Retail & commerce · Brazil · Tax compliance

CBS & IBS 2026 — the dual-VAT test Brazilian SMEs can't fail.

For the loja de bairro on Lucro Presumido issuing a few hundred NF-e a month, the prestadora de serviços de TI on Lucro Real billing R$20.000 contracts, the contador running fifty client books across the new federal and state-municipal portals — the Reforma Tributária has stopped being a 2033 horizon and become a 1 January 2026 operational test. Receita Federal calls it a fase de testes operacionais; the symbolic 1% test rate (CBS 0,9% federal + IBS 0,1% estadual/municipal) sits on top of the existing PIS/Cofins/ICMS/ISS stack, and every NF-e and NFS-e a Lucro Presumido or Lucro Real firm issues must already carry the new mandatory CBS/IBS fields — or the invoice does not pass validation and operations halt.

01The pain

Agência Brasil's January 2026 write-up of the regime's start records the calendar in plain terms. From 1 January 2026 the Reforma Tributária enters its fase de testes operacionais — a year in which the new CBS (Contribuição sobre Bens e Serviços, federal) and IBS (Imposto sobre Bens e Serviços, estadual e municipal) are levied at a symbolic 1% combined rate (0,9% CBS + 0,1% IBS) on top of the existing PIS/Cofins/ICMS/ISS. Receita Federal frames the year as a test with real financial movement, not a simulation: every Lucro Presumido and Lucro Real firm must reissue every NF-e and NFS-e with the new mandatory CBS/IBS fields, and errors in NCM product classification, CNAE activity codes or tax status block invoice issuance and halt operations until the data is fixed.²

Agência Brasil's follow-up write-up of the V360 study lands the operator-side data the regulator's own bulletins do not surface. V360 — a Brazilian fiscal-automation specialist — surveyed 355 mid-to-large companies, 63% of them processing more than 10.000 nota fiscais per month, and documented what the trade press has come to call the falsa automação problem. 87% of respondents say their fiscal stack is highly automated. Only 49% of them actually complete the invoice-registration cycle without manual intervention. 62,2% take more than 20 days to register a single nota fiscal end-to-end; 22,3% take more than 30. CEO Izaias Miguel of V360 names the underlying mechanic in the same write-up — an acúmulo de exceções e retrabalho that piles up between emission and registration, growing every month a regime change ships before its operators are ready.¹

A regime operators describe by the day-to-day shape of its margin loss: a R$20.000/month tech-consulting contract goes from 8,65% to 19,6% effective tax under the FENACON-cited service-provider stack, a R$2.190/month margin loss unless the contract is renegotiated; a V360 cohort where only 49% register an invoice without manual intervention and 62,2% need more than 20 days end-to-end; a Simples Nacional credit-generation gap that risks dropping micro-firms from Lucro Real supply chains; and a 2027 mandatory split-payment regime in retail that routes the tax slice to the Treasury at the moment of swipe or Pix.^1,3

FENACON — the Federação Nacional das Empresas de Serviços Contábeis e das Empresas de Assessoramento, Perícias, Informações e Pesquisas — has publicly told its base of contadores and service-provider clients what the dual-VAT does to a service contract that has no price-recomposition clause. The federation's own write-up walks the worked example: a R$20.000/month technology-consulting contract today carries 8,65% effective tax (PIS/Cofins/ISS combined). Under the post-Reforma stack, the same contract carries 19,6%. The arithmetic on the receita líquida is direct — R$2.190/month evaporated unless the supplier renegotiates the price upward, and most service contracts in the Brazilian B2B market were signed with no clause that lets the supplier do that mid-term. FENACON's same write-up surfaces the second-order pain inside the Simples Nacional regime: the unified Simples payment continues, but in most cases generates no IBS/CBS credit for the B2B buyer downstream — so a Lucro Real customer who loses input-tax recovery on Simples-issued notes has a quiet, repeated incentive to drop the Simples supplier from the supply chain entirely.³

