Artigo

Brazilian Federal Revenue Service updates Correlation Table between items in LC 116, NBS and tax classification codes.

• HSCE Comments: The Brazilian Federal Revenue Service has released an updated version of the correlation table that links the items of Complementary Law 116/2003, the Brazilian Nomenclature of Services (NBS), the operating indicators, and the tax classifications applicable to IBS and CBS. The document, identified as Annex VIII – Version 1.00.00, represents an important tool to assist taxpayers and accountants in correctly identifying the tax codes applicable to the provision of services.

The Brazilian Federal Revenue Service formalizes its understanding to exclude ICMS-Difal (a specific tax on goods and services) from the calculation basis of PIS and Cofins (federal social security contributions).

• HSCE Comments: The Brazilian Federal Revenue Service (RFB) officially consolidated, through Consultation Solution COSIT No. 198/2025, published on September 24, 2025, the understanding that the ICMS (ICMS-Difal) differential tax rate can be excluded from the calculation basis for PIS and Cofins contributions. Now, according to the Federal Revenue Service itself, the ICMS-Difal represents only a mechanism for sharing revenue between states, not representing a logic different from the already established exclusion of ICMS from the calculation basis of said contributions, that is, it does not constitute the company's own income for the purpose of considering the amounts as taxable gross revenue.

The Treasury Department has unified the IPI tax rate for disposable paper and plastic products at 6.75%.

• HSCE Comments: The Ministry of Finance published Decree No. 12,665/2025, which amends the Table of Incidence of the Tax on Industrialized Products (TIPI) to unify the rate applied to disposable utensils, such as straws, cups, plates and similar articles, manufactured from paper, cardboard and plastic, at 6.75%. The measure will take effect on February 1, 2026.

EFD ICMS/IPI: Tax authorities provide guidance on how to record CBS, IBS, and IS values.

• HSCE Comments: The Brazilian Federal Revenue Service clarified how the values related to the Contribution on Goods and Services (CBS), the Tax on Goods and Services (IBS), and the Selective Tax (IS) should be recorded in the EFD ICMS/IPI, according to version 7.7 of the Frequently Asked Questions file recently published. According to item 19.1 of the document, the new taxes must be considered in the recording of the total value of the tax document, with an exception applicable to the 2026 fiscal year.

Agreements

ICMS Agreement No. 124, of October 3, 2025 –

• HSCE Comments: Amends ICMS Agreement No. 117, of September 5, 2025, which authorizes the establishment of a program for installment payments of tax debts related to ICMS, in the manner specified, and provides other measures. This agreement enters into force on October 7, 2025.

ICMS Agreement No. 127, of October 3, 2025 – 

• HSCE Comments: Authorizes the granting of amnesty and remission of the tax credit related to the ICMS (Tax on Circulation of Goods and Services) corresponding to the complement of the tax withheld by tax substitution, when the value of the transaction to the consumer or end user is greater than the tax base used for tax substitution purposes provided for in Article 3 of ICMS Agreement No. 200, of December 15, 2017. This agreement enters into force on October 7, 2025.

ICMS Agreement No. 146, of October 3, 2025

• HSCE Comments:  Amends ICMS Agreement No. 185, of October 6, 2021, which authorizes the reduction of the ICMS tax base on domestic sales of construction materials. This agreement enters into force on October 7, 2025.

ICMS Agreement No. 154, of October 3, 2025 –  

• HSCE Comments: Amends ICMS Agreement No. 213, of December 15, 2017, which provides for tax substitution in operations with cell phones and smart cards listed in Annex XX of ICMS Agreement 142/18, which provides for the tax substitution and advance collection regimes of the Tax on Operations related to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services (ICMS) with tax closure, relating to the tax due on subsequent operations. This agreement enters into force on October 7, 2025.

DECREE No. 104,755, OF OCTOBER 14, 2025 – 

• HSCE Comments: Amends the ICMS (Tax on Circulation of Goods and Services) regulations, approved by State Decree No. 35,245 of December 26, 1991, regarding transactions involving edible products resulting from chicken slaughter, in the specific case described, and provides other measures. Effective November 1, 2025.

