On July 14, 2025, the federal government published Decree No. 12,551, which regulates Law No. 15,122/2025. This is an unprecedented regulatory framework in Brazil for the adoption of trade, investment, and even intellectual property-related countermeasures as a response to unilateral practices adopted by other countries or economic blocs that negatively affect the international competitiveness of the Brazilian economy.
The text is technical, but the impact is practical and strategic: it creates a system for Brazil's institutional response to discriminatory or protectionist measures from abroad. Simply put, if a country imposes unfair trade barriers against Brazilian products or services, Brazil may formally respond based on technical and legal criteria.
The Decree provides for provisional countermeasures, for rapid responses, and ordinary countermeasures, of a more detailed and lasting nature:
Provisional measures: adopted expeditiously and exceptionally, in immediate response to serious situations, even before the completion of broader analyses. They are decided by the Interministerial Committee for Negotiation and Economic and Trade Countermeasures;
Ordinary measures: follow a more detailed and structured procedure, with the participation of the Foreign Trade Chamber (CAMEX), technical involvement of ministries, public consultations, and deliberation by the CAMEX Strategic Council.
These measures may range from the suspension of trade concessions, investments, or benefits related to intellectual property rights, to specific restrictions on products or services from the offending country.
On July 17, Justice Alexandre de Moraes of the Federal Supreme Court (STF) partially reinstated the Decree that increased the IOF tax rates, which had been suspended by Congress, maintaining the suspension only regarding the levy on "risky transactions," considered outside the scope of the tax. In a new decision published on July 18, the Justice also prohibited retroactive collection of the tax during the period in which the rule was suspended, establishing that the new rates may only be claimed starting July 16. The decisions are still awaiting review by the STF Plenary.
New Rates: See What's Changing
The Federal Revenue Service has released the beta version of its Tax Calculator, an official tool created to apply the new rules of the Consumption Tax Reform. The solution allows for the standardized calculation of the Contribution on Goods and Services (CBS), the Tax on Goods and Services (IBS), and the Selective Tax (IS), serving taxpayers, accountants, developers, and federal entities.
The tool, previously restricted to participants in the CBS pilot project, is now available to the public, free of charge, and open source. The Revenue Service's goal is to expand access to the standardized tax calculation logic, promoting greater transparency, legal certainty, and technical compliance with the new legislation's rules.
The Tax Calculator represents a new model for the relationship between the tax authorities and taxpayers. Instead of each taxpayer calculating the taxes due individually, as in the traditional self-declaration model, the new solution allows the user to enter transaction data, and the tool automatically applies the legal rules in force.
According to the Federal Revenue Service, this approach strengthens cooperation between the parties, promotes greater predictability, facilitates data auditing, and simplifies compliance with tax obligations. This model is expected to significantly reduce calculation errors, discrepancies in interpretation, and compliance costs.
Developed by the Federal Revenue Service, the Tax Calculator is the official calculation engine for the Consumption Tax Reform. The tool has embedded regulatory content, meaning it directly interprets current legislation and applies tax rules according to the parameters defined in Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025.
The calculator interprets data from a consumer transaction and automatically calculates the taxes due, providing a detailed calculation report, the applicable legal basis, and technical justifications. The solution is aligned with the principles of Tax Administration 3.0, recommended by the OECD, and represents a step forward toward the Tax as a Service (TAAS) model.
The Federal Revenue Service has released the beta version of its Tax Calculator, an official tool created to apply the new rules of the Consumption Tax Reform. The solution allows for the standardized calculation of the Contribution on Goods and Services (CBS), the Tax on Goods and Services (IBS), and the Selective Tax (IS), serving taxpayers, accountants, developers, and federal entities.
The tool, previously restricted to participants in the CBS pilot project, is now available to the public, free of charge, and open source. The Revenue Service's goal is to expand access to the standardized tax calculation logic, promoting greater transparency, legal certainty, and technical compliance with the new legislation's rules.
The Tax Calculator represents a new model for the relationship between the tax authorities and taxpayers. Instead of each taxpayer calculating the taxes due individually, as in the traditional self-declaration model, the new solution allows the user to enter transaction data, and the tool automatically applies the legal rules in force.
According to the Federal Revenue Service, this approach strengthens cooperation between the parties, promotes greater predictability, facilitates data auditing, and simplifies compliance with tax obligations. This model is expected to significantly reduce calculation errors, discrepancies in interpretation, and compliance costs.