The Contabilizei trade-facing readiness brief catalogues what the rest of the operator pain looks like through 2026 and into 2027. It records the four-month penalty-relief window that begins at regulation publication and expires soon after — operators who miss it lose the soft-landing buffer and face direct fines for invalid CBS/IBS data on issued documents. It records the 2027 mandatory split-payment regime in retail as the next cliff: at the moment a card is swiped or a Pix lands, the bank routes the tax slice straight to the Treasury and the merchant only receives the net, a working-capital regime change every retailer must absorb. It records the practical readiness backlog inside the operator's own books — the NCM cleanup that has to happen invoice line by invoice line, the CNAE alignment, the contractor renegotiation that has to start now to be done before the Lucro Presumido or Lucro Real firm sees its first 2027 payment cycle. For the salão de beleza on Lucro Presumido, the loja de roupas on Lucro Real, the prestadora de TI billing in reais against contracts written before the Reforma, the regime stops being a 2033 horizon and becomes a continuous, stackable, multi-channel exposure they cannot insure against.⁴

Acúmulo de exceções e retrabalho. — Izaias Miguel, CEO, V360 (Agência Brasil, abril 2026)

02Who solves this today

Brazilian-market vendors that publicly self-market to the Reforma Tributária / CBS / IBS / NF-e-2026 niche on their own homepage — ERPs, contabilidade-online platforms and gestão tributária suites whose front-page positioning names the dual-VAT regime as their core operator promise. Each entry verified live and self-marketed in the niche on the date of writing. The list is intentionally narrow.

Omie

Brazilian cloud-ERP whose homepage names the regime as its lead value proposition — "Com a Omie você fica um passo à frente da Reforma Tributária. Prepare-se para o novo cenário fiscal." as the main banner, "Fique por dentro da Reforma Tributária" as a primary menu item, and a dedicated "Curso e mentorias sobre Reforma Tributária" in the product offering. Beyond the headline, the platform handles NF-e, NFS-e and NFC-e emission with the "Emita notas fiscais com um clique" promise. The route a Lucro Presumido or Lucro Real SME takes when they want a single ERP that absorbs the CBS/IBS field changes inside the existing nota-fiscal flow.

omie.com.br

Sankhya

Brazilian ERP house whose homepage carries "Reforma Tributária" as a top-level navigation item and a dedicated "Guia da Reforma Tributária" link as a customer-facing readiness hub. The route a mid-sized Brazilian operator takes when they already run a Sankhya ERP and want the dual-VAT test rate, NF-e/NFS-e CBS/IBS field changes and the eventual 2027 split-payment regime absorbed by the same ERP vendor that issues their notas fiscais today.

sankhya.com.br

TOTVS

The largest Brazilian-built ERP and management-software vendor; the homepage opens with "Reforma Tributária: já é realidade!" and the customer-facing question "Sua empresa já está adequada ao novo cenário fiscal?", and surfaces a "Carta Reforma Tributária" communication in the customer-support area. The route a Lucro Real firm with an existing TOTVS ERP takes when they need the dual-VAT fields, NCM cleanup tooling and the contractor-renegotiation analytics inside the same Brazilian-built stack their fiscal team already operates.

totvs.com

Listed providers publicly market to the Brazilian Reforma Tributária / CBS / IBS / NF-e-2026 niche on their own homepages. Inclusion is not endorsement. Adjacent Brazilian-market vendors were considered and excluded where their public homepage did not name the niche on the date of writing — Contabilizei is cited above in section 01 as a Brazilian readiness brief on the regime, but its own homepage tagline ("a maior contabilidade online do Brasil") does not name CBS/IBS/Reforma Tributária as a self-marketing claim and the vendor was therefore dropped from the solutions list per the niche-language test; Bling's homepage references NF-e emission generally but did not name the dual-VAT 2026 regime on the date of writing. Both may be considered in a future revision if their public positioning changes. The official Receita Federal portal is cited in section 01 as the regulator, not as a third-party solution provider.

Listed companies — manage your entry. If you are one of the providers above and anything here is wrong, missing, or out of date — or you'd rather not be listed — let us know. Removal is processed within 24 hours; corrections within 7 business days. We do not contact listed companies first; we publish what your own public marketing claims and respond when you reach out. Email contact@aikraft.com.