{"id":2307,"date":"2026-03-04T20:36:00","date_gmt":"2026-03-04T20:36:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2307"},"modified":"2026-05-18T20:37:44","modified_gmt":"2026-05-18T20:37:44","slug":"mudancas-tributarias-fevereiro-2026","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/mudancas-tributarias-fevereiro-2026\/","title":{"rendered":"Tax Changes :: February 2026"},"content":{"rendered":"
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CONFAZ Legislation<\/em><\/h2>\n<\/div>\n

Agreements<\/em><\/h3>\n

ICMS Agreement No. 1, of January 15, 2026 Extends ICMS Agreement No. 151, of 2025.<\/strong><\/p>\n

    \n
  • HSCE Comments: <\/strong>Extends the provisions of ICMS Agreement No. 151, of October 3, 2025, which authorizes 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 agreement enters into force on January 21, 2026.<\/li>\n<\/ul>\n
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    ICMS Agreement No. 2, of January 15, 2026 Amends ICMS Agreement No. 210, of 2023.<\/strong><\/p>\n

      \n
    • HSCE Comments: <\/strong>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.<\/li>\n<\/ul>\n
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      ICMS Agreement No. 3, of January 15, 2026 Authorizes the State to grant ICMS exemption.<\/strong><\/p>\n

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      • HSCE Comments: <\/strong>Authorizes the State of Mato Grosso to grant ICMS exemption, in internal operations and in relation to the difference between the internal and interstate rates, applicable to the acquisition of goods destined for the fixed assets resulting from the construction of the Novo Mato Grosso Park by the mixed-economy company MT PAR. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n
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        ICMS Agreement No. 6, of January 27, 2026 Authorizes the granting of a reduction in the ICMS tax base.<\/strong><\/p>\n

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        • HSCE Comments: <\/strong>Authorizes the granting of a reduction in the ICMS tax base for sales of centrifugal pumps. This agreement enters into force on January 29, 2026.<\/li>\n<\/ul>\n
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          ICMS Agreement No. 7, of January 27, 2026 Amends ICMS Agreement No. 109.<\/strong><\/p>\n

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          • HSCE Comments: <\/strong>Amends ICMS Agreement No. 109, of October 3, 2024, which provides for the interstate shipment of goods between establishments of the same ownership. This agreement enters into force on January 29, 2026.<\/li>\n<\/ul>\n
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            ICMS Agreement No. 10, of January 27, 2026 Extends and amends ICMS Agreement No. 52.<\/strong><\/p>\n

              \n
            • HSCE Comments: <\/strong>Extends and amends ICMS Agreement No. 52, of September 26, 1991, which grants a reduction in the tax base for transactions involving industrial equipment and agricultural implements. This agreement enters into force on January 29, 2026.<\/li>\n<\/ul>\n
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              ICMS Agreement No. 11, of January 27, 2026 Provides for the exclusion of the State of S\u00e3o Paulo.<\/strong><\/p>\n

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              • HSCE Comments: <\/strong>This agreement concerns the exclusion of the State of S\u00e3o Paulo, extends and amends ICMS Agreement No. 41, of April 1, 2005, which authorizes the federative units specified therein to grant a reduction in the ICMS tax base on internal sales of sand, washed or unwashed. This agreement enters into force on January 29, 2026.<\/li>\n<\/ul>\n
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                ICMS Agreement No. 13, of January 27, 2026 Provides for the exclusion of the State of S\u00e3o Paulo.<\/strong><\/p>\n

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                • HSCE Comments: <\/strong>This agreement concerns the exclusion of the State of S\u00e3o Paulo, extends and amends ICMS Agreement No. 116, of December 11, 1998, which grants ICMS exemption to transactions involving condoms. This agreement enters into force on January 29, 2026.<\/li>\n<\/ul>\n
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                  ICMS Agreement No. 15, of January 27, 2026 Extends and amends ICMS Agreement No. 16.<\/strong><\/p>\n

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                  • HSCE Comments: <\/strong>Extends and amends ICMS Agreement No. 16, of April 3, 2020, which authorizes the State of S\u00e3o Paulo to grant a reduction in the ICMS tax base on domestic sales of copper goods. This agreement enters into force on January 29, 2026.<\/li>\n<\/ul>\n
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                    ICMS Agreement No. 16, of January 27, 2026 Provides for the accession of the State of Acre.<\/strong><\/p>\n

