State and Local Tax Updates

Federal

Federal Government expands and regulates access to REIDI for transportation infrastructure projects

On June 11, 2026, Ordinance No. 36/2026 of the Office of the Minister (GM) of the Ministry of Ports and Airports (MPOR) was published. The ordinance governs the procedures and requirements for approval, classification, and monitoring of transportation infrastructure projects under MPOR authority, for purposes of subsequent qualification under the Special Incentive Regime for Infrastructure Development (REIDI).

The rule covers projects in the waterway, port, and airport sectors, including waterways, organized ports and authorized port facilities, airport systems, and flight protection systems installed at public aerodromes.

– In the port sector, the ordinance recognizes the eligibility of organized ports operated under concession or delegation and includes projects linked to lease agreements, transition agreements, and temporary-use agreements.

– In the airport sector, the rule covers projects arising from commercial exploitation instruments, provided that they are intended for the implementation of infrastructure works in airport systems or flight protection systems installed at public aerodromes.

The ordinance also allows the application to be submitted by a project holder that is a third party in relation to the granting authority, provided that a valid contractual link with the concession holder is proven and the goods and services are allocated to port, airport, or waterway infrastructure.

Applications must be submitted individually, by project, through the Federal Government Digital Platform, and each project must observe a period of up to five years, even if the contract or undertaking has a longer term.

Technical changes affecting the scope or ownership of the project after publication of the classification ordinance must be resubmitted to MPOR. The project holder qualified under REIDI must also keep, for potential inspection, the invoices relating to acquisitions and imports of goods and services for the project.

The ordinance entered into force on the date of its publication and revoked the provisions of Ministry of Infrastructure (Minfra) Ordinance No. 105/2021 that fall within MPOR’s authority.

Gecex-Camex approves export-support measures and tariff changes in foreign trade

On June 23, 2026, the Executive Management Committee of the Foreign Trade Chamber (Gecex-Camex) approved a set of measures aimed at supporting Brazilian exports, reducing import costs for certain goods and inputs, and stimulating productive investments.

Among the measures, Gecex approved adjustments to the Export Financing Program (Proex-Financiamento), extending the maximum payment term in the pre-shipment phase from 180 days to up to 360 days, extendable to up to 750 days. It also approved the creation of a new Export Credit Insurance (SCE) product to cover Pre-Delivery Payment (PPE) financing in the civil aviation sector.

In the tariff area, the committee approved 466 new ex-tariff items, a mechanism that allows for a temporary reduction of the Import Duty (II) for goods with no equivalent domestic production. It also approved reductions of II for certain medicines, infant formulas, preparations for enteral and oral nutrition, industrial inputs and carbon fiber profiles used in the manufacture of wind turbine blades.

In the automotive sector, the schedule for increasing II on imported electrified vehicles was maintained. Fully assembled and semi-knocked-down (SKD) vehicles will be subject to II at a 35% rate as of July 2026, while the 35% rate for completely knocked-down (CKD) vehicles is scheduled to apply as of January 1, 2027. Gecex also approved additional temporary zero-rate import quotas for CKD and SKD vehicles, starting July 1, 2026, for a six-month period, totaling USD 463 million.

The committee also approved trade-defense measures, including the extension of antidumping duties applied to imports of ceramic filters and glass for use in cold-line home appliances originating in China, as well as the imposition of a definitive antidumping duty on imports of lysine for animal feed, also originating in China.

Importing and exporting companies should observe the specific acts of Gecex-Camex, especially with regard to tax classification, existence of ex-tariff treatment, quota limits, effective periods and conditions applicable to each product or transaction.

Federal Revenue Service opens public consultation on consolidation of import customs clearance rules

On June 17, 2026, the Federal Revenue Service announced the opening of a public consultation on a draft Normative Instruction intended to consolidate and modernize the rules applicable to customs clearance for imports of goods.