GSEFAZ Resolution No. 027, of October 1, 2025 –  

• HSCE Comments AMENDS Resolution No. 0009/2021-GSEFAZ, which governs the procedures relating to requests for refunds and reimbursements and the issuance and use of the Credit Right Recognition Letter – Letter of Credit. This Resolution enters into force on October 6, 2025.

Normative Instruction No. 128, of October 20, 2025 –

• HSCE Comments: Amends Normative Instruction No. 45, of December 30, 2009, which provides for the form of presentation and mandatory transmission of digital tax records (EFD). This Normative Instruction enters into force on the date of its publication, producing effects from October 1, 2024.

Normative Instruction No. 135, of October 22, 2025 –

• HSCE Comments: Amends Normative Instruction No. 148, of December 2, 2024, which lists the computer products referred to in subparagraph “b” of the sole paragraph of Article 1 and subparagraph “a” of item II of Article 9, both of Decree No. 31,066, of November 28, 2012, which provides for the tax substitution regime with a net ICMS charge in operations with computer products. Effective October 28, 2025.

Amends Ordinance No. 45, of February 13, 2023.

• HSCE Comments: Amends Ordinance No. 45, of February 13, 2023, which establishes the Electronic Invoice for Communication Services, model 62, and the Auxiliary Document of the Electronic Invoice for Communication Services. Enters into force on October 30, 2025.

Decree No. 074-R, of August 26, 2025 –

• 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 the date of its publication, producing effects from September 1, 2025.

Decree No. 093-R, of October 22, 2025 –

• HSCE Comments: This decree amends Decrees No. 016-R/2019, which lists products subject to tax substitution with their respective Value Added Margins (MVA), and 22-R/2018, which accredits companies based in the State as substitute taxpayers for the collection of tax due on transactions involving goods subject to the tax substitution regime, under the conditions specified. This Decree shall enter into force on October 24, 2025.

INSTRUCTIONAL NORMATIVE SSG No. 005, OF OCTOBER 13, 2025 – 

• HSCE Comments: This decree adds Annex A to Normative Instruction No. 004/2025-SGG, which establishes the procedures and criteria for granting ICMS tax credits for priority investments in electrical grid infrastructure in the State of Goiás. This decree enters into force on September 4, 2025.

Cabinet Ordinance No. 358, of October 9, 2025  

• 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 October 16, 2025.

Cabinet Ordinance No. 366, of October 15, 2025 

• 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. This decree comes into effect on October 22, 2025.

Cabinet Ordinance No. 367, of October 15, 2025 –  

• 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 October 22, 2025.

SEFAZ Ordinance No. 087, of October 14, 2025
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• HSCE Comments: This ordinance establishes the conditions, rules, and procedures for issuing the Electronic Communication Services Invoice (NFCom) and its respective Auxiliary Document of the Electronic Communication Services Invoice (DANFE-COM). The main provisions are: establishments of taxpayers registered in the ICMS Taxpayer Registry of the State of Mato Grosso (CCE/MT), whose main or secondary economic activity is classified under a CNAE listed in the Single Annex, and which provide communication and telecommunications services, are required to use the NFCom from November 1, 2025; the DANFE-COM will be issued to represent the services covered by the NFCom or to facilitate the consultation to be made available by the SEFAZ, respecting the layout established in the Taxpayer Guidance Manual (MOC); the issuance of the NFCom in contingency situations must comply with the provisions of articles 14 to 16; The cancellation of the NFCom (Nota Fiscal de Consumidor Eletrônica - Electronic Consumer Invoice) may be requested up to 120 hours after the last month of its authorization, in accordance with the provisions of article 18; in cases where there is joint billing for communication services, the procedures referred to in article 22 must be observed. This Ordinance enters into force on October 21, 2025.