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                    • HSCE Comments: <\/strong>This agreement concerns the accession of the State of Acre and amends ICMS Agreement No. 63, of July 26, 2013, which authorizes the State of Amap\u00e1 to grant tax benefits to the coffee industry located in the State of Amap\u00e1. This agreement enters into force on January 29, 2026.<\/li>\n<\/ul>\n
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                      Protocols<\/em><\/h3>\n

                      ICMS Protocol No. 1, of January 2, 2026 Provides for the shipment of raw coffee beans.<\/strong><\/p>\n

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                      • HSCE Comments: <\/strong>This protocol addresses the shipment of raw coffee beans, produced in the State of Acre, to the State of Rond\u00f4nia, intended exclusively for the provision of cleaning, drying, processing, classification or separation services, and subsequent return to the State of origin, with suspension of ICMS (Value Added Tax), under the terms specified. This protocol enters into force on January 5, 2026.<\/li>\n<\/ul>\n
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                        ICMS Protocol No. 2, of January 2, 2026. Revokes ICMS Protocol No. 70.<\/strong><\/p>\n

                          \n
                        • HSCE Comments: <\/strong>This revokes ICMS Protocol No. 70, of September 30, 2011, which deals with tax substitution in transactions involving electronic, electro-electronic, and household appliances. This protocol will take effect on January 5, 2026.<\/li>\n<\/ul>\n
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                          ICMS Protocol No. 3, of January 2, 2026 Amends ICMS Protocol No. 192.<\/strong><\/p>\n

                            \n
                          • HSCE Comments: <\/strong>Excludes the State of Paran\u00e1 and amends ICMS Protocol No. 192, of December 11, 2009, which provides for tax substitution in transactions involving electronic, electro-electronic and household appliances. This protocol enters into force on January 5, 2026.<\/li>\n<\/ul>\n
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                            ICMS Protocol No. 4, of January 2, 2026 Reinstates and extends ICMS Protocol No. 44.<\/strong><\/p>\n

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                            • HSCE Comments: <\/strong>Reinstates and extends ICMS Protocol No. 44, of December 12, 2024, which provides for the suspension of ICMS on shipments of swine from the State of Santa Catarina for processing in the State of Rio Grande do Sul and the subsequent return of the processed products. This protocol enters into force on January 5, 2026.<\/li>\n<\/ul>\n
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                              Federal Legislation<\/em><\/h2>\n<\/div>\n

                              Complementary Law No. 224\/2025.<\/strong><\/p>\n

                                \n
                              • HSCE Comments: <\/strong>Complementary Law (LC) No. 224\/2025 increased the tax base for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) by 10% for companies opting for presumed profit, raised the withholding income tax (IRRF) rate from 15% to 17.5% on the value of JCP \u2013 Interest on Equity \u2013 for companies under the Real Profit regime, and linearly reduced tax incentives and benefits, especially those related to PIS, Cofins, and IPI. The reduction of these tax incentives or benefits only affects federal taxes.<\/li>\n<\/ul>\n
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                                Complementary Law No. 225\/2026.<\/strong><\/p>\n

                                  \n
                                • HSCE Comments: <\/strong>On January 8, 2026, Complementary Law No. 225\/2026 was enacted, establishing the Taxpayer Defense Code and setting forth general rules, of national scope, on rights, guarantees, duties, and procedures in the relationship between the taxpayer and the tax administration, with guidelines aimed at legal certainty, good faith, reduction of litigation, facilitation of compliance with obligations, and improved communication. The law focuses on tax compliance, establishing programs such as Confia and Sintonia (compliance seals). The law also regulates the "habitual debtor," characterized by substantial, repeated, and unjustified default, with objective criteria (at the federal level, irregular debts starting from R$ 15 million and exceeding 100% of known assets; repetition for 4 consecutive periods or 6 alternating periods in 12 months; and absence of justification).<\/li>\n<\/ul>\n
                                  \n

                                  The Federal Revenue Service and the Management Committee are offering an adaptation period and suspending fines for the absence of CBS\/IBS information on invoices for up to 4 months.<\/strong><\/p>\n

