Artigo

Tax Reform: Version 1.20 of Technical Note 2025.002 has been published with new adjustments for the implementation of IBS, CBS, and IS.

• HSCE Comments: Version 1.20 of Technical Note 2025.002-RTC, published on July 30, 2025, brings important advancements to the process of adapting the layout of the Electronic Invoice (NF-e and NFC-e) to the requirements of the Consumption Tax Reform, as established by Complementary Law No. 214/2025. The new version details the implementation schedule, validation rules, and various adjustments, representing another step towards enabling the effective operation of the Tax on Goods and Services (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax (IS), with legal validity starting in January 2026.

Brazilian tax authorities streamline the process of offsetting social security credits following a court ruling.

• HSCE Comments: The system was maintained, but SMEs may be pressured to collect CBS and IBS under the regular regime to guarantee credits to clients. The Federal Revenue Service waived the need to amend the declaration for offsetting social security credits recognized by a final and unappealable court decision. The new rule is contained in Normative Instruction (IN) 2,272/2025, published in the Official Gazette of the Union (DOU) on July 21.

The Brazilian Federal Revenue Service includes the Tax Reform in version 7.6 of the SPED FAQ.

• HSCE Comments: The updated SPED FAQ addresses the impacts of the tax reform and provides guidance to companies and accountants on CBS, IBS, and the Selective Tax. The Brazilian Federal Revenue Service released version 7.6 of the FAQ for the Digital Fiscal Bookkeeping (EFD ICMS IPI), an integral part of the Public Digital Bookkeeping System (SPED), this week. For the first time, the new edition includes a specific item on the Tax Reform, with initial guidance on future ancillary obligations involving the new taxes — CBS, IBS, and Selective Tax (IS).

Quarterly corporate income tax (IRPJ) and social contribution on net profit (CSLL) debits: Impossibility of linking DCOMP to DCTFWeb.

• HSCE Comments: Quarterly corporate income tax (IRPJ) and social contribution on net profit (CSLL) debts eligible for installment payments, even if this option is not exercised, can no longer be linked to any credits in the DCTFWeb (Tax Declaration Form), except for court-ordered suspensions, and provided that the linking of the suspension is carried out before the installment payments are divided. The reason for this limitation is the possibility of errors occurring in the processing of the declarations, which was causing the retention of amended declarations and, in some cases, inconsistencies in tax compliance.

Brazilian tax authority holds welcome live stream for second group of CBS test subjects.

• HSCE Comments: The Brazilian Federal Revenue Service held a welcome and general instructions live stream for the second group of the CBS Pilot Testing Program, promoted in partnership with Serpro. The program aims for a safer and more transparent transition, bringing together companies from different sectors that commit to validating technological solutions and contributing to improvements before final implementation. The first testing phase included companies that already had a prior relationship with the Federal Revenue Service, whether through Confia, Sintonia, or Sped homologation. This group was responsible for structuring the operational base, establishing workflows, and identifying necessary adjustments. Group 2 expands diversity and brings fundamental technological reinforcement, highlighting the fact that almost half of them were nominated by representative entities of software and payment methods.

Major companies join CBS pilot program.

• HSCE Comments: The Brazilian Federal Revenue Service announced the participation of 59 companies in the Pilot Testing Program for the Contribution on Goods and Services (CBS), part of the tax reform focused on consumption. The project aims to test and validate the systems and processes related to the new tax structure before its effective implementation. Among the participants are major names in the business sector, such as Amazon, Ambev, Americanas, Bradesco, Santander, Caixa Econômica Federal, Google, Facebook, Shell, Toyota, Telefônica, TIM, Suzano, Gerdau, Carrefour, Fiat Chrysler, Unimed, and others.

Agreements

ICMS Agreement No. 106, of August 18, 2025 –

• HSCE Comments: This document addresses the validation of procedures adopted in the State of Pará based on ICMS Agreement No. 143, dated December 6, 2024, which extends and amends the provisions of ICMS Agreement No. 1, dated March 2, 1999. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union, and will remain in effect until October 4, 2025.

