Fiscal Policy / WORLD

CBS appears on most tax documents from obligated firms

Revenue data show 3.7 billion documents displaying the contribution in the 30 days through 7 October.

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Brazil’s Federal Revenue Service said on 9 October that obligated companies displayed the Contribution on Goods and Services (CBS) on 3.7 billion tax documents during the 30 days through 7 October. Another 0.6 billion documents did not display it, according to the public Consumption Operations Registry dashboard, updated on 8 October.

During the same window, 1,275,356 establishments belonging to obligated firms issued documents. CBS appeared on every invoice from 489,326 establishments and on some invoices from a further 365,826. Simples Nacional businesses were excluded because they had no CBS display requirement in 2026; full collection is due to begin in 2027.

Data

Key figures

Tax documents displaying CBS in the latest 30-day period

Recent Revenue Service dashboard data measure use of the new contribution on obligated firms’ tax documents.

Tax documents displaying CBS in the latest 30 days
3.7 billion units
2026-10-07 · Observed
Obligated establishments issuing invoices in the period
1,275,356 count
2026-10-07 · Observed
Methodology

The dashboard was updated on 8 October with documents issued through 7 October. Totals cover a rolling 30 days and exclude Simples Nacional firms, which had no display requirement in 2026.

Updated:

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