                                    \n
                                  • HSCE Comments: <\/strong>Companies and micro-entrepreneurs that issue electronic tax documents will have an extra period to adjust to the requirements of the tax reform on consumption. The Federal Revenue Service and the Management Committee of the Tax on Goods and Services (CGIBS) published a joint act at the end of December (23) determining that there will be no application of fines or penalties for the absence of completion of the CBS and IBS fields in electronic invoices in the first three months after the publication of the regulations.<\/li>\n<\/ul>\n
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                                    Brazilian Federal Revenue Service issues regulation regarding the reduction of tax benefits.<\/strong><\/p>\n

                                      \n
                                    • HSCE Comments: <\/strong>The Brazilian Federal Revenue Service published Normative Instruction RFB No. 2,305, of December 31, 2025, which provides for the linear reduction of tax, financial, or credit incentives and benefits granted within the scope of the Union. The benefits covered by the reduction refer to the following taxes: PIS\/Pasep Contribution, Cofins, IRPJ, CSLL, II, IPI, and social security contribution of the company or employer. The Federal Revenue Service will provide a priority service channel for guiding taxpayers on the application of the provisions of the legislation, including exceptions to the linear reduction, through the Receita Soluciona service, established by RFB Ordinance No. 466, of September 30, 2024.<\/li>\n<\/ul>\n
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                                      Complementary Law No. 227 of January 13, 2026<\/strong><\/p>\n

                                        \n
                                      • HSCE Comments: <\/strong>Published on January 14, 2026, Complementary Law No. 227\/2026 regulates key aspects of the new Brazilian tax model established by Constitutional Amendment No. 132\/2023, especially regarding the Tax on Goods and Services (IBS). This law represents an essential regulatory milestone for the transition and implementation of the tax reform.<\/li>\n<\/ul>\n
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                                        Brazilian Federal Revenue Service Launches First Tax Reform Manual with Practical Tips for Taxpayers<\/strong><\/p>\n

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                                        • HSCE Comments: <\/strong>The manual details the main tools already available to support companies and professionals, such as the RTC Portal, the Access Authorization module, the Tax Calculator, the Assisted Calculation, and the RTC Support Service. Each system includes objective explanations about its purpose, operation, and use, accompanied by illustrative images to facilitate operational understanding.<\/li>\n<\/ul>\n
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                                          State Legislation<\/em><\/h2>\n<\/div>\n<\/div>\n
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                                          AL<\/h3>\n<\/div>\n

                                          DECREE No. 106,261, OF JANUARY 15, 2026 Amends State Decree No. 20,747, of 2012.<\/strong><\/p>\n

                                            \n
                                          • HSCE Comments: <\/strong>Amends State Decree No. 20,747, of June 26, 2012, which provides for the preferential ICMS tax regime for transactions carried out by wholesale commercial establishments. Effective January 16, 2026.<\/li>\n<\/ul>\n
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                                            DECREE No. 106,513, OF JANUARY 22, 2026 Amends the ICMS regulations.<\/strong><\/p>\n

                                              \n
                                            • HSCE Comments: <\/strong>Amends the ICMS regulation, approved by State Decree No. 35,245, of December 26, 1991, to exclude a specific economic activity from the advance payment of the tax provided for in State Law No. 6,474, of May 24, 2004. Effective February 1, 2026.<\/li>\n<\/ul>\n
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                                              DF<\/h3>\n<\/div>\n

                                              Decree No. 023, of January 13, 2026 Amends Decree No. 317, of May 3, 2024.<\/strong><\/p>\n

                                                \n
                                              • HSCE Comments: <\/strong>Amends Ordinance No. 317, of May 3, 2024, which establishes the procedures for cancellation, replacement, or correction of the Electronic Service Invoice \u2013 NFS-e. Effective January 14, 2026.<\/li>\n<\/ul>\n
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                                                EN<\/h3>\n<\/div>\n

                                                Decree No. 004-R, of January 12, 2026 Amends Decree No. 15-R, of May 29, 2018.<\/strong><\/p>\n

                                                  \n
                                                • HSCE Comments: <\/strong>This decree amends Decree No. 15-R\/2018, which accredits companies in the vehicle and tire sector located in the State of Esp\u00edrito Santo 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 enters into force on January 14, 2026.<\/li>\n<\/ul>\n
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                                                  GO<\/h3>\n<\/div>\n

                                                  Decree No. 10,853, of January 19, 2026 Amends Decree No. 9,724, of October 2020.<\/strong><\/p>\n

