In brief On March 27, 2026, Brazilian Federal Revenue Instruction Normative (IN) No. 2,318/2026 entered into force, introducing a comprehensive change to the Brazilian Authorized Economic Operator (AEO) Program. In more detail The main innovation introduced by IN RFB No. 2,318/2026 is the restructuring of the AEO‑Compliance modality (AEO‑C), which ceases to be designed as […]
In brief Public investigative authorities have long relied on the Brazilian Financial Activities Control Council (COAF) to obtain financial information relevant to the investigation of potential illegal activities. However, access to this data has historically raised doubts regarding the absence of clear boundaries. The lack of well-defined rules allowed for broad and vaguely framed requests, […]
In brief The recent Tax Reform obliges companies to reassess how employee benefits are structured within collective bargaining instruments to preserve their right to recover IBS and CBS credits. Under Complementary Law No. 214/2025, only educational and health benefits expressly included in collective agreements or conventions qualify for credit recovery. As organizations review cost structures, […]
In summary On March 18, 2026, the Federal government published the implementing decree of the Children and Adolescents Online Safety Act (Digital ECA – Law No. 15,211/2025). The Decree also establishes the National Policy for the Promotion and Protection of the Rights of Children and Adolescents in the Digital Environment and creates the National Notification […]
In brief Brazil’s Foreign Trade Secretariat (SECEX) initiated an investigation to determine the existence of dumping in exports of graphite electrodes (NCM 8545.11.00) from China and India to Brazil, as well as resulting injury to the domestic industry. The investigated product comprises machined graphite electrodes with a diameter equal to or greater than 350 mm, used in […]
In brief On February 19, 2026, CETESB published Decision No. 7/2026, which established guidelines for updating the criteria for applying penalties. Subsequently, on March 2, 2026, the agency released an updated version of Technical Instruction No. 30/2026, containing the revised criteria. Key takeaways The new regulations published by CETESB detail the criteria for assessing fines […]
In brief On March 2, 2026, the Ministry of Mines and Energy (“MME”) opened Public Consultation No. 217/2026 (“CP”), available until March 31, 2026, to receive comments on an Ordinance that will set the guidelines for “Access Seasons” – windows during which sector agents may request connection to the transmission grid. The proposed model will […]
In brief Provisional Measure 1,340/2026 (MP), published on 12 March 2026, introduces relevant changes to the tax framework applicable to the oil and gas sector, generating economic, tax, regulatory, and contractual impacts for industry players. The MP entered into force on the date of its publication. In more detail The Brazilian President issued today Provisional […]
In brief Brazil’s Foreign Trade Secretariat (SECEX) initiated the review of the antidumping measure applied to Brazilian imports of butyl acrylate (NCM 2916.12.30) from the United States. Butyl acrylate (C₇H₁₂O₂), also known as butyl acrylate ester, butyl propenoate, or n‑butyl acrylate, is a colorless, flammable liquid with a fruity odor, miscible with organic solvents. The […]