DECREE No. 1,713, OF OCTOBER 23, 2025 –  

• HSCE Comments: This decree amends the RICMS/MT (Regulations for the Tax on Circulation of Goods and Services of Mato Grosso), regarding the ICMS Taxpayer Registry. The bodies and entities of the State Public Administration, both direct and indirect, that voluntarily choose to register in the ICMS Taxpayer Registry are exempt from complying with the ancillary obligations foreseen in the tax legislation, except in relation to the issuance of tax documents when required (addition of § 6°-B to article 58). This Decree enters into force on October 24, 2025.

SEFAZ Resolution No. 3,469, of September 22, 2025  

• HSCE Comments: Amends the wording and adds provisions to Resolution/SEFAZ No. 3,462, of August 11, 2025. This Resolution enters into force on the date of its publication, with effects from August 1, 2025.

Complementary Law No. 349, of October 28, 2025 –  

• HSCE Comments: This law establishes the obligation for companies that benefit from tax, financial-tax, or extra-tax incentives in the State of Mato Grosso do Sul to allocate a portion of the Corporate Income Tax (IRPJ) due in each tax period to the Funds specified herein, and provides other measures. It enters into force on January 27, 2026.

JOINT RESOLUTION SEFAZ/SEMADESC No. 099, OF OCTOBER 16, 2025 – 

• HSCE Comments: Amends the wording of provisions of Joint Resolution SEF/SEPRODES No. 19, of December 20, 1999, and provides other measures. This Joint Resolution enters into force on the date of its publication, producing effects from January 4, 2026.

RESOLUTION No. 5,958, OF OCTOBER 9, 2025 – 

• HSCE Comments: Establishes the procedures for appropriating ICMS (Brazilian state sales tax) credit related to the purchase of milk acquired with special tax treatment. This rule comes into effect on October 10, 2025.

SEF Resolution No. 5,957, of October 9, 2025 –  

• HSCE Comments: This law addresses the calculation and reversal of the excess ICMS (Tax on Circulation of Goods and Services) credit resulting from the entry of goods or assets or the use of services combined with the appropriation of presumed credit. It comes into effect on October 10, 2025.

Decree No. 49,115, of October 23, 2025  

• 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. This rule takes effect from December 1, 2025.

LAW No. 11,215, OF OCTOBER 14, 2025 –

• HSCE Comments: This law amends Law No. 5,530/89, which deals with ICMS (Tax on Circulation of Goods and Services), to set the rate to be applied to domestic acquisitions of paints (NCM 3208.10.10, 3208.20.19, 3209.10.10, 3209.90.11, 3209.90.19 and 3210.00.10) and fillers (NCM 3214.10.20) by participants in the Cultural Photography Contest of the State Secretariat of Culture at 12%. This law enters into force on October 15, 2025.

LEGISLATIVE DECREE No. 030, OF OCTOBER 7, 2025 – 

• HSCE Comments: This decree ratifies ICMS Agreement No. 107/2025, which provides for the validation of procedures adopted in the State of Pará based on ICMS Agreement 143/2024, which extends and amends the provisions of ICMS Agreement 01/99. This Decree enters into force on October 16, 2025.

DECREE No. 47,266, OF OCTOBER 17, 2025 –  

• HSCE Comments: This decree amends Decree No. 38,378/2018, which provides for tax substitution in transactions involving beer, soft drinks, mineral or potable water. This decree enters into force on October 18, 2025.

SEFAZ Ordinance No. 192, of October 23, 2025 –  

• HSCE Comments: This decree amends SEFAZ Decree No. 84/2025, which establishes the values to be used for the purpose of calculating the ICMS tax due by tax substitution in operations with beer, draft beer, soft drinks, energy drinks and isotonic drinks. This decree enters into force on October 24, 2025, and takes effect from November 1, 2025.

TAX PROCEDURE STANDARD No. 045, OF OCTOBER 21, 2025 –  

• HSCE Comments: This tax procedure standard amends NPF No. 17/2025, which publishes new tables of base calculation values related to tax substitution in transactions involving beer, soft drinks, energy drinks, and isotonic drinks. This Tax Procedure Standard comes into effect on October 27, 2025.