                                                    \n
                                                  • HSCE Comments: <\/strong>Amends Decree No. 9,724, of October 7, 2020, which regulates Law No. 20,787, of June 3, 2020, which provides for the State of Goi\u00e1s's adherence to the tax benefits provided for in the legislation of the State of Mato Grosso do Sul. Effective January 19, 2026.<\/li>\n<\/ul>\n
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                                                    BAD<\/h3>\n<\/div>\n

                                                    Cabinet Ordinance No. 435, of December 23, 2025 Amends Annex 30 of the ICMS Regulation (RICMS).<\/strong><\/p>\n

                                                      \n
                                                    • HSCE Comments: <\/strong>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 enters into force on December 30, 2025.<\/li>\n<\/ul>\n
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                                                      LAW No. 12,777, OF JANUARY 6, 2026 Guarantees the possibility of payment to taxpayers in the State of Maranh\u00e3o.<\/strong><\/p>\n

                                                        \n
                                                      • HSCE Comments: <\/strong>This law guarantees taxpayers in the State of Maranh\u00e3o the possibility of paying taxes, duties, fees, fines, and similar charges through debit and credit cards. This law comes into effect on January 6, 2025.<\/li>\n<\/ul>\n
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                                                        MT<\/h3>\n<\/div>\n

                                                        SEFAZ Ordinance No. 004, of January 22, 2026 Amends Ordinance No. 067\/2023-SEFAZ.<\/strong><\/p>\n

                                                          \n
                                                        • HSCE Comments: <\/strong>Establishes procedures related to the collection, storage, and disposal of goods, assets, products, and objects seized and\/or abandoned, to waive the ICMS (Tax on Circulation of Goods and Services) requirement applicable to the auction of goods or merchandise considered abandoned and taken to auction by the State Secretariat of Finance, when the corresponding tax credit is less than 20 Standard Fiscal Units of the State of Mato Grosso (UPF\/MT). This Ordinance enters into force on January 27, 2026.<\/li>\n<\/ul>\n
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                                                          MS<\/h3>\n<\/div>\n

                                                          SEFAZ Resolution No. 3,485, of December 30, 2025 Amends SEFAZ Resolution No. 2,914, of 2018.<\/strong><\/p>\n

                                                            \n
                                                          • HSCE Comments: <\/strong>Amends the wording of a provision of Resolution\/SEFAZ No. 2,914, of May 4, 2018, which establishes procedures to be observed in order to comply with the provisions of Article 68-A of the ICMS Regulation. Effective December 30, 2025.<\/li>\n<\/ul>\n
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                                                            SHOVEL<\/h3>\n<\/div>\n

                                                            Normative Instruction No. 032, of December 30, 2025 Amends Normative Instruction No. 027, of December 11, 2025.<\/strong><\/p>\n

                                                              \n
                                                            • HSCE Comments: <\/strong>This normative instruction amends IN No. 27\/2025, which establishes procedures for the enjoyment of the tax benefit of the Tax Regularization Program (PROREFIS), to extend the deadline for formalizing the request for compensation of the granted credit under the Sua Casa Program with the tax office from December 29, 2025, to January 30, 2026 (amendment to paragraphs 1 and 3 of article 2). This Normative Instruction enters into force on January 5, 2026, producing effects from December 29, 2025.<\/li>\n<\/ul>\n
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                                                              Normative Instruction No. 001, of January 6, 2026 Amends provisions of Normative Instruction No. 014, of July 28, 2022.<\/strong><\/p>\n

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                                                              • HSCE Comments: <\/strong>Amends Normative Instruction No. 014\/2022, which establishes technical criteria for the inclusion and exclusion of taxpayers with the Special Executive Coordination of Tax Administration for Large Taxpayers (CEEAT-GC). This normative instruction enters into force on January 7, 2026, producing effects from January 1, 2026.<\/li>\n<\/ul>\n
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                                                                PB<\/h3>\n<\/div>\n

                                                                SEFAZ Ordinance No. 001, of January 5, 2026. Amends SEFAZ Ordinance No. 213\/2025.<\/strong><\/p>\n

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                                                                • HSCE Comments: <\/strong>This decree amends SEFAZ Decree No. 213\/2025, which establishes the values to be used for the purpose of calculating the ICMS tax due by tax substitution in operations with beer and energy drinks. The changes are valid from February 1, 2026.<\/li>\n<\/ul>\n
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                                                                  Decree No. 47,800, of January 21, 2026 Amends Decree No. 37,228, of January 31, 2017.<\/strong><\/p>\n