The proposal seeks to gather, in a single regulatory act, rules currently provided for in scattered regulations, with emphasis on SRF Normative Instruction No. 680/2006. The draft also includes updates related to the Foreign Trade Single Portal and the Single Import Declaration (Duimp), aiming to provide greater organization, clarity, and predictability to import procedures.

Individuals, companies, representative entities, foreign trade professionals, and other interested parties may participate in the consultation. Contributions must be submitted between June 18, 2026, and July 8, 2026, through the Brasil Participativo platform.

Because this is a public consultation, the proposal does not, by itself, change the obligations or procedures applicable to importers. The initiative is nonetheless relevant for companies that carry out import transactions, which may review the draft and submit comments before the final rule is issued.

Federal Revenue Service updates admission and monitoring rules under Confia

On June 18, 2026, RFB Normative Instruction No. 2,328/2026 was published, amending RFB Normative Instruction No. 2,295/2025, which governs the Cooperative Tax Compliance Program (Confia), including its own work processes.

The rule adjusts the program?s terminology, replacing references to ?certification? with ?admission?, and updates procedures related to entry, monitoring, and interaction between the Federal Revenue Service and taxpayers admitted to the program.

Among the main adjustments, the admission process now comprises the stages of opening vacancies, self-assessment, application, qualification, preparation of the Confia Work Plan and admission. The application must be submitted exclusively in digital format through the Virtual Service Center (e-CAC), with acceptance of the Commitment Term.

The changes also reinforce the role of the Confia Work Plan, the document that structures the cooperative relationship and the tax and customs matters to be addressed between the parties over a given period, as well as the focal points of the Federal Revenue Service and the taxpayer, who are responsible for liaison and monitoring of the plan’s execution.

Admission will be formalized by an Executive Declaratory Act published in the Federal Official Gazette and does not imply approval, by the Federal Revenue Service, of the information provided in the application. After admission, the taxpayer must continue to meet the program’s criteria and requirements and may, within 60 days from publication of the admission act, declare a tax liability not yet assessed and pay the tax and late-payment interest, with relief from late-payment and ex officio fines, pursuant to the applicable legislation.

Federal Revenue Service clarifies PIS and Cofins taxation of energy trading revenues on CCEE

On June 24, 2026, the Federal Revenue Service published a Cosit Private Ruling addressing the application of the special PIS and Cofins tax regime to legal entities that are members of the Electric Energy Trading Chamber (CCEE).

According to the Federal Revenue Service, the special regime provided for in article 47 of Law No. 10,637/2002 applies only to revenues earned within the Short-Term Market (MCP) of CCEE. In that case, the revenues may be subject to the cumulative regime, with rates of 0.65% for PIS and 3% for Cofins.

By contrast, revenues arising from electricity sales governed by Energy Commercialization Agreements in the Free Market (CCEAL) are not subject to the special regime because they are not carried out within the MCP. These revenues are subject to the general PIS and Cofins rules and, as a rule, to the non-cumulative regime, with rates of 1.65% and 7.6%, respectively.

The Private Ruling also clarifies that the mere registration of contracts with CCEE is not sufficient to trigger the special regime. For the Federal Revenue Service, the MCP is the environment in which differences between the amounts of energy contracted and those actually generated or consumed are accounted for and settled, and it is not to be confused with revenues from bilateral contracts executed in the Free Contracting Environment.

The Federal Revenue Service also stated that this understanding does not represent a change in legal criterion, since the limitation of the special regime to MCP transactions would already follow from legislation and prior regulatory acts. Companies in the electricity sector should therefore review the segregation of revenues earned in the MCP and in the free contracting environment for purposes of PIS and Cofins calculation.

Acre

Acre grants ICMS deferral on imports of aircraft, parts, components and equipment

In a decree published on June 3, 2026, the State of Acre added to the ICMS Regulations a deferral of the tax due on entries resulting from imports from abroad of aircraft, parts, components, accessories, tools and equipment.

