{"id":17072,"date":"2026-09-29T16:21:47","date_gmt":"2026-09-29T19:21:47","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=17072"},"modified":"2026-09-29T16:21:47","modified_gmt":"2026-09-29T19:21:47","slug":"cooperatives-have-until-october-31-to-opt-for-the-specific-ibs-and-cbs-tax-regime","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/cooperatives-have-until-october-31-to-opt-for-the-specific-ibs-and-cbs-tax-regime\/","title":{"rendered":"Cooperatives Have Until October 31 to Opt for the Specific IBS and CBS Tax Regime"},"content":{"rendered":"\n

By J\u00e9ssica Heinzen<\/strong>

The Brazilian Federal Revenue Service and the IBS Management Committee (CGIBS) have made available, through the Federal Revenue Service Portal, a new functionality enabling cooperative societies to formally opt for the specific IBS and CBS tax regime<\/strong> provided for under Supplementary Law No. 214\/2025.<\/p>\n\n\n\n

For the option to take effect as of January 1, 2027<\/strong>, cooperatives must complete the procedure between September 1 and October 31, 2026<\/strong>.<\/p>\n\n\n\n

The option is voluntary<\/strong> and should be assessed taking into account, among other factors, the nature of the cooperative\u2019s operations, its relationship with its members, the use and transfer of tax credits, and the potential impacts on cash flow and pricing.<\/p>\n\n\n\n

What Is the Specific Tax Regime for Cooperatives?<\/h3>\n\n\n\n

The Tax Reform established specific tax treatment for cooperative societies, allowing them to opt for a regime under which IBS and CBS rates are reduced to zero for certain transactions<\/strong>.<\/p>\n\n\n\n

Pursuant to Article 271 of Supplementary Law No. 214\/2025, the zero rate applies, in particular, to:<\/p>\n\n\n\n

    \n
  • transactions in which a member supplies goods or services to the cooperative of which they are a member; and<\/li>\n\n\n\n
  • transactions in which the cooperative supplies goods or services to a member subject to the regular IBS and CBS regime.<\/li>\n<\/ul>\n\n\n\n

    It is important to note that the zero rate does not automatically apply to all transactions carried out by the cooperative<\/strong>. This is an optional regime, and its adoption requires an express election by the cooperative society.<\/p>\n\n\n\n

    This distinction is relevant because Supplementary Law No. 214\/2025 already provides, regardless of whether the cooperative opts for the specific regime, for certain cases of non-taxation<\/strong> under the IBS and CBS rules in connection with cooperatives, such as the allocation of funds to mandatory reserves and the distribution of surpluses in cash to members.<\/p>\n\n\n\n

    Transfer of IBS and CBS Tax Credits<\/h3>\n\n\n\n

    Opting for the specific regime also affects the tax credit system.<\/p>\n\n\n\n

    In transactions between a member subject to the regular regime and a cooperative that are subject to a zero rate, Supplementary Law No. 214\/2025 allows the member to transfer to the cooperative tax credits arising from previous transactions, provided that such credits relate to goods and services used in the production of the goods or provision of the services supplied to the cooperative.<\/p>\n\n\n\n

    How to Make the Election<\/h3>\n\n\n\n

    The cooperative must access the Federal Revenue Service Portal. In the application, it must select the option relating to the Specific IBS\/CBS Regime for Cooperative Societies<\/strong>, confirm the election, and then validate and submit the form. Upon completion, the system will issue a submission receipt.<\/p>\n\n\n\n

    The cooperative must also submit a list of its members, including their identification details and respective admission dates. Submission of this list is mandatory to complete the procedure.<\/p>\n\n\n\n

    Conclusion<\/h3>\n\n\n\n

    The availability of this functionality through the Federal Revenue Service marks an important practical stage in the implementation of the Tax Reform for cooperatives.<\/p>\n\n\n\n

    For the election to take effect in 2027, the cooperative must register its option and submit the list of members by October 31, 2026<\/strong>.<\/p>\n\n\n\n

    Given the effects of this choice on the taxation of transactions and on the IBS and CBS tax credit framework, the decision should be preceded by an individualized assessment of the cooperative\u2019s operational and tax structure.<\/p>\n\n\n\n

    The Tax Law team at Marins Bertoldi<\/strong> closely monitors the implementation and regulation of the Tax Reform and is available to assist your cooperative throughout this transition.<\/p>\n","protected":false},"excerpt":{"rendered":"

    By J\u00e9ssica Heinzen The Brazilian Federal Revenue Service and the IBS Management Committee (CGIBS) have made available, through the Federal […]<\/p>\n","protected":false},"author":3,"featured_media":17070,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":650,"footnotes":""},"categories":[650],"tags":[119,72],"class_list":["post-17072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletters","tag-direito-tributario","tag-tributario"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/17072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/comments?post=17072"}],"version-history":[{"count":1,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/17072\/revisions"}],"predecessor-version":[{"id":17074,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/17072\/revisions\/17074"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media\/17070"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=17072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=17072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=17072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}