{"id":30338,"date":"2026-02-24T14:42:10","date_gmt":"2026-02-24T17:42:10","guid":{"rendered":"https:\/\/lefosse.com\/?p=30338"},"modified":"2026-02-24T15:46:37","modified_gmt":"2026-02-24T18:46:37","slug":"tax-aspects-in-the-telecommunications-sector-in-january-2026","status":"publish","type":"post","link":"https:\/\/lefosse.com\/en\/noticias\/tax-aspects-in-the-telecommunications-sector-in-january-2026\/","title":{"rendered":"Tax aspects in the telecommunications sector in January 2026"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Updates on Consumption Tax Reform<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In January 2026, Complementary Law No. 227\/2026 (LC 227) was enacted, the second stage of the Tax Reform regulation. In addition to promoting relevant changes to Complementary Law No. 214\/2025, which establishes the general rules for the Tax on Goods and Services (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax, the new law covered a number of other topics:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Establishes the IBS Steering Committee, the authority responsible for administering and supervising the IBS;<\/li>\n\n\n\n<li>Regulates the IBS tax administrative procedure;<\/li>\n\n\n\n<li>Regulates the transition period relating to the balance of credits for the Tax on Operations relating to the Circulation of Goods and on Interstate and Intermunicipal Transportation and Communication Services (ICMS); and<\/li>\n\n\n\n<li>Amends rules relating to the Tax on Causa Mortis Transfers (ITCMD) and the Tax on Urban Real Estate and Land (IPTU).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">During the same period, the Federal Revenue Service issued a statement reinforcing the mandatory use of Electronic Tax Domicile as of January 2026 for all legal entities registered with the National Register of Legal Entities (CNPJ).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more information on Tax Reform and other relevant news on consumption taxation, access our Consumption Taxation team&#8217;s newsletter here.[coment\u00e1rio para MKT: favor incluir link para o informativo de Tributa\u00e7\u00e3o sobre Consumo de janeiro de 2026]<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Federal government reduces federal tax incentives and benefits<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The Federal Revenue Service published a Normative Instruction listing the benefits excluded from the linear reduction, and on January 27, 2026, it released a Q&amp;A document with practical guidance on the scope of the measure and how to apply the 10% cut, seeking to provide greater legal certainty and uniformity of interpretation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Click <a href=\"https:\/\/lefosse.com\/noticias\/alerta\/newsletter-lc-no-224-2025\/\" type=\"link\" id=\"https:\/\/lefosse.com\/noticias\/alerta\/newsletter-lc-no-224-2025\/\">here<\/a> to access an exclusive guide with all the details on the reduction of tax incentives. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Federal Revenue Service clarifies rules on exclusion of ICMS from the PIS and Cofins calculation basis<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">On January 14, 2026, the Federal Revenue Service published a Tax Ruling clarifying aspects related to the exclusion of ICMS from the PIS and Cofins calculation basis, consistent with the understanding of the Federal Supreme Court in Theme No. 69.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the Revenue Service, there is no legal provision for automatic reimbursement of credits arising from this exclusion, although it may constitute an undue or excessive payment, subject to refund. In the non-cumulative regime, the exclusion of ICMS may increase the generation of book credits, whose possibility of reimbursement will depend on the applicable regulatory provisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Additionally, in cases where there is a final court decision and the option to offset credits is chosen, prior qualification of these amounts with the Federal Revenue Service is required.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cear\u00e1 regulates procedures for issuing NFCom invoices<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The state of Cear\u00e1 has incorporated rules for issuing Electronic Communication Services Invoices (NFCom). Among other aspects, the rules address the provision of prepaid communication services, establishing that the provider must issue an NFCom for each advance purchase of credits by the user.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A rule was also introduced on the issuance of a replacement NFCom to correct incorrectly entered information, as well as the issuance of an NFCom with zero values when the triggering event does not occur. In both situations, it is now mandatory to refer to the access key of the originally issued tax document.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The published rules are already in force, with retroactive effect to October 1, 2024.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Rio de Janeiro excludes CNAE for book publishing from automatic NFCom registration<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">On January 28, 2026, the State of Rio de Janeiro amended a state resolution to exclude the National Classification of Economic Activities (CNAE) code 5811-5\/00 (book publishing) from the list of automatic registration for issuing NFCom.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The ordinance came into force on the date of its publication.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Roraima regulates the adoption of NFCom for communication services<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The State of Roraima published a regulation governing the NFCom, which becomes the electronic tax document applicable to the provision of communication services, accompanied by the respective Auxiliary Document (Danfe-COM).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To issue the NFCom, ICMS taxpayers must be previously registered with Sefaz, observing the technical specifications set forth in the Taxpayer Guidance Manual (MOC), which governs the integration between the systems of the issuing companies and the tax administration portals.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the regulation published in January 2026, the NFCom will replace the models previously used to document communication and telecommunication services, consolidating the use of a single electronic document for these operations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The act also provides that additional technical clarifications may be disclosed through technical notes on the NFCom portal and authorizes, under a special regime, the postponement of the mandatory issuance until August 1, 2026, provided that the established conditions are met.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The provisions are retroactive to November 1, 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>S\u00e3o Paulo adjusts ICMS deferral rules for the transfer of network resources in telecommunications services<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The State of S\u00e3o Paulo has amended the ICMS Regulation to update the procedures applicable to tax deferral in the provision of telecommunications services related to the transfer of network resources between companies covered by a special regime.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The main change concerns proof of the service&#8217;s classification as a \u201cnetwork resource,\u201d which now requires the use of a specific Item Classification Code (cClass) in the NFCom (model 62), replacing the generic reference previously used in digital files.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>This content is part of the <a href=\"https:\/\/lefosse.com\/en\/practice\/telecommunications\/\" type=\"link\" id=\"https:\/\/lefosse.com\/en\/practice\/telecommunications\/\">T<\/a><a href=\"https:\/\/lefosse.com\/en\/practice\/telecommunications\/\" type=\"link\" id=\"https:\/\/lefosse.com\/en\/practice\/telecommunications\/\" target=\"_blank\" rel=\"noreferrer noopener\">elecommunications<\/a> Bulletin for February 2026, bringing together the main regulatory and sector highlights of the period. This material is for informational purposes only. Our Telecommunications team is available to provide specialized legal advice.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Updates on Consumption Tax Reform In January 2026, Complementary Law No. 227\/2026 (LC 227) was enacted, the second stage of the Tax Reform regulation. In addition to promoting relevant changes to Complementary Law No. 214\/2025, which establishes the general rules for the Tax on Goods and Services (IBS), the Contribution on Goods and Services (CBS), [&hellip;]<\/p>\n","protected":false},"author":48,"featured_media":29680,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8],"tags":[686],"class_list":["post-30338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-telecommunications"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax aspects in the telecommunications sector in January 2026 - Lefosse<\/title>\n<meta name=\"description\" content=\"In January 2026, Complementary Law No. 227\/2026 (LC 227) was enacted, the second stage of the Tax Reform regulation. 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