ICMS payment is deferred until the subsequent exit of the goods or of the product resulting from their sale, industrialization or use in aircraft maintenance and repair services. For goods intended for fixed assets, payment will be made upon entry into the establishment, aggregated with the other transactions of the period.

The deferral applies exclusively to taxpayers that benefit from the reduction of the calculation base provided for in ICMS Agreement No. 75/1991, are expressly listed in COTEPE/ICMS Act No. 67/2019 or in an act replacing it, and maintain tax compliance with the state tax authorities.

Use of the deferral is also conditional on unloading and customs clearance taking place in the territory of Acre and on the goods being allocated to fixed assets, industrialization, sale or use in aircraft maintenance and repair services.

For release of the goods before the competent federal office, the taxpayer must issue the Guide for Release of Foreign Goods Without Proof of Tax Payment (GLME), indicating the legal provision supporting the deferral.

Ceará

Ceará clarifies application of ICMS deferral to transactions involving scrap and waste

In an explanatory note published on June 16, 2026, the State of Ceará clarified the scope of the ICMS deferral regime applicable to internal transactions involving scrap and waste. According to the Ceará State Finance Department, the deferral applies only to internal transactions involving the materials listed in state legislation, such as scrap metal, paper, cardboard, fabric, rubber, glass and similar materials.

An interstate exit, on any grounds, interrupts the deferral and requires ICMS payment for all types of scrap covered by the rule. The note also clarifies that the inclusion of the subitem relating to paper, paper trimmings, cardboard, card for recycling and waste was merely didactic and explanatory, without limiting the application of the general interruption rules to other types of scrap.

The explanatory note is procedural in nature and has retroactive effect, covering situations prior to its issuance.

Espírito Santo

Espírito Santo changes the effective date of rules on accumulated credits under the Invest-ES Program

In a law published on June 18, 2026, the State of Espírito Santo amended Law No. 12,643/2025, relating to the waiver of the reversal of accumulated ICMS credit balances under Law No. 10,550/2016 and to the conditions for using and transferring those credits.

The measure brings forward the time frame for application of the rules on waiver of reversal, use and transfer of accumulated credits, expanding the period covered by the rule.

The law entered into force on the date of its publication.

Espírito Santo opens adhesion-based settlement program for ICMS debts

In a notice published on June 24, 2026, the Attorney General’s Office of the State of Espírito Santo (PGE/ES) regulated adhesion-based settlement of debts originating from the Espírito Santo State Finance Department relating to assessments with taxable events through March 31, 2026.

The notice covers debts arising from non-payment of ICMS, breach of ancillary obligation without tax assessment and breach of ancillary obligation with ICMS charged under a legal presumption.

As a rule, debts enrolled as active debt may be settled, with taxpayers free to select debts within the scope of the notice. Debts not yet enrolled may be indicated in the application, by providing the Notice of Infraction or Collection Notice and the corresponding administrative proceeding, for analysis of eligibility and subsequent enrollment if adhesion is confirmed.

The electronic application must be submitted on the PGE/ES website between August 3, 2026 and September 30, 2026. After the settlement is released, adhesion must be completed on the Active Debt portal by October 29, 2026.

Discounts vary according to the nature of the debt: for non-payment of ICMS and fines for ancillary obligations without tax assessment, 60% for lump-sum payment or 50% for installment payment on interest, fines and charges; for ancillary obligations with ICMS charged under a legal presumption, 30% for lump-sum payment or 20% for installment payment. The notice also provides for prior adjustment of certain fines and prohibits any reduction of the principal amount of the debt.

Payment may be made in up to 120 consecutive monthly installments, or in up to 145 months in cases involving individuals, microenterprises, small businesses or companies under judicial reorganization, judicial liquidation, extrajudicial liquidation or bankruptcy, subject to the applicable minimum installment amounts, attorneys’ fees, waivers and guarantees.

