Tax Reform: Understanding the Different IBS and CBS Tax Regimes

The introduction of IBS and CBS brings changes that go beyond the replacement of existing taxes. Tax calculation methods, applicable rates, and tax credit rules also vary depending on the tax regime, making it essential to understand the specific provisions established by Complementary Law No. 214/2025.

This framework is the focus of the second episode of Loria Explica | Tax Reform. The episode explores the rules governing the Regular Regime, the particularities of differentiated and specific regimes, and the options available to companies under the Simples Nacional simplified tax regime, including the possibility of calculating IBS and CBS under the Regular Regime.

This choice may have implications beyond tax payments, particularly regarding the use of tax credits and transactions with other businesses.

🔔 Click here to watch the second episode of the series on YouTube and stay tuned for upcoming content from Loria Advogados on Tax Reform.

Tax Architecture for a Nation in Motion.