{"id":480,"date":"2026-01-20T18:19:28","date_gmt":"2026-01-20T21:19:28","guid":{"rendered":"https:\/\/dgn.adv.br\/?p=480"},"modified":"2026-02-10T18:16:52","modified_gmt":"2026-02-10T21:16:52","slug":"reforma-tributaria-plataforma-rtc-lei-complementar-227-2026","status":"publish","type":"post","link":"https:\/\/dgn.adv.br\/en\/reforma-tributaria-plataforma-rtc-lei-complementar-227-2026\/","title":{"rendered":"Tax Reform: Digital Platform and Complementary Law No. 227\/2026 \u2014 What Your Company Needs to Know"},"content":{"rendered":"

Brazil\u2019s Tax Reform advances with two foundational regulatory milestones, both published on January 13, 2026. These changes directly affect companies\u2019 tax routines and demand immediate preparation.<\/p>\n

\n

What is the Tax Reform Digital Platform (RTC)?<\/strong>
\nThe Tax Reform Digital Platform, referred to as RTC (in Portuguese, \u201cReforma Tribut\u00e1ria \u2014 Plataforma Digital\u201d), was developed by Brazil\u2019s Federal Revenue Service (Receita Federal \u2014 Brazil\u2019s federal tax authority) in partnership with Serpro (Brazil\u2019s federal government IT services company). Launched on January 13, 2026, it is the official digital backbone for the new tax system.<\/p>\n

Technical capacity:
\n\u2022 Processing of up to 200 million transactions per day
\n\u2022 2026 operating mode: educational sandbox for simulations without actual tax charges<\/p>\n

Core features:
\n\u2022 Integrated access via Gov.br (Brazil\u2019s unified government digital ID portal)
\n\u2022 Built\u2011in tax calculator
\n\u2022 Pre\u2011filled returns
\n\u2022 Assisted automatic calculation
\n\u2022 Real\u2011time monitoring<\/p>\n

Purpose: Simplify tax obligations and reduce tax disputes by digitizing and automating processes.<\/p>\n

Complementary Law No. 227\/2026 and the IBS Governing Committee (CG\u2011IBS)<\/strong>
\nPLP 108\/2024 (PLP means \u201cProjeto de Lei Complementar,\u201d i.e., Complementary Bill) was sanctioned on January 13, 2026, creating the IBS Governing Committee (CG\u2011IBS \u2014 Comit\u00ea Gestor do Imposto sobre Bens e Servi\u00e7os) 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.<\/p>\n

Main duties of the Governing Committee:
\n\u2022 Managing shared revenue collection
\n\u2022 Distributing funds among states and municipalities
\n\u2022 Standardizing tax procedures nationwide
\n\u2022 Oversight through the digital platform (RTC)<\/p>\n

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.<\/p>\n

Impacts for Companies: Mandatory Adaptation in 2026<\/strong><\/p>\n

Transitioning to the new model requires immediate adjustments to tax and operational setups.<\/p>\n

Required actions:
\n\u2022 Invoices: Display test rates on invoices (CBS 0.9% | IBS 0.1%). CBS stands for \u201cContribui\u00e7\u00e3o sobre Bens e Servi\u00e7os\u201d (Contribution on Goods and Services) and is the new federal value\u2011added tax; IBS stands for \u201cImposto sobre Bens e Servi\u00e7os\u201d (Goods and Services Tax) and is the new subnational value\u2011added tax.
\n\u2022 Systems: Update ERPs (Enterprise Resource Planning systems) to integrate with the RTC platform.
\n\u2022 Processes: Implement automated control of tax credits and prepare compliance processes for CBS and IBS.<\/p>\n

Given this context, the Tax Reform\u2019s regulatory changes require close attention and planning. DGN Advogados (Donato & Garcia Neto Advogados) is closely tracking the reform\u2019s regulatory updates to guide companies through this transition.<\/p>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Brazil\u2019s Tax Reform advances with two foundational regulatory milestones, both published on January 13, […]<\/p>\n","protected":false},"author":1,"featured_media":481,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativo"],"acf":[],"yoast_head":"\nReforma Tribut\u00e1ria 2026: Plataforma RTC e LC 227\/2026<\/title>\n<meta name=\"description\" content=\"Entenda os marcos da Reforma Tribut\u00e1ria: Plataforma Digital RTC e Lei Complementar 227\/2026. 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