Goiás

Goiás preserves ICMS tax benefits linked to federal tax incentives in 2026

In a decree published on June 23, 2026, the State of Goiás regulated, pursuant to ICMS Agreement No. 28/2026, compliance with conditions for the use of ICMS tax benefits linked to federal tax incentives.

Under the rule, the conditions for exemption or reduction of tax burden relating to federal taxes, provided for in ICMS agreements that support the granting of tax benefits in the State of Goiás, will be deemed satisfied when noncompliance results exclusively from article 4 of Federal Supplementary Law No. 224/2025.

The measure preserves the use of state benefits in the situations covered, but does not authorize the refund or offsetting of amounts that may have been paid or offset.

The decree entered into force on the date of its publication, producing effects from January 1, 2026 to December 31, 2026.

Maranhão

Maranhão extends ICMS tax benefits applicable to construction and expansion of maritime port terminals

In a resolution published on June 8, 2026, the State of Maranhão extended, until December 31, 2028, the validity of the provisions of the Maranhão ICMS Regulations that address the exemption in the application of the rate differential and the reduction of the ICMS calculation base in the construction and expansion of maritime port terminals in the State.

The measure maintains the favorable tax treatment already provided for in state legislation, without changing the material content of the benefits, merely extending their validity until the end of 2028.

The resolution entered into force on the date of its publication, with retroactive effects to January 1, 2026.

Maranhão changes procedures for activating the ICMS registration of companies starting operations

In an ordinance published on June 8, 2026, the State of Maranhão changed the regulations addressing changes in the registration status of companies starting operations in the ICMS Registry.

The change to active registration status will now occur immediately after the activation request, with the possibility of submitting the required documentation later, within up to 45 days. Among the documents accepted as proof of the establishment’s address, the rule now includes a recent copy of an electricity bill/invoice in the name of the establishment, its legal representative or the tenant.

The documentation must be reviewed within 15 days after the end of the submission period. If the requirements are not met, the registration will be suspended ex officio, and the taxpayer may request review within 10 days from acknowledgment of the opinion.

The ordinance also includes, in the specific rules, companies in the same economic group that are in good standing for registration and tax purposes and taxpayers classified under National Classification of Economic Activities (CNAE) codes linked to the fuel, petroleum, alcohol and biofuel sectors.

If there are indications that a false or adulterated document has been used, the State Finance Department will suspend the verification and validation of the documentation and forward the material to the competent authorities.

Mato Grosso

Mato Grosso regulates settlement of public credits enrolled as active debt

In a decree published on June 16, 2026, the State of Mato Grosso regulated the process for settlement of disputes relating to the collection of state public credits, whether tax or non-tax, enrolled as active debt, involving the State, its agencies and foundations, and the respective debtors.

The settlement may occur by adhesion, individual proposal or procedural legal arrangement, subject to the eligibility situations and prohibitions set out in the decree. Covered credits include, for example, credits classified as unrecoverable or difficult to recover, credits arising from tax audit activities and credits subject to relevant and widespread legal controversy.

The rule allows discounts, installment payment in up to 120 months, provision or replacement of guarantees and use of liquid and certain credits, including court-ordered payment claims, according to the applicable conditions. For ICM/ICMS credits, reductions on fines, interest and other legal charges may reach 65%, with no reduction of the principal amount of the tax. In specific situations, such as judicial reorganization and, in the case of ICM/ICMS, individuals, microenterprises or small businesses, the payment term may reach 145 months.

The decree entered into force on the date of its publication, revoking Decree No. 1,352/2025, without prejudice to maintaining its effectiveness in relation to settlement applications filed and settlements formalized while it was in force.

Minas Gerais

Minas Gerais extends ICMS suspension for shipments to non-bonded general warehouses involving Espírito Santo

In an ordinance published on June 20, 2026, the State of Minas Gerais amended item 11 of the Sole Annex to SRE Ordinance No. 246/2024 to extend, until December 31, 2027, the application period of an ICMS Protocol providing for suspension of the tax in transactions involving Minas Gerais and Espírito Santo.