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                                                                  • HSCE Comments: <\/strong>This decree amends Decree No. 37,228\/2017, which provides for tax substitution in transactions involving electric lamps, diodes, and lighting fixtures, to exclude, as of January 1, 2026, the State of S\u00e3o Paulo from the responsibility for collecting tax substitution in transactions involving said goods (amendment to paragraph 6 of article 3). This Decree enters into force on January 22, 2026.<\/li>\n<\/ul>\n
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                                                                    PR<\/h3>\n<\/div>\n

                                                                    Decree No. 12,430, of January 14, 2026. Amends Decree No. 7,855.<\/strong><\/p>\n

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                                                                    • HSCE Comments: <\/strong>This decree amends Decree No. 7,855\/2024, which regulates Law No. 21,860\/2023, establishing the requirements and conditions for the State Attorney General's Office and debtors or opposing parties to carry out a settlement transaction of litigation relating to tax or non-tax credits of the Direct and Autonomous Administration of the State of Paran\u00e1. The main changes are as follows: the name Transaction Nucleus is replaced by Tax Transaction Division, reorganizing the administrative structure of the Tax Affairs Coordination of the State Attorney General's Office; the powers of the Tax Transaction Division are redefined and expanded, expressly assigning it the analysis of transaction requests, requests for review of debt classification, the debtor's ability to pay, as well as challenges relating to the termination of the transaction; establishing that the Tax Transaction Division is part of the structure of the Tax Affairs Coordination Office of the State Attorney General's Office, being composed of State Attorneys and employees designated for the exclusive exercise of its duties; allowing, at the discretion of the Tax Transaction Division, the substitution of guarantees offered in the transaction, observing the legal order of preference, making the previously applied regime more flexible; regulating in more detail the procedure for reviewing the classification of active debt, setting deadlines, defining the Division's competence for initial analysis and prohibiting the submission of a new review request after a decision on the merits; providing that, when the set of eligible debts of the debtor contains credits with different recoverability classifications, the classification most favorable to the debtor will be applied for the purpose of granting benefits; establishing a maximum period of 90 (ninety) consecutive days for the Tax Transaction Division to respond to individual transaction requests, whether to accept the proposal, formulate a counterproposal or reject the request in a reasoned manner; To improve the procedure for terminating a transaction, providing for the possibility of challenge and reconsideration by the Tax Transaction Division, as well as redefining that the impediment to entering into a new transaction for a period of three years will be counted from the act that gave rise to the termination, and no longer from the date of the termination itself; to revoke provisions that prohibited the transaction of credits already covered by a transaction in force and that required, in the application for a transaction by adhesion, the mandatory indication of guarantees and the presentation of a request for conversion into income of any judicial deposit, promoting greater flexibility and rationality to the transaction model. This Decree enters into force on January 14, 2026.<\/li>\n<\/ul>\n
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                                                                      FOOT<\/h3>\n<\/div>\n

                                                                      SF Ordinance No. 007, of January 9, 2026 Amends the Single Annex of SF Ordinance No. 185\/2025.<\/strong><\/p>\n

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                                                                      • HSCE Comments: <\/strong>This decree amends the Single Annex of Decree SF No. 185\/2025, which provides for the application, periodicity of classification, and the criteria and methodologies for calculating the indicators to be used within the scope of the Tax Self-Regulation and Compliance Program (Coopera), to include Taxpayer Group 2. This decree enters into force on January 10, 2026, with retroactive effect to January 1, 2026.<\/li>\n<\/ul>\n
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                                                                        IP<\/h3>\n<\/div>\n

                                                                        Normative Ordinance No. 001, of January 16, 2026. Amends Ordinance No. 14, of November 17, 2025.<\/strong><\/p>\n

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                                                                        • HSCE Comments: <\/strong>This decree amends Normative Decree SEFAZ\/GASEC\/SUPREC\/UNATRI No. 14\/2025, extending the deadline for joining the Tax Credit Recovery Program, as established by Law No. 8,861\/2025, from December 29, 2025, to February 27, 2026, in relation to debts related to ITCMD (Inheritance and Gift Tax). For debts related to ICMS (Tax on Circulation of Goods and Services), IPVA (Tax on Motor Vehicles), and the DETRAN (Department of Motor Vehicles) licensing fee, the deadline for joining remains December 29, 2025. This decree enters into force on January 20, 2026, with effects from December 29, 2025.<\/li>\n<\/ul>\n
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                                                                          RJ<\/h3>\n<\/div>\n

