Publications

What is the Tax Reform Digital Platform (RTC)?
The Tax Reform Digital Platform, referred to as RTC (in Portuguese, “Reforma Tributária — Plataforma Digital”), was developed by Brazil’s Federal Revenue Service (Receita Federal — Brazil’s federal tax authority) in partnership with Serpro (Brazil’s federal government IT services company). Launched on January 13, 2026, it is the official digital backbone for the new tax system.

Technical capacity:
• Processing of up to 200 million transactions per day
• 2026 operating mode: educational sandbox for simulations without actual tax charges

Core features:
• Integrated access via Gov.br (Brazil’s unified government digital ID portal)
• Built‑in tax calculator
• Pre‑filled returns
• Assisted automatic calculation
• Real‑time monitoring

Purpose: Simplify tax obligations and reduce tax disputes by digitizing and automating processes.

Complementary Law No. 227/2026 and the IBS Governing Committee (CG‑IBS)
PLP 108/2024 (PLP means “Projeto de Lei Complementar,” i.e., Complementary Bill) was sanctioned on January 13, 2026, creating the IBS Governing Committee (CG‑IBS — Comitê Gestor do Imposto sobre Bens e Serviços) with representatives from the Federal Government, states, the Federal District, and municipalities. The law also regulates administrative tax disputes and how revenue is shared among federative entities.

Main duties of the Governing Committee:
• Managing shared revenue collection
• Distributing funds among states and municipalities
• Standardizing tax procedures nationwide
• Oversight through the digital platform (RTC)

Expected benefits: In short, the Committee will ensure uniform cashback policies (cashback here refers to standardized tax reimbursement mechanisms to targeted taxpayers), speed up credit refunds, and reduce litigation by improving transparency across tax processes.

Impacts for Companies: Mandatory Adaptation in 2026

Transitioning to the new model requires immediate adjustments to tax and operational setups.

Required actions:
• Invoices: Display test rates on invoices (CBS 0.9% | IBS 0.1%). CBS stands for “Contribuição sobre Bens e Serviços” (Contribution on Goods and Services) and is the new federal value‑added tax; IBS stands for “Imposto sobre Bens e Serviços” (Goods and Services Tax) and is the new subnational value‑added tax.
• Systems: Update ERPs (Enterprise Resource Planning systems) to integrate with the RTC platform.
• Processes: Implement automated control of tax credits and prepare compliance processes for CBS and IBS.

Given this context, the Tax Reform’s regulatory changes require close attention and planning. DGN Advogados (Donato & Garcia Neto Advogados) is closely tracking the reform’s regulatory updates to guide companies through this transition.