Complementary Law No. 565, of October 10, 2025 –  

• HSCE Comments: This supplementary law amends Supplementary Law No. 563/2025, which establishes the Special Program for the Recovery of Tax Credits related to ICMS, IPVA, and ICD (PERC ICMS/IPVA/ICD), to prohibit the use, as a method of payment by offsetting established tax credits related to ICMS, of accumulated credit balances whose specific tax legislation provides for reversal up to the deadline for adherence. This Supplementary Law enters into force on October 11, 2025.

UNATRI Regulatory Act No. 027, dated October 3, 2025 –

• 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, relating to operations with mineral water, rum, sparkling wine, wine, vodka, gin and whisky. This Normative Act enters into force on October 10, 2025.

UNATRI Regulatory Act No. 029, of October 16, 2025 –  

• 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 beer. This Normative Act enters into force on October 22, 2025, producing effects from October 20, 2025.

UNATRI Normative Act No. 030, of October 22, 2025 –  

• 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 October 27, 2025, producing effects from October 27, 2025.

Complementary Law No. 225, of October 27, 2025 –  

• HSCE Comments: Establishes the Special Program for Installment Payment of Tax Credits of the State of Rio de Janeiro, whether or not constituted, registered or not as overdue debt, arising from taxable events occurring up to February 28, 2025, with reduction of legal penalties and late payment charges, in accordance with ICMS Agreement 069/2025, as well as non-tax credits registered as overdue debt, the Special Installment Payment Program for Companies in Judicial Reorganization, in accordance with ICMS Agreement 115/2021, as amended by ICMS Agreement 103/2025. Effective October 27, 2025.

JOINT ORDINANCE-SEI No. 004, OF OCTOBER 21, 2025 –

• HSCE Comments: This Ordinance amends Joint Ordinance SEI PGE/SEFAZ No. 02/2025, which regulates the requirements and conditions necessary for carrying out the settlement of disputes related to the collection of tax and non-tax credits, whether or not registered as outstanding debt. Among the changes, payment in 49 to 120 installments is now permitted for credits considered recoverable, and in 61 to 120 installments for credits classified as medium recoverability, both without discounts (addition of subparagraph “c” to item I and subparagraph “c” to item II, both of article 10). This Ordinance enters into force on October 22, 2025.

Normative Instruction RE No. 089, of October 10, 2025 –

• HSCE Comments: This normative instruction amends IN DRP No. 45/98, regarding the code tables used in the preparation of the Digital Fiscal Bookkeeping (EFD ICMS/IPI). The legal basis of the EFD ICMS/IPI Layout Guidance Manual is modified to Act COTEPE/ICMS 44/2018. Previously, the Manual was provided for in Act COTEPE/ICMS 09/2008 (amendment to item 4.4 of Chapter LI of Title I). This Normative Instruction enters into force on October 13, 2025.

Normative Instruction GAB/CRE No. 042, of September 23, 2025 

• 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 October 1, 2025.

RESOLUTION No. 652, OF OCTOBER 21, 2025 – 

• HSCE Comments: This resolution establishes the procedures for compliance with the General Data Protection Law (LGPD) within the Legislative Secretariat of the Legislative Assembly of the State of Rondônia, and amends Resolution No. 211/2012, which establishes procedures for compliance with the LGPD. This Resolution shall enter into force on October 22, 2025.

DECREE No. 39.310-E, OF OCTOBER 9, 2025 –  

• HSCE Comments: This decree regulates Law No. 2,217/2025, which established the ICMS Tax Credits Refinancing Program (REFIS ICMS), for taxable events that occurred up to December 31, 2024, whether definitively established or not, registered or not as overdue debt, including credits subject to legal proceedings. This Decree enters into force on October 9, 2025.

DIAT Act No. 075, of 2025 –  

• HSCE Comments: Establishes, pursuant to § 2 of Article 33-C of Annex 11 of RICMS/SC-01, procedures for post-validation of the Digital Fiscal Bookkeeping – EFD (ICMS/IPI). Effective 10/01/2025.