The amendment preserves the treatment applicable to interstate shipments of goods to non-bonded general warehouses, under the protocol indicated in SRE Ordinance No. 246/2024.

The measure only updates the term of the treatment, with retroactive effects to January 1, 2026, without creating a new tax benefit or changing the other conditions of the suspension.

Paraíba

Paraíba extends ICMS deferral to rural producers and poultry-chain companies

On June 6, 2026, the State of Paraíba published a decree extending to rural producers and companies engaged in broiler farming the ICMS deferral provided for transactions involving industrial machinery, devices and equipment intended for fixed assets and related to the production process.

The extension applies provided that the poultry is destined for industries domiciled in Paraíba that operate in poultry slaughtering and meat production. To use the deferral, an application must be submitted to the Paraíba State Finance Department and a Special Tax Regime must be obtained, which will define the conditions of use, applicable controls and monitoring procedures.

The decree will produce effects until December 31, 2029.

Paraná

Paraná changes criteria for ICMS benefit for technology companies linked to Technology Parks

On May 28, 2026, the State of Paraná published a law amending the ICMS tax treatment applicable to industrial establishments producing electronic, telecommunications and computer products. Under the amendment, application of the differentiated tax treatment for establishments linked to Technology Parks now depends on the interested industrial establishment making a minimum investment of BRL 360,000.00 in a project linked to the Technology Park, subject to regulation by decree.

The law also redefined the forms of link required with Technology Parks in operation and accredited under the State System of Technology Parks (SEPARTEC). Eligibility may cover resident companies, with physical facilities in the Technology Park, and nonresident companies, provided that they are linked by incubation, acceleration, technological cooperation or collaborative research and development agreements demonstrating effective activity in the technological environment.

The law entered into force on the date of its publication.

Pernambuco

Pernambuco adjusts ICMS self-regularization rules for divergences in payment-method information

On June 11, 2026, the State of Pernambuco published an ordinance adjusting the spontaneous ICMS regularization procedure when there is a presumption of omission of an exit of goods or of provision of a taxable service without a tax document, identified by cross-checking tax documents issued by the taxpayer with information provided in the Payment Methods Information Statement (DIMP).

For taxpayers under the regular assessment regime, regularization involves consulting the ICMS due on the Compliance Portal, payment with late-payment fine and other legal charges, and recording in the Digital Tax Bookkeeping (EFD) as a special debit, using the prescribed adjustment code. In this case, the rule prohibits issuing a tax document to record the exits or services subject to the presumption.

Taxpayers under Simples Nacional must verify the omitted gross revenue, rectify the assessment in the Simples Nacional Collection Document Generator Program – Declaratory (PGDAS-D), pay the complementary amount through the Simples Nacional Collection Document (DAS) and issue an Electronic Invoice (NF-e) for regularization with the required information.

The ordinance entered into force on June 11, 2026.

Rio Grande do Sul

Rio Grande do Sul assigns ICMS-ST liability to lubricant wholesalers

On June 12, 2026, the State of Rio Grande do Sul published a decree amending the ICMS Regulations and including certain wholesale lubricant establishments among those liable for ICMS due under tax substitution in subsequent internal transactions involving lubricants.

The rule will apply to wholesalers belonging to companies whose establishments located in Rio Grande do Sul have, cumulatively, in the previous calendar year, made exits of goods exceeding BRL 78 million and internal exits of lubricants to third parties exceeding 60% of total exits to third parties.

The covered taxpayers and the effective period of the liability will be defined in instructions issued by the State Revenue Service. The decree also requires an inventory of goods received under tax substitution and held in stock at the end of the day preceding the start of the new liable-party status, and provides that the liability applies to all lubricant exits carried out by the establishment, except exits destined for fuel distributors.

The decree will take effect as of October 1, 2026.

