The Brazilian Association of Artificial Intelligence and E-Commerce (ABIACOM) submitted a proposal to the Brazilian Federal Revenue Service (RFB) and the IBS Management Committee to improve the CBS and IBS regulations, focusing on the operational reality of digital platforms.
The initiative seeks to enable the adoption of a special regime for the consolidated issuance of tax documents in high-volume transactional operations, fully preserving the traceability, transparency, and oversight requirements foreseen in the new tax system. The proposal stems from the recognition that digital platforms play an increasingly important role in the collection, documentation, and control of operations carried out in an electronic environment, demanding regulatory solutions compatible with the technological dynamics of the sector.
This measure reinforces ABIACOM's commitment to actively and proactively monitor the implementation of the Tax Reform, acting as a qualified interlocutor between the productive sector and the Public Authorities to ensure that the regulation of the new tax model considers the particularities of companies operating in the digital economy, including digital platforms, marketplaces, e-commerce companies, and businesses intensive in technology and artificial intelligence.
The proposal was developed within the scope of the entity's institutional work and involved the participation of Counselor Guilherme Henrique Martins Santos, who is responsible for tax matters at ABIACOM, and his team at SouzaOkawa Advogados, responsible for the technical preparation of the studies and suggestions presented to the bodies in charge of regulating the new tax system.
For ABIACOM, building a modern, efficient regulatory environment aligned with the digital transformation of the economy is essential for the successful implementation of the Tax Reform. The organization will continue to closely monitor the evolution of sub-legal regulations and contribute technically to ensure that the regulations promote legal certainty, reduce compliance costs, and increase efficiency for companies, consumers, and the Tax Administration itself.