                                                                          SEFAZ Resolution No. 833 of November 7, 2025 \u2013 Amendment Amends SEFAZ Resolution No. 720 of 2014.<\/strong><\/p>\n

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                                                                          • HSCE Comments: <\/strong>Amends Annex I of Part II of Resolution SEFAZ No. 720, of February 4, 2014. Effective November 11, 2025.<\/li>\n<\/ul>\n
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                                                                            RN<\/h3>\n<\/div>\n

                                                                            INSTRUCTIONAL NORMATIVE SEI CAT\/SEFAZ No. 001, OF JANUARY 26, 2026 Clarifies the procedures to be adopted for the purposes of implementing Tax Substitution.<\/strong><\/p>\n

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                                                                            • HSCE Comments: <\/strong>This normative instruction establishes the rules for calculating and collecting the State Fund to Combat Poverty (FECOP) due by tax substitution, regarding the stock of goods listed in article 24 of Annex 07 of the RICMS\/RN, existing on January 31, 2026. Establishments that have these goods in stock must adopt, for the purposes of calculating, recording, and collecting the FECOP, the procedures provided for in items I to VI of article 1. The payment of the FECOP portion calculated based on the inventory must be made by February 15, 2026. This Normative Instruction enters into force on January 27, 2026.<\/li>\n<\/ul>\n
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                                                                              RS<\/h3>\n<\/div>\n

                                                                              Normative Instruction RE No. 004, of January 7, 2026. Modifies Normative Instruction DRP No. 45\/98.<\/strong><\/p>\n

                                                                                \n
                                                                              • HSCE Comments: <\/strong>This normative instruction amends Section II 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 alcoholic beverages, to establish the list of Final Consumer Prices (PFCs), applicable from February 1, 2026.<\/li>\n<\/ul>\n
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                                                                                RO<\/h3>\n<\/div>\n

                                                                                SEDEC\/CONDER Resolution No. 020, of December 30, 2025 Provides for the request for extension of the period for enjoying the tax incentive.<\/strong><\/p>\n

                                                                                  \n
                                                                                • HSCE Comments: <\/strong>This resolution addresses requests for extension of the tax incentive period granted to industrial taxpayers, as stipulated in Law No. 1,558\/2005, submitted outside the minimum six-month and maximum one-year period following its expiration, as established in Article 13-A of Decree No. 12,988\/2007. It is established that companies submitting requests outside this timeframe may still submit them to the Development Council of the State of Roraima (CONDER), provided they meet the requirements established in Article 1. If the late request is accepted by the agency, the beneficiary may only benefit from the incentive from the date of publication of the granting act in the Official Gazette of the State of Rond\u00f4nia.<\/li>\n<\/ul>\n
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                                                                                  SP<\/h3>\n<\/div>\n

                                                                                  SRE Ordinance No. 089, of December 8, 2025. Discloses updated values for the purpose of determining the tax base for tax substitution.<\/strong><\/p>\n

                                                                                    \n
                                                                                  • HSCE Comments: <\/strong>This decree discloses updated values, to be used from January 1, 2026 to June 30, 2026, for the purpose of calculating the tax substitution base in transactions involving: mineral and natural water; soft drinks; energy and electrolyte drinks; beer and draft beer. Furthermore, it revokes Decree SRE No. 29\/2025, which previously addressed the subject. This decree enters into force on January 1, 2026.<\/li>\n<\/ul>\n
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                                                                                    DECREE No. 70,340, OF JANUARY 20, 2026. Introduces changes to the ICMS Regulations.<\/strong><\/p>\n