SEF Ordinance No. 357, of October 20, 2025 –

• HSCE Comments: Amends SEF Ordinance No. 175 of 2025, which establishes procedures for tax refund requests and sets forth other provisions. Effective October 30, 2025.

SRE Ordinance No. 064, of October 1, 2025  

• 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). The following annexes and items from the segments listed below are excluded from the tax substitution regime, effective January 1, 2026: Annexes IX (medicines), X (alcoholic beverages), XV (lamps, ballasts and starters), and XX (household appliances); item 15 of Annex XIV (auto parts); items 12, 13, 28 to 32, 41, 42, 61 to 71, and 88 to 115 of Annex XVI (food industry products); items 24 to 26, 32 to 36, and 78 of Annex XVII (construction materials and similar products). This decree enters into force on October 2, 2025.

SRE Ordinance No. 065, of October 1, 2025 –  

• HSCE Comments: This decree amends Decree CAT No. 028/2020, 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. The permitted period for recording the tax credit in the event of exclusion of goods from the tax substitution regime is increased from 12 to 24 monthly installments (amendment to item 2 of § 2 of article 3). This decree enters into force on October 2, 2025.

SRE Ordinance No. 066, of October 6, 2025 

• HSCE Comments: This decree amends Decree SRE No. 54/2025, which discloses values for the tax base calculation for the tax substitution of ice cream and preparations for making ice cream in machines. This decree enters into force on October 7, 2025, producing effects from October 1, 2025.

SFP Resolution No. 032, of October 9, 2025 – 

• HSCE Comments: This resolution provides for the active transparency of tax benefits received by legal entities, in accordance with the National Tax Code. This resolution enters into force on October 10, 2025.

SRE Ordinance No. 067, of October 10, 2025 –  

• HSCE Comments: This decree establishes the schedule for the disclosure, through active transparency, of information regarding the waiver of revenue from tax benefits where the beneficiary is a legal entity, in accordance with Resolution SFP No. 032/2025. This decree enters into force on October 13, 2025.

SRE Ordinance No. 069, of October 17, 2025 –  

• HSCE Comments: This decree announces new updated values to be used for the purposes of calculating the tax substitution base, from November 1, 2025 to December 31, 2025, in transactions involving medicines for human use and other pharmaceutical products, as referred to in article 313-A of the RICMS/SP (Regulations for the Tax on Circulation of Goods and Services of the State of São Paulo). This decree enters into force on November 1, 2025.

SRE Ordinance No. 070, of October 21, 2025 –  

• HSCE Comments: This decree establishes the mandatory requirement, starting April 6, 2026, to fill in a specific code in the Tax Benefit Code applied to the item (cBenef) field of the Electronic Invoice (NF-e) and the Electronic Consumer Invoice (NFC-e), whenever the transaction is covered by exemption, non-incidence, reduction of the tax base, special tax regime for applying a percentage to gross revenue, suspension, or deferral, as provided for in state tax legislation. It is emphasized that the specific codes are those established in the cBenef SP Table, available on the Sefaz/SP Portal. This decree enters into force on October 21, 2025.

SEFAZ Ordinance No. 278, of October 6, 2025 –

• HSCE Comments: This decree amends SEFAZ Decree No. 264/2023, which establishes the Tax Schedule of minimum values for the collection of ICMS (Tax on Circulation of Goods and Services) withheld or anticipated in transactions involving mineral or potable water. This decree enters into force on October 9, 2025.

SEFAZ Ordinance No. 279, October 6, 2025 – 

• HSCE Comments: This decree establishes the period for calculating and the payment deadline for ICMS (Tax on Circulation of Goods and Services). It stipulates that in cases where there is no banking activity, state or federal, on the due date, the payment is extended to the next business day, provided it is within the same month. This decree enters into force on October 9, 2025.

SEFAZ Ordinance No. 282, of October 10, 2025 –

• HSCE Comments: This decree establishes the period for calculating and the payment deadline for ICMS (Tax on Circulation of Goods and Services). It stipulates that in cases where there is no banking activity, state or federal, on the due date, the payment is extended to the next business day, provided it is within the same month. This decree enters into force on October 9, 2025.

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