IBS, CBS and the export of services
Charles W. McNaughton and Victoria MonegagliaConjur · Jul 30, 2026
Originally published on Conjur on Jul 30, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
- The IBS and CBS export immunity for services follows from the destination principle and neutrality.
- The way Complementary Law 214/2025 defines exports may leave non-residents in the middle of the chain bearing IBS and CBS.
- If that cost is passed back to Brazilian taxpayers, there is a risk of cumulative taxation: the law should remove residual tax from the chain.
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