 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) to extend, from April 30, 2026 to December 31, 2026, the validity period of the ICMS exemption related to the acquisition of goods destined for the fixed assets of biorefineries. This decree enters into force on April 6, 2026.

Normative Instruction CAT No. 011, of April 30, 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 May 1, 2026.

UNATRI Regulatory Act No. 015, dated May 19, 2026. Amends UNATRI Regulatory 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 sparkling wine and wine. This Normative Act enters into force on May 20, 2026.

SUPTRIB Ordinance No. 064, of May 20, 2026. Discloses the ICMS calculation basis.

• HSCE Comments: Announces the ICMS (Tax on Circulation of Goods and Services) calculation basis for interstate transactions involving raw coffee, for the period of May 25 to 31, 2026. Effective May 21, 2026.

Normative Instruction GS/SEFAZ No. 001, of May 22, 2026 Amends Normative Instruction No. 002/2021.

• HSCE Comments: This normative instruction amends IN GS/SET No. 02/2021, which establishes the Fiscal Operation Codes (CFOP) to be used for calculating the Fiscal Added Value (VAF), starting from the 2021 tax year and 2020 base year, to add CFOP 7.504 "Export of merchandise that was the object of the formation of an export lot" (amendment to the Single Annex). This Normative Instruction enters into force on May 23, 2026.

Normative Instruction RE No. 038, of May 11, 2026. Modifies Normative Instruction DRP No. 45/98.

• HSCE Comments: This normative instruction amends Section I of Appendix XXXVI of IN DRP No. 45/98, which discloses the values corresponding to the final consumer price for defining the tax base for ICMS (Tax on Circulation of Goods and Services) due by tax substitution in operations with cold beverages. This Normative Instruction enters into force on May 15, 2026, producing effects from June 1, 2026.

Normative Instruction RE No. 039, of May 11, 2026. Modifies Normative Instruction DRP No. 45/98.

• HSCE Comments: This normative instruction amends IN DRP No. 45/98, regarding the procedures for defining the final consumer price in transactions involving beverages, used as the basis for calculating the ICMS (Tax on Circulation of Goods and Services) due by tax substitution. This Normative Instruction enters into force on May 15, 2026.

Normative Instruction GAB/CRE No. 025, of April 28, 2026, establishes the Tax Schedule for goods.

• HSCE Comments: This normative instruction establishes the Minimum Price Schedule for goods and services, in relation to: livestock products; agricultural products; dairy and extractive products; fish, containers, tires (carcasses) and others; minerals; products resulting from the slaughter of swine and other products of animal origin; wood products; provision of interstate and intermunicipal road freight transport services. This Normative Instruction enters into force on April 30, 2026, producing effects from May 1, 2026.

SEF Ordinance No. 130, of May 7, 2026 Regulates paragraph 5 of article 25-C of Annex 2 of the RICMS.

• HSCE Comments: This regulation governs paragraph 5 of article 25-C of Annex 2 of the RICMS/SC (Regulations for the Tax on Circulation of Goods and Services of the State of Santa Catarina), establishing cases where the prohibition foreseen in article 25-B does not apply, regarding the presumed credit. It enters into force on May 12, 2026.

DECREE No. 1,541, OF MAY 20, 2026 Amends SEF Ordinance No. 233/2012.

• HSCE Comments: Amends SEF Ordinance No. 233/2012, which provides for the calculation of added value and the definition of the municipalities' share of ICMS revenue. Enters into force on May 20, 2026.

SRE Ordinance No. 020, of May 4, 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), to exclude, as of August 1, 2026, the segments of animal feed and cleaning products from the tax substitution regime (repeal of Annexes XII and XIII). Furthermore, Decrees SRE No. 46/2025, 55/2025, and 57/2025, which establish, respectively, the tax base for the tax due by tax substitution in operations with "pet" type feed for domestic animals, cleaning products, and bleach, whitener, and other bleaching agents, are repealed as of August 1, 2026. This decree enters into force on August 1, 2026.

SRE Ordinance No. 024, of May 15, 2026. Amends SRE Ordinance 59/23, of September 11, 2023.

• HSCE Comments: This decree amends Decree SRE No. 59/2023, which establishes the calculation basis for the sale of electronic, electro-electronic, and household appliances, as referred to in article 313-Z20 of the RICMS/SP, extending, from June 30, 2026 to July 31, 2026, the deadline for using the VAT-ST percentages employed in the composition of the ICMS calculation basis due by tax substitution. This decree enters into force on May 18, 2026.

SRE Ordinance No. 025, of May 19, 2026. Amends CAT Ordinance 12/11, of January 26, 2011.

• HSCE Comments: This decree amends Decree CAT No. 12/2011, which establishes the procedures to be adopted for the purpose of complying with court decisions concerning the taxation of ICMS (Tax on Circulation of Goods and Services) on transactions related to the circulation of electricity. This decree enters into force on May 20, 2026.

SRE Ordinance No. 026, of May 28, 2026. Amends CAT Ordinance 147/09, of July 27, 2009.

• HSCE Comments: Amends Ordinance CAT No. 147/2009, which regulates the procedures to be adopted for the purposes of Digital Tax Accounting (EFD ICMS/IPI) by ICMS taxpayers, to add and modify the codes specified. This ordinance enters into force on May 29, 2026.

SEFAZ Ordinance No. 139, of April 29, 2026 Amends the sole Annex of SEFAZ Ordinance No. 0327/25.

• 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 May 5, 2026.

DECREE No. 7,166, OF MAY 14, 2026 Amends the Tax Regulations.

• HSCE Comments: Amends the Regulation of the Tax on Operations Related to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services – RICMS, approved by Decree No. 2,912, of December 29, 2006, and adopts other measures. Enters into force on May 15, 2026.

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The legislation mentioned in this newsletter refers to the previous month.