IV Tax and Customs Law Congress: what the Federal Revenue Service is discussing about VAT, Selective Tax, and tax offsetting

Brazil's Federal Revenue Service Gathers Experts in Brasília to Discuss the Direction of Tax Reform

Today marks the beginning of the IV Tax and Customs Law Congress, promoted by the Special Secretariat of the Brazilian Federal Revenue Service. The event takes place from October 14 to 16, 2026 (Wednesday through Friday), at the Brazil International Convention Center (CICB), in Brasília. Under the theme "Taxation, Intelligence, and Fiscal Justice," the meeting will bring together authorities, experts, representatives of international organizations, public and private institutions, and members of academia. The program will be broadcast openly to the public via YouTube, allowing panels to be followed without leaving the office.

Over the three days of the event, an opening conference and nine thematic panels will be held. For those working in tax, accounting, and IT, it's worth understanding the agenda, as it foreshadows the tone of upcoming regulations and decisions that will lead to ancillary obligations and new fields in tax documents.

What's on the agenda each day

On the first day, today, the program includes income tax progressivity and taxation of high incomes, the Organization for Economic Cooperation and Development's (OECD) global minimum tax, and the Multilateral Convention addressing the effects of the BEPS Project (Base Erosion and Profit Shifting).

On Thursday, October 15, the program covers artificial intelligence, the Selective Tax, tax benefits, and tax offsetting within the context of Brazil's new VAT. More specifically, the agenda includes the panels "Selective Tax, Sustainability, and Citizenship" at 10:55 AM, "Linear Reduction of Tax Benefits" at 2:00 PM, and "Offsetting, Tax Refunds, and the New VAT" at 4:10 PM.

On Friday, October 16, the focus shifts to customs matters, with governance and transparency in customs administration and fiscal intelligence, data integration, and public safety, along with a panel on risks and governance of customs stakeholders early in the morning.

Why this matters for those issuing invoices and calculating taxes

The congress itself doesn't create any new obligation. But it takes place within a window in which several pieces of the Tax Reform are falling into place at the same time — and the panels tend to offer clues about the technical interpretation that will guide future regulations. It's worth cross-referencing the event's agenda with three fronts that remain open this month:

• CBS reference rate: Brazil's Federal Court of Accounts (TCU) is within the deadline to send the Senate the calculations that will guide the effective collection of the tax starting in 2027, with the Senate having until December to set the final percentage — a topic that directly connects with the offsetting and new VAT panel on the 15th.
• NF-e/NFC-e Technical Notes calendar: Technical Notes 2025.002-RTC (v1.52), 2026.007, and 2026.008, which address returns, exclusive IBS/CBS taxpayers, and net product value, are scheduled for approval on October 26 and production rollout on November 16, 2026, according to the calendar consolidated by ENCAT.
• Selective Tax: Thursday's panel on sustainability and citizenship takes place amid uncertainty over the tax's rates, with no law yet published as of October.

For IT and tax teams, the practical recommendation is simple: follow the panels on October 15 and 16 (especially those on tax offsetting and data governance), as they tend to precede joint technical acts from the Federal Revenue Service and the IBS Management Committee in the following weeks. Keeping ERP systems and tax document issuers up to date, with accounting teams monitoring developments, reduces the risk of surprises when regulations stemming from these discussions are published.

This content is informational and does not replace guidance from your accounting firm or a tax specialist for decisions specific to your company.

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