Tax reform and pricing: the guide for B2B companies in Brazil

Your price table was built with PIS, Cofins and ISS baked into the math. All three leave the stage in the coming years, and the real change lands in January 2027.

Before that, one date already touches your invoicing. On October 1, 2026, most service invoices start showing IBS and CBS.

The calendar that matters to whoever sets prices

• August 3, 2026. The requirement began on NF-e, NFC-e, CT-e and MDF-e for companies in the regular regime.
• October 1, 2026. Most services subject to ISS come in through NFS-e, and communication services through NFCom.
• December 1, 2026. The activities set aside for that date come in, such as digital platforms and leasing.
• January 1, 2027. CBS starts being charged and PIS and Cofins end. Simples Nacional and MEI join in as well.

The dates come from Joint Act RFB/CGIBS No. 4 of July 30, 2026. Note that there is no single date. The deadline changes by document and, on service invoices, by activity. For now the Federal Revenue has suspended the automatic rejection of invoices without the new fields, which took the pressure off tax teams. The legal obligation, however, still stands. Penalties return when the grace period ends.

The real bill arrives in January 2027

In January, CBS starts being charged and PIS and Cofins are abolished. IPI drops to zero, except in the Manaus Free Trade Zone, and the Selective Tax takes effect. IBS still moves slowly, at 0.05% state and 0.05% municipal. ICMS and ISS stay as they are, because their reduction only begins in 2029.

The CBS rate is still open. On July 31, CGIBS Resolution No. 14/2026 raised the estimated combined rate from 26.5% to 27.91%. IBS shows 18.7% and CBS 9.21%. In 2027 and 2028, CBS will be that reference minus 0.1 percentage point.

And there is split payment, which starts optional and in phases for B2B transactions. It closes the gap between collecting from the customer and remitting the tax. The tax money goes straight to the treasury at the moment of payment.

What happens to a 100,000-real proposal

Take a services company with 5% ISS. Taxed inputs equal 20% of revenue. Today, on the 100,000, 3.65% of PIS and Cofins and 5% of ISS apply, which comes to 8,650 reais.

In 2027, the same proposal pays about 9.11% CBS, 0.1% IBS and the same 5% ISS. That is 14,210 reais. The CBS credit on the 20,000 of inputs returns close to 1,820 reais. The effective cost drops to about 12,390 reais.

The difference is around 3.7 percentage points on price. On a 15% margin, a quarter of that proposal's profit disappears. And every service line gives a different number, because each one generates a different credit. The final math, of course, belongs to your accountant.

Your supplier's credit lands in your margin

A decision expiring this week affects buyers. Simples Nacional companies have until September 30, 2026 to opt into the regular IBS and CBS regime for the first half of 2027. The option is in article 41, § 3 of Complementary Law 214/2025, and the calendar in CGSN Resolution 186/2026. The choice runs from January to June 2027 and can be cancelled until November 30.

Those who stay silent keep paying everything inside DAS, without passing on credit. For you, buying from those suppliers, the effect is direct. Two quotes with the same list value can cost differently from January on, depending on each one's choice.

Pricing is decided in the commercial system

Most companies will treat the reform as a tax project, run by accounting and the ERP team. But the price that reaches the customer comes out of the price table, the discount rule and the quote configurator. Sales is who touches those places. A correct tax filing coexists with a wrong proposal.

In 2026, the pricing error does not show in cash, because the tax burden is neutral. The master-data error is already happening: misclassified CST and cClassTrib, forgotten presumed credit, and mark-up calculated with the old formula. Add long contracts signed without a tax adjustment clause. It all comes due in 2027.

Point of attention: comparing the old rate with the new one shows half the picture. The other half is the credit on purchases. A transaction that looks more expensive on the way out can end up better after the credit. And a contract priced on a credit that never comes loses margin.

The effect on Brazilian B2B

The biggest risk sits in long contracts. Leasing, ongoing services and supply usually carry a generic tax clause that opens a dispute with the customer in 2027. The second half of 2026 is the time to renegotiate. Name IBS, CBS, the end of PIS, Cofins and ISS, and how the pass-through will work. This is not a job for tax alone: purchasing, accounting, finance and legal need to sit together, especially on high-value contracts.

There is also a calendar detail that catches many. A proposal issued in November with 90-day validity will be executed under a different tax rule. And since the replacement of taxes runs until 2033, the burden on each transaction changes in each phase. A spreadsheet redone by hand cannot keep that pace; the rule has to live in the system.

Where to start

• Find your date. October does not apply to everyone issuing NFS-e, because part of the activities was pushed to December.
• Fix master data before price. Services, municipal codes, CST and cClassTrib are where the calculation comes from.
• Redo the mark-up without PIS and Cofins, with the projected credit of each line.
• Classify suppliers by regime, to know how much credit each one passes on.
• Get a date from your ERP vendor. Ask in writing when the system switches the rate and whether there is a testing window. Ask also when PIS and Cofins stop being generated.

Find out what is left from each sale, today

These five steps are the Bunker Protocol applied to the reform: define criteria, master data and rule before touching the number. To run your own math right now, with no spreadsheet and no system, we built a free tool: the bunker-pricing skill. You talk to the AI of your choice, give it cost, target margin and the taxes that apply, and get the formed price and the line statement, with how much went to tax, freight and commission, and how much was left.

If your operation runs several price books, several channels or many orders a day, that same math has to happen on every line, inside your Salesforce. That is what Bunker's Pricing Designer does. Bunker works on complex pricing structures and on data and artificial intelligence. It is at that meeting point between CRM and ERP that the new calculation needs to live.

Talk to Bunker about pricing

Frequently asked questions

What changes on the invoice on October 1, 2026?

Most services subject to ISS start showing IBS and CBS on NFS-e, along with NFCom. Simples Nacional companies only join in January 2027.

What will the CBS rate be in 2027?

It still depends on a formal decision. The current estimate is 9.21%, and in 2027 and 2028 that reference applies minus 0.1 percentage point.

Is the hybrid Simples worth it?

It depends on the profile of the transactions. It tends to suit those selling to other companies, because the customer uses the credit. The deadline for the first half of 2027 ends on September 30, 2026.

References: RECEITA FEDERAL and CGIBS. Joint Act RFB/CGIBS No. 4 of July 30, 2026, Jul. 2026. RECEITA FEDERAL. Manual for opting into the regular IBS and CBS regime under Simples Nacional, Sep. 2026. AGÊNCIA GOV. Simples Nacional companies can now opt to collect IBS and CBS outside the unified regime, Sep. 2026. CONTÁBEIS. Reform: contracts running into 2027 need review, Aug. 2026.