ICMS Agreement No. 107, of August 18, 2025 –

• HSCE Comments: It provides for the validation of procedures adopted in the State of Pará.

ICMS Agreement No. 109, of August 18, 2025 –

• HSCE Comments:  This agreement concerns the accession of the State of Paraná and amends ICMS Agreement No. 179, of October 6, 2021, which authorizes the State of Santa Catarina to grant tax benefits related to the supply of electricity to a hospital that is part of the Unified Health System – SUS, as 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. 110, of August 18, 2025 –  

• HSCE Comments: Amends ICMS Agreement No. 79, of September 2, 2020, which authorizes the federative units mentioned therein to waive or reduce interest, fines, and other legal charges, through settlement or installment payment of tax debts related to ICM and ICMS in the manner specified. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.

LAW No. 4,643, OF AUGUST 20, 2025

• HSCE Comments: Amends Law No. 4,503, of December 17, 2024, which provides for the granting of a reduction in the tax base of the Tax on Operations Relating to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services – ICMS in the supply of meals by bars, restaurants and similar establishments, to address the application of the benefit. This rule takes effect from August 21, 2025.

INSTRUCTIONAL NORMATIVE SEF No. 049, OF AUGUST 18, 2025 –  

• HSCE Comments: Amends Normative Instruction No. 1, of April 29, 2004, which provides for the procedures referred to in Law No. 6,410, of October 24, 2003, and Executive Decrees No. 1,738, of December 19, 2003, and 1,819, of April 7, 2004. This Normative Instruction enters into force on the date of its publication, producing effects from September 1, 2025.

SURE Ordinance No. 008, of August 19, 2025 –  

• HSCE Comments: This decree discloses the ICMS (Tax on Circulation of Goods and Services) value per kilogram (kg) of wheat flour and wheat flour mixture for the purpose of calculating or recalculating the tax, in accordance with Annex XII, Chapter II, Article 21 of Decree 90.309/2023. This decree enters into force on August 21, 2025.

DECREE No. 103,898, OF AUGUST 21, 2025 –

• HSCE Comments: Amends State Decree No. 72,101, of November 25, 2020, which provides for the granting of differentiated tax treatment to wholesale taxpayers of medicines, drugs and related products. These provisions shall enter into force on September 1, 2025.

JOINT NORMATIVE INSTRUCTION SEFAZ/SESAU No. 001 OF AUGUST 22, 2025 –

• HSCE Comments: Amends Joint Normative Instruction SEF/SESAU No. 1, of December 23, 2024, which lists the products subject to the additional 2% (two percent) ICMS rate, as provided for in subparagraph “t” of item I of article 2 of Law No. 6,558, of December 30, 2004. This Normative Instruction enters into force on August 25, 2025, producing effects from June 1, 2025.

GSEFAZ Ordinance No. 417, of August 20, 2025 

• HSCE Comments Amends Ordinance No. 0044/2013 – GSEFAZ, which lists the re-registered importing commercial establishments as beneficiaries of the tax treatment of the “import corridor”, provided for in Article 1 of Law No. 3,830 of 2012. This rule takes effect from July 1, 2024.

LAW N° 19,391, OF AUGUST 11, 2025 –

• HSCE Comments: This law revokes Law No. 16.097/2016, which established the State Fiscal Equilibrium Fund of the State of Ceará (FEEF). This law enters into force on August 11, 2025.

DEPORTATION No. 272, OF AUGUST 12, 2025 –

• HSCE Comments: This decree suspends the holding of in-person auctions for the transfer of ICMS tax credits by establishments that carry out export operations and services, as provided for in Decree No. 383/2024. This decree will enter into force on August 18, 2025.

