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Guide on IBS Assisted Calculation

  • Writer: Daniela Lavin
    Daniela Lavin
  • 2 days ago
  • 2 min read

With the Consumption Tax Reform , starting in 2026 the traditional self-assessment model will give way to the Assisted Assessment of the IBS (Brazilian VAT), in which the tax authorities will act collaboratively and in real time , based on electronic tax documents.


In this new model, the tax is no longer calculated only at the end of the period, but is instead calculated in advance by the IBS Management Committee (CG-IBS) .


RTC-IBS Pilot Project


Prior to mandatory implementation, CG-IBS, in partnership with the Rio Grande do Sul State Revenue Service, initiated a real-world testing environment to validate the technology.


  • Phase 1 (Jan–Mar/2026) : 123 companies, symbolic tax rate of 0.1%, no financial effects.

  • Phase 2 (starting April 2026) : expansion of the pilot program, including NFC-e and specific regimes.


The project is collaborative and non-binding , focused on operational adjustments before full operation.


How does IBS's Assisted Calculation work?


Unlike ICMS and ISS, in IBS the tax calculation is based on DF-e (electronic tax documents) , with automatic cross-referencing of information.


Simplified flow:


  • Issuance of NF-e (Brazilian electronic invoice) with new IBS fields.

  • Reading data and events in real time.

  • Automatic linking of debits and credits by CG-IBS


Critical points in the NF-e (Brazilian electronic invoice).


Correctly filling out tax documents is essential:


  • Triggering event : priority for the delivery date (dPrevEntrega)

  • Government purchases : debit only upon payment.

  • Advance payments : the final invoice should reference the advance payment.

  • Used goods and donations : new indicators for presumed credit or reversal.


Debits, credits and events


The assisted vote counting process uses:


  • Debit notes : adjustments that increase tax or reverse credits.

  • Credit notes : corrections that reduce the tax payable.

  • Events : records that impact the accounting process without issuing an invoice, such as personal consumption, claims, fixed assets, and debit acceptance.


These mechanisms ensure greater traceability and tax consistency .




Brinta and the Assisted Calculation of IBS


The Assisted Tax Assessment of the IBS requires system integration, data quality, and tax governance from the moment the tax document is issued.


Brinta supports companies in centralizing tax calculation, electronic documents, and compliance , preparing their operations for IBS and CBS in a secure and scalable way.

Speak with our team and prepare your operation for IBS Assisted Calculation.

 
 
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