Brazil’s Federal Revenue, the Management Committee of the Goods and Services Tax (CGIBS) and the Federal Accounting Council (CFC) have aligned procedures for implementing the National Tax Compliance Plan (PNCT), with a focus on tax documents and accountants’ responsibilities during the Consumption Tax Reform transition.
Brazil’s Federal Revenue, the Management Committee of the Goods and Services Tax (CGIBS) and the Federal Accounting Council (CFC) have agreed on measures to implement the National Tax Compliance Plan (PNCT), including requirements for tax documents and the role of accounting professionals during the transition to the new consumption tax system.
The agreement was discussed on 18 August 2026 at a meeting between Federal Revenue Special Secretary Robinson Sakiyama Barreirinhas and representatives of the CGIBS and CFC.
Regulated in 2026, the PNCT establishes an adaptation model for companies and taxpayers. During the transition period, tax administration will prioritise guidance and preventive correction before possible sanctions for formal errors involving the Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS).
The Federal Revenue said the plan includes procedures for monitoring the new tax documents and supporting taxpayers in meeting compliance requirements.
Accountants’ responsibilities
Under the PNCT, companies must correct identified errors by the end of December 2026 to meet the programme’s technical regularity requirements.
Taxpayers must also formally designate an accounting professional to monitor the proper issuance of invoices, oversee system parameterisation and respond to communications from the tax authority.
Barreirinhas said the relationship between tax administration and businesses under the programme is centred on compliance and guidance rather than inspection and penalties.
“It is not a logic of inspection, but a logic of trust that the accounting professional will guide the company,” Barreirinhas stated.
CFC President Joaquim de Alencar Bezerra Filho said accounting professionals would have a role in maintaining the integrity of information submitted to the tax administration and applying the relevant rules.
“It is the first time that the Federal Revenue of Brazil formally and legally recognises the role of accounting professionals in a tax compliance programme,” he noted.