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                                                                                    • HSCE Comments: <\/strong>Introduces changes to 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 \u2013 RICMS. The following items shall be amended to read as follows: 35, 53, 64, 77, 79, 93, 98, 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 128, 129, 130, 131, 132 and 171 of \u00a7 5 of article 94 of Annex I of the Regulation of the Tax on Operations Relating to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services \u2013 RICMS, approved by Decree No. 45,490, of November 30, 2000. The following items shall be added to \u00a7 5 of article 94 of Annex I of the Regulation. Tax on Operations Related to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services \u2013 RICMS, approved by Decree No. 45,490, of November 30, 2000. Item 153 of \u00a7 5 of article 94 of Annex I of 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 \u2013 RICMS, approved by Decree No. 45,490, of November 30, 2000, is hereby revoked. This decree enters into force on January 21, 2026, with retroactive effect to January 1, 2026.<\/li>\n<\/ul>\n
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                                                                                      \n

                                                                                      IF<\/h3>\n<\/div>\n

                                                                                      SEFAZ Ordinance No. 024, of January 16, 2026 Amends the Table contained in Annex II of SEFAZ Ordinance No. 356.<\/strong><\/p>\n

                                                                                        \n
                                                                                      • HSCE Comments: <\/strong>This decree amends Annex II of SEFAZ Decree No. 356\/2020, which creates tables in the technical specifications of the Digital Fiscal Bookkeeping (EFD ICMS\/IPI) and approves the respective User Manual, to add the code \u201cSE99990003 (value to be appropriated later)\u201d to the table of information on values from tax documents. This decree enters into force on January 20, 2026.<\/li>\n<\/ul>\n
                                                                                        \n

                                                                                        SEFAZ Ordinance No. 029, of January 22, 2026 Amends the sole Annex of SEFAZ Ordinance No. 0327.<\/strong><\/p>\n

                                                                                          \n
                                                                                        • HSCE Comments: <\/strong>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 January 27, 2026.<\/li>\n<\/ul>\n
                                                                                          \n<\/div>\n
                                                                                          \n
                                                                                          \n

                                                                                          TO<\/h3>\n<\/div>\n

                                                                                          SEFAZ\/GABSEC Ordinance No. 1,210, of December 10, 2025 Amends SEFAZ Ordinance No. 749, of July 2011.<\/strong><\/p>\n

                                                                                            \n
                                                                                          • HSCE Comments: <\/strong>Amends Annex I to SEFAZ Ordinance No. 749, of July 6, 2011, which establishes the rules for the preparation and application of the Tax Schedule. Effective January 1, 2026.<\/li>\n<\/ul>\n
                                                                                            \n

                                                                                            SEFAZ\/GABSEC Ordinance No. 1,263, of December 29, 2025 Amends SEFAZ Ordinance No. 884\/10.<\/strong><\/p>\n

                                                                                              \n
                                                                                            • HSCE Comments: <\/strong>Amends SEFAZ Ordinance No. 884\/10, which establishes the tables of adjustment codes and additional information for the calculation to be reported in the Digital Fiscal Bookkeeping (EFD), as specified. Effective January 16, 2026.<\/li>\n<\/ul>\n
                                                                                              \n<\/div>\n
                                                                                              \n
                                                                                              \n

                                                                                              Municipal Laws<\/em><\/h2>\n<\/div>\n

                                                                                              No highlights.<\/em><\/p>\n

                                                                                              The legislation mentioned in this newsletter refers to the previous month.<\/strong><\/em><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

                                                                                              Legisla\u00e7\u00e3o CONFAZ Conv\u00eanios CONV\u00caNIO ICMS N\u00ba 1, DE 15 DE JANEIRO DE 2026 Prorroga o Conv\u00eanio ICMS n\u00ba 151, de 2025. Coment\u00e1rios HSCE: Prorroga as disposi\u00e7\u00f5es do Conv\u00eanio ICMS n\u00ba 151, de 3 de outubro de 2025, que autoriza a redu\u00e7\u00e3o de juros e multas de d\u00e9bitos fiscais relacionados com o ICM e o ICMS, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[72],"tags":[],"class_list":["post-2307","post","type-post","status-publish","format-standard","hentry","category-tributos"],"yoast_head":"\nMudan\u00e7as Tribut\u00e1rias :: Fevereiro 2026 - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/mudancas-tributarias-fevereiro-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mudan\u00e7as Tribut\u00e1rias :: Fevereiro 2026 - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Legisla\u00e7\u00e3o CONFAZ Conv\u00eanios CONV\u00caNIO ICMS N\u00ba 1, DE 15 DE JANEIRO DE 2026 Prorroga o Conv\u00eanio ICMS n\u00ba 151, de 2025. 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