Normative Instruction No. 100, of August 11, 2025 –  

• HSCE Comments: Amends the Single Annex of Normative Instruction No. 145, of November 28, 2024, which discloses the values related to the sale of soft drinks to the final consumer, for the purpose of collecting ICMS (Tax on Circulation of Goods and Services) by tax substitution. The rule takes effect from August 20, 2025.

DECREE No. 36,796, OF AUGUST 20, 2025 – 

• HSCE Comments: Amends Decree No. 34,508, of January 4, 2022, which regulates Law No. 10,367, of December 7, 1979, concerning the Industrial Development Fund of Ceará (FDI), and provides other measures. This Decree enters into force on August 22, 2025.

JOINT ORDINANCE No. 042, OF AUGUST 21, 2025 nbsp;-

• HSCE Comments: This law establishes the procedures pertaining to the settlement of disputes involving tax credits, exclusively those not subject to judicial review, carried out jointly by the Attorney General's Office of the Federal District and the State Secretariat of Economy of the Federal District, within the scope of the Negocia-DF Program. It enters into force on August 21, 2025.

DECREE No. 6,133-R, OF AUGUST 4, 2025 –

• HSCE Comments: This decree amends the RICMS/ES (Regulations for the Tax on Circulation of Goods and Services of the State of Espírito Santo) regarding the shipment of goods to the Manaus Free Trade Zone. It clarifies that the tax compliance of shipments to the Manaus Free Trade Zone and other free trade areas will be ensured by registering the shipment with the Superintendency of the Manaus Free Trade Zone (SUFRAMA) as an event on the electronic invoice (NF-e). This decree enters into force on August 7, 2025.

Decree No. 069-R, of August 8, 2025 –

• HSCE Comments: This decree amends the Single Annex of Decree No. 69-R/2020, which lists the establishments manufacturing craft beers and draft beers authorized to use the original MVA (Margin Value Added) in operations subject to the tax substitution regime. This decree enters into force on August 11, 2025.

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

• HSCE Comments: Amends Ordinance No. 012-R/2019, which publishes the Weighted Average Price to the Final Consumer (PMPF) for products in the cold beverage sector. This Ordinance enters into force on August 27, 2025, producing effects from September 1, 2025.

DECREE No. 10,756, OF AUGUST 13, 2025 –

• HSCE Comments: This decree addresses the transfer of accumulated credits from the Tax on Operations Related to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services – ICMS, arising from exports in the situations specified herein, and provides other measures. This Decree enters into force on August 13, 2025.

DECREE No. 10,758, OF AUGUST 15, 2025 –  

• HSCE Comments: Amends Decrees No. 3,822 of July 10, 1992, No. 4,852 of December 29, 1997, No. 5,265 of July 31, 2000, No. 9,724 of October 7, 2020, and No. 9,928 of August 23, 2021, which deal with tax matters. This Decree enters into force on August 15, 2025, and its effects are retroactive to February 1, 2025.

LEGISLATIVE DECREE No. 662, OF AUGUST 14, 2025 – 

• HSCE Comments: This Legislative Decree ratifies, with respect to the State of Goiás, ICMS Agreements No. 78, No. 79, and No. 91, all dated July 4, 2025. This Legislative Decree enters into force on August 18, 2025.

Cabinet Ordinance No. 263, of July 31, 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 corn, millet and sorghum in grains, and rice straw (husk). This decree enters into force on August 7, 2025.

GABIN ORDINANCE No. 272, of August 4, 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 mineral water. This decree comes into effect on August 8, 2025.

Cabinet Decree No. 287, August 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, regarding transactions involving soft drinks. This decree comes into effect on September 1, 2025.

Cabinet Decree No. 290, August 18, 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 August 25, 2025.