Developed by the Federal Revenue Service, the Tax Calculator is the official calculation engine for the Consumption Tax Reform. The tool has embedded regulatory content, meaning it directly interprets current legislation and applies tax rules according to the parameters defined in Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025.
The calculator interprets data from a consumer transaction and automatically calculates the taxes due, providing a detailed calculation report, the applicable legal basis, and technical justifications. The solution is aligned with the principles of Tax Administration 3.0, recommended by the OECD, and represents a step forward toward the Tax as a Service (TAAS) model.
On July 11, Decree No. 12,549/2025 was published, amending the IPI Incidence Table (TIPI), approved by Decree No. 11,158/2022. The rule reduced the tax rate to zero for sustainable motor vehicles classified under TIPI heading 8703, provided they meet the criteria established in the decree itself and the requirements of art. 11 of Law No. 14,902/2024, which established the MOVER Program.
According to government officials, the measure aims to promote innovation and sustainability in the automotive supply chain, while also expanding the population's access to new, more efficient, safer vehicles with a lower environmental impact.
On July 15, RFB Normative Instruction No. 2,271/2025 was published, amending RFB Normative Instruction No. 1,455/2014 to address the levy of IRRF (WHT) on remittances abroad related to expenses for market research, promotion, and advertising of Brazilian products and services and tourist destinations.
The rule included articles 4-A and 4-B, providing that such transactions must be previously registered electronically on the Federal Revenue Service website, under penalty of fines in case of omissions or inaccuracies.
The measure repeals previous provisions that required registration in the Sisprom system, promoting greater integration of information directly within the RFB.
On July 15, RFB Ordinance No. 558/2025 was published, amending RFB Ordinance No. 2,344/2011 to include the possibility of sharing with the Central Bank of Brazil (Bacen) information contained in import and export declarations registered in the Integrated Foreign Trade System (Siscomex).
This sharing is intended to meet Bacen's institutional objectives and is subject to the recipient agency's compliance with its duty of tax secrecy.
The special committee of the Chamber of Deputies approved Bill 1087/25, which grants an income tax (IR) exemption to individuals with monthly income of up to R$5,000 starting in 2026. The proposal also expands the partial tax bracket, raising it from R$7,000 to R$7,350. The measures aim to alleviate the tax burden on low- and middle-income populations. The bill now awaits consideration by the Chamber's plenary.
Bill 1087/25 will now be voted on in the Chamber of Deputies' plenary session, where representatives can propose amendments or modifications. Approval will be a milestone in the redesign of the tax structure, with a direct impact on the tax burden of millions of Brazilians.
The Ministry of Finance confirmed that it is working to establish a permanent Federal Revenue Service post in China. The initiative aims to strengthen economic and fiscal relations between the two countries, expand the fight against tax evasion, and intensify efforts against international smuggling.
The negotiations, which began in 2023, are still awaiting a presidential decree to officially open the post. According to the government, the proposal reflects the growth in bilateral trade with the Asian country and the need to deepen cooperation on tax and customs matters.
Strengthening the Federal Revenue Service's presence in partner countries is aligned with the agenda of the Organization for Economic Cooperation and Development (OECD), which Brazil is seeking to join. Expanding international cooperation is also included in the Revenue Service's Strategic Plan for the period 2023–2026.
After the highly anticipated extraordinary meeting of the Executive Management Committee of the Foreign Trade Chamber (Gecex-Camex), a decision was made on BYD's request for a possible tax reduction on disassembled cars. The measure to be implemented will be the early increase in the 35% import tax on electric and hybrid cars, while also granting a temporary quota to the Chinese brand.
The National Association of Automotive Vehicle Manufacturers (Anfavea) asked not only that the federal government not reduce the tax but also that it bring forward the collection of the 35% import tax on electric and hybrid cars, whether assembled or disassembled.
Under the original schedule, the rate was supposed to rise gradually, reaching 35% in July 2026 for assembled cars, while disassembled vehicles would only pay the maximum tax from July 2028.
Camex partially complied with Anfavea's request, bringing forward the total tax burden of 35% to January 2027 for SKD and CKD kits, while pre-built cars will follow the original plan of paying a 35% rate starting in July of next year.