Rio Grande do Sul regulates procedure for recognition of tax liability

On June 18, 2026, the State of Rio Grande do Sul published a Normative Instruction addressing the administrative procedure for determining and recognizing tax liability in the context of tax credit recovery.

The procedure covers credits under administrative collection, whether definitively constituted or not, enrolled as active debt or not, and may be initiated by a State Revenue Tax Auditor independently or integrated into another tax credit recovery procedure.

The rule provides for notice to the individual or legal entity whose liability is to be determined, with the possibility of filing one appeal, within 15 days from notice, through the State Revenue Service’s electronic channels. Failure to appeal within the legal period, or a decision finding the appeal unfounded, will result in recognition of tax liability.

For credits arising from a Tax Assessment Notice still under administrative discussion, the effects of recognition depend on the credit being maintained, even partially, at the end of the tax administrative proceeding.

Rondônia

Rondônia regulates NFCom procedures

On June 15, 2026, the State of Rondônia published a decree adding to the ICMS Regulations supplementary rules on the Electronic Invoice-Bill for Communication Services (NFCom).

The rule allows the mandatory deadline for using NFCom to be postponed by granting a special regime, provided that the conditions set out in SINIEF Adjustment No. 07/2022 are met. The decree also provides that the use of ICMS credits, in the specific situations under SINIEF Adjustment No. 07/2022, is conditional on approval of a refund request.

For cases of undue billing, recovery of the tax stated in a previously issued NFCom must comply with the debit reversal rules and, when applicable, the issuance of a Substitute NFCom. Any credit resulting from this procedure may be used only after issuance of the Substitute NFCom.

Santa Catarina

Santa Catarina regulates conditions for use of ICMS benefit on imports from Mercosur

On June 3, 2026, the State of Santa Catarina published a decree amending the Differentiated Tax Treatment (TTD) rules applicable to certain imports, to establish a specific condition for imports originating in Mercosur member or associated countries.

Between June 9, 2026 and June 8, 2027, application of the treatment will be conditional on entry and customs clearance, through dry ports or bonded zones located in Santa Catarina, of goods whose customs value corresponds to at least 50% of the total customs value of imports originating in those countries during the period.

The decree also updated the list of goods, identified by NCM, to which the requirement does not apply, a relevant point for importing companies that use special ICMS regimes.

São Paulo

São Paulo clarifies issuance of NF-e in sales for future delivery with advance payment

In a response to a tax consultation published on June 23, 2026, the State of São Paulo Treasury Department (Sefaz/SP) clarified the application of SINIEF Adjustment No. 49/2025 to sales for future delivery.

The adjustment establishes procedures for issuing tax documents in transactions involving: (i) sales for future delivery; (ii) inventory losses; and (iii) reductions in amounts or quantities, when it is not possible to cancel the Electronic Invoice (NF-e), as well as in cases of return due to refusal. The rules are intended to comply with ancillary obligations involving both IBS and ICMS.

According to Sefaz/SP, the NF-e may be used, with a specific purpose, as a “Debit Note” or “Credit Note” for tax adjustment purposes. In this context, it was clarified that the “Debit Note” is not an autonomous tax document, but only a purpose to be indicated in the NF-e issued for simple billing linked to advance receipt.

Accordingly, in sales for future delivery with advance payment, the taxpayer must adopt the following procedures:

– Issuance of NF-e for simple billing: with CFOP 5.922 (“entry made as simple billing arising from sale for future delivery”), without ICMS stated, to record the advance receipt, observing the fields provided for in clause two of SINIEF Adjustment No. 49/2025; and

– Issuance of NF-e upon exit of the goods: with CFOP 5.117 (“sale of goods acquired or received from third parties, arising from an order for future delivery”) or 5.116 (“sale of own production of the establishment arising from an order for future delivery”), with ICMS stated and completion of the other requirements provided for in the adjustment.

The position reinforces that the use of the “Debit Note” and “Credit Note” purposes must occur within the NF-e itself, and not through the creation of new types of documents.