SEFAZ Ordinance No. 120, of August 11, 2025 –  

• HSCE Comments: This decree amends SEFAZ Decree No. 45/2023, which establishes and publishes the list of Weighted Average Prices to the Final Consumer (PMPF), for the purpose of determining the tax base for ICMS (Tax on Circulation of Goods and Services) due by tax substitution in operations with mineral water. This decree enters into force on August 14, 2025, producing effects from September 1, 2025.

DECREE No. 16,656, OF AUGUST 4, 2025 –  

• HSCE Comments: Extends the deadline for the tax benefit provided for in Annex I – Tax Benefits, to the ICMS Regulation, under the terms mentioned. This Decree enters into force on the date of its publication, producing effects from July 31, 2025.

SEFAZ Resolution No. 3,464, of August 18, 2025 –  

• HSCE Comments: Establishes the value of UFERMS for the month of September 2025. This regulation takes effect from September 1, 2025.

SAIF COMMUNICATION No. 023, OF AUGUST 1, 2025 –

• HSCE Comments: This announcement publishes a table for calculating ICMS (Tax on Circulation of Goods and Services), ITCD (Tax on Inheritance and Donations of Any Goods or Rights), and overdue fees, for payment until August 2025, in accordance with article 2 of Resolution No. 2,880/97. This rule takes effect from August 2, 2025.

DECREE No. 49,082, OF AUGUST 6, 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 February 27, 2025.

SAIF COMMUNICATION No. 011, OF AUGUST 11, 2025 – 

• HSCE Comments: This notice informs taxpayers who are automatically required to calculate ICMS (Value Added Tax) using the Digital Fiscal Bookkeeping (EFD), replacing the ICMS Calculation and Information Declaration, model 1 (DAPI 1), in accordance with article 3 of SRE Ordinance No. 177/2020. This rule takes effect from August 12, 2025.

DECREE No. 4,814, OF JULY 18, 2025 –

• HSCE Comments: This decree amends the RICMS/PA (Regulations for the Tax on Circulation of Goods and Services of the State of Pará) to stipulate that the collection of tax by way of tax substitution will not apply when a Pará-based establishment, considered a tax substitute, transfers goods of its own production to another Pará-based establishment that is also considered responsible for collection by way of tax substitution, provided that the tax, if collected, would have as its calculation basis the total price charged by the sender, plus the respective Value Added Margin (MVA), as provided for in item IV of article 37. This decree enters into force on August 26, 2025.

SEFAZ Ordinance No. 157, of August 22, 2025 –  

• HSCE Comments: This decree amends SEFAZ Decree No. 084/2025, which establishes the values to be used for the purpose of calculating the ICMS tax due by tax substitution in transactions involving beer, draft beer, soft drinks, energy drinks, and isotonic drinks. The changes are valid from September 1, 2025.

SEFA Resolution No. 659, of August 1, 2025 –  

• HSCE Comments: This resolution amends SEFA Resolution No. 1,527/2015, which regulates the collection of the Inheritance and Gift Tax on any Goods or Rights (ITCMD). This Resolution enters into force on May 1, 2025.

TAX PROCEDURE STANDARD No. 037, OF AUGUST 6, 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 operations with beers, soft drinks, energy drinks and isotonic drinks. This Tax Procedure Standard enters into force on August 14, 2025, producing effects from August 6, 2025.

LEGISLATIVE DECREE No. 009, OF AUGUST 18, 2025 –  

• HSCE Comments: This decree ratifies Decree No. 10,789/2025, which allows for the granting of differentiated tax treatment to establishments that sell goods included in the basic food basket to final consumers who are not taxpayers, under the conditions and rules established in a protocol of intent signed with the State of Paraná, based on the Paraná Competitivo Program, as provided for in Decree No. 7,721/2024. This Legislative Decree enters into force on August 20, 2025.

CAT Normative Instruction No. 011, of July 31, 2025 –  

• HSCE Comments: This normative instruction amends IN CAT No. 008/2025, 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 comes into effect on August 1, 2025.

UNATRI Normative Act No. 021, of July 29, 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 aperitifs, rum, sparkling wine, and wine. This Normative Act enters into force on August 1, 2025, producing effects from August 1, 2025.

UNATRI NORMATIVE ACT No. 022, OF AUGUST 6, 2025 –  

• HSCE Comments:  This regulatory act amends Regulatory 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 soft drinks, sparkling wine, wine, mineral water, and aperitifs and rum. This Regulatory Act enters into force on August 12, 2025, producing effects from August 11, 2025.

SUCIEF Ordinance No. 190, of August 1, 2025 –  

• HSCE Comments: This amends the Single Annex of Ordinance SUCIEF No. 65/19, which discloses the codes linked to the rules listed in the manual on deferral, extension of payment deadlines, suspension, and tax incentives and benefits, approved by Decree No. 27,815/01. This ordinance enters into force on August 4, 2025.

SEFAZ Resolution No. 811, of August 5, 2025 –

• HSCE Comments:  Amends Resolution SEFAZ No. 537, of September 28, 2012, which provides for tax substitution in the State of Rio de Janeiro. This rule takes effect on July 1, 2025.

SSER ORDINANCE No. 425, OF AUGUST 19, 2025 –

• HSCE Comments:  This regulation establishes the procedures to be adopted by representative entities of the beverage sector for the preparation of the PMPF (Percent Price Index for Consumer Products) survey of operations involving beer, draft beer, mineral water, soft drinks, electrolyte (isotonic) and energy drinks, which will serve as the basis for amending the sole annex of the ordinance. This regulation comes into effect on August 20, 2025.

PORTARIA SES/SUBVAPS N° 208, DE 31 DE JULHO DE 2025 –

• HSCE Comments: This decree prohibits the sale and use of the specified food product, ordering all food establishments operating in the State of Rio de Janeiro to remove the batch of said product from consumer display, as the analyzed sample presented unsatisfactory results regarding the Refractive Index Analysis and Labeling Analysis tests. This decree will enter into force on August 25, 2025, repealing any conflicting provisions.

SEI Ordinance No. 853, of August 26, 2025 –

• HSCE Comments: This decree amends SEI Decree No. 011/2023, which establishes the procedures and documentation required to obtain ICMS exemption on the purchase of new vehicles by people with physical, visual, severe or profound mental disabilities, Down syndrome, autism, and by taxi drivers. This decree enters into force on August 27, 2025.

Normative Instruction RE No. 080, of August 22, 2025 –

• 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, to establish the list of Final Consumer Prices (PFCs), applicable from 01.09.2025.

DECREE No. 30,539, OF AUGUST 11, 2025 –

• HSCE Comments: This decree amends the RICMS/RO (Regulations for the Tax on Circulation of Goods and Services of the State of Rondônia) to extend, until July 31, 2027, the validity period of the tax benefit of ICMS exemption on transactions involving fish raised in captivity, whether fresh, chilled or frozen, as well as their meat and parts in their natural state. This decree enters into force on August 11, 2025, producing effects from January 1, 2025. 

DECREE No. 39.011-E, OF AUGUST 8, 2025 –

• HSCE Comments: This decree regulates the installment payment of tax debts related to the Inheritance and Gift Tax (ITCD) in the State of Roraima, in up to 24 consecutive monthly installments. This decree enters into force on August 8, 2025. 

LAW No. 19,395, OF AUGUST 5, 2025 – 

• HSCE Comments: This law addresses the granting of exemptions and reductions in the tax base for the Tax on Operations Related to the Circulation of Goods and the Provision of Interstate and Intermunicipal Transportation and Communication Services (ICMS) on the sale of specified agricultural inputs and establishes other provisions. This regulation takes effect on January 1, 2026.

LAW No. 19,397, OF AUGUST 5, 2025 –

• HSCE Comments: This law grants exemption from the Tax on Operations Related to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services (ICMS) for domestic transactions involving consumer goods that make up the basic food basket, and establishes other provisions. This rule comes into effect on September 1, 2025.