São Paulo removes auto parts, paints, electrical materials and other products from the ICMS tax substitution regime

In an ordinance published on June 30, 2026, the State of São Paulo changed the ICMS tax substitution rules to exclude certain segments and products from the list of goods subject to early tax withholding in the State.

The rule revokes Annexes VII, VIII, XIV, XVIII and XXI of CAT Ordinance No. 68/2019, which cover, respectively, tires, inner tubes and rubber protectors, paints, varnishes and other chemical-industry products, auto parts, tools and electrical materials.

Items 2 to 10 and item 15 of Annex XXII to the same ordinance were also revoked, relating to certain electronic, electrical and home-appliance products, such as refrigerators, freezers, small wine cellars, ice-making machines, parts of those items and domestic dishwashers.
In addition, the ordinance revokes specific acts that established the tax substitution calculation base for these segments.

The rule will take effect on October 1, 2026.

São Paulo regulates reversal of ICMS unduly debited in NFCom

In an ordinance published on June 24, 2026, the State of São Paulo regulated the procedure for reversing ICMS debits unduly stated by communication or telecommunications service providers in the Electronic Invoice-Bill for Communication Services (NFCom), model 62.

The reversal may be made in cases of pricing error, registration error, court decision, tax classification error or service discontinuance. Depending on the case, the procedure will occur through issuance of a substitute NFCom, with the correct amounts, or through recovery of the tax in the NFCom in which the service recipient is reimbursed, with deduction of the amounts unduly paid.

For the substitute NFCom, the ordinance requires, among other procedures, reference to the access key of the replaced NFCom, individual recording in EFD Register D700, adjustment in Register D737, maintenance of recipient identification and indication of the reason for substitution in DANFE-COM.

The recipient that receives a substitute NFCom must also record a credit reversal adjustment in EFD Register D737.

The rule does not apply to the Communication Service Invoice (NFSC), model 21, or to the Telecommunications Service Invoice (NFST), model 22, and prohibits the use of NFCom for adjustment purposes to reverse tax unduly debited.

The ordinance entered into force on the date of its publication.

São Paulo changes effects of denial of extension of ICMS special regime

In an ordinance published on June 19, 2026, the State of São Paulo amended CAT Ordinance No. 18/2021, which governs requests for special regimes.

For requests to extend the validity of a special regime, the decision has immediate effect, except when there is a denial. In that case, effects will occur from the first day of the second month following the interested party’s acknowledgment or within up to 90 days from acknowledgment, as defined in the decision based on the elements of the case file.

For taxpayers holding special regimes, the amendment reinforces the importance of reviewing the decision, since the initial date of the effects of a denial may vary according to the administrative decision.

The ordinance entered into force on the date of its publication.

São Paulo regulates issuance of the Electronic Gas Invoice

In an ordinance published on June 9, 2026, the State of São Paulo regulated issuance of the Electronic Gas Invoice (NFGas), model 76, and the corresponding Auxiliary Document of the Electronic Gas Invoice (DANFGas), applicable to transactions involving piped gas distributed through urban networks.

As of November 3, 2026, taxpayers carrying out these transactions must issue NFGas, and the use of NF-e, model 55, in its place will be prohibited. To issue NFGas, the taxpayer must be previously accredited with the Treasury and Planning Department.

Accreditation will be carried out ex officio, as of the same date, for concessionaires of the public piped gas distribution service in the State of São Paulo regulated by ARSESP and classified, as their main activity, under CNAE 3520-4/02. Voluntary accreditation will also be allowed through the Electronic Petitioning System (SIPET), including before the mandatory date or for taxpayers not covered by automatic accreditation.

The ordinance entered into force on the date of its publication, except for the revocation of CAT Ordinance No. 79/2003, which will take effect as of January 1, 2027.

This publication is intended for informational purposes only and does not constitute legal advice. Our ​Indirect Tax​ team remains available to provide specific legal guidance tailored to your business needs.