DECREE No. 69,763, OF AUGUST 7, 2025 –  

• HSCE Comments: This decree amends Decree No. 51,624/2007, which establishes a special ICMS tax regime for taxpayers in the computer industry. This decree enters into force on August 7, 2025, with effects from August 1, 2025.

DECREE No. 69,799, OF AUGUST 12, 2025 –  

• HSCE Comments: This decree amends Annex I of the RICMS/SP (Regulations for the Tax on Circulation of Goods and Services of the State of São Paulo) to extend, from July 31, 2025 to December 31, 2026, the validity period of the ICMS exemption on transactions involving equipment and supplies used in surgeries. This decree enters into force on August 13, 2025, with effects from August 1, 2025.

SRE Ordinance No. 044, of August 14, 2025 –  

• HSCE Comments: This decree amends Decree CAT No. 147/2009, which governs the procedures to be adopted for the purposes of Digital Tax Accounting (EFD) by ICMS taxpayers, to add provisions on the completion of records C197, D197 and C597 (Other tax obligations, adjustments and information on values from tax documents), relating to adjustment code SP90090104 (value corresponding to the Exempt/Non-taxable and Other columns (articles 214 and 215 of RICMS/00)) and SP90090278 (value corresponding to ICMS ST as a substitute (article 278, § 1°, of RICMS/00)). This decree enters into force on August 15, 2025.

DECREE No. 69,808, OF AUGUST 18, 2025 –  

• HSCE Comments: This decree revokes Decree No. 67,853/2023, which regulates the counterpart measures referred to in Article 16 of Complementary Law No. 1,320/2018, which establishes the Tax Compliance Incentive Program (“Nos Conformes”), defines principles for the relationship between taxpayers and the State of São Paulo, and establishes tax compliance rules. This Decree enters into force on August 19, 2025.

SRE Ordinance No. 045, of August 18, 2025 –  

• HSCE Comments: This decree amends Decree CAT No. 042/2018, which establishes rules for the supplementation and reimbursement of tax withheld by passive substitution or advance payment and provides for related procedures. The amount to be reimbursed may be used for transfer to a tax substitute, registered in this State, provided that it is a supplier, or to another establishment of the same company. This decree enters into force on August 19, 2025.

SRE Ordinance No. 046, of August 19, 2025 –  

• HSCE Comments: This decree announces a new original VAT-ST percentage to be used for calculating the ICMS tax base due by tax substitution in transactions involving pet food for domestic animals, from October 1, 2025 to June 30, 2028. With this change, the adjusted VAT-ST percentages will also be altered. This decree comes into effect on October 1, 2025.

SRE Ordinance No. 048, of August 26, 2025 –  

• HSCE Comments: This decree establishes the VAT-ST percentages to be used in calculating the tax base for tax substitution in transactions involving perfumes and personal hygiene products, as referred to in article 313-F of the RICMS/SP (Regulations for the Tax on Circulation of Goods and Services of the State of São Paulo), valid from September 1, 2025 to May 31, 2028. This decree enters into force on September 1, 2025.

SRE Ordinance No. 049, of August 26, 2025 –  

• HSCE Comments: This decree amends Decree SRE No. 29/2025, which discloses updated values for the purpose of determining the tax base for tax substitution in transactions involving mineral and natural water, soft drinks, energy and electrolyte drinks, beer and draft beer, and alcoholic beverages. This decree enters into force on October 1, 2025, except for articles 1 and 3, which take effect from July 1, 2025.

SEFAZ Ordinance No. 224, of August 20, 2025 –

• HSCE Comments: This decree amends SEFAZ Decree No. 143/2025, 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 August 26, 2025, producing effects from August 1, 2025.

DECREE No. 6,996, OF AUGUST 7, 2025 –

• 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. This Decree shall take effect from August 8, 2025.

No highlights.

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