Brazil Tax Agency Issues Updated Guide on Digital Bookkeeping Platform for ICMS, IPI

The Brazilian Federal Revenue Office Nov. 18 issued an updated guide on the digital accounting bookkeeping (EFD) system, version 3.2.1, for the state goods and services tax (ICMS) and industrialized products tax (IPI). The updates include changes to: 1) C from N, in the type for field 07 of record D700; 2) the instructions for completing registration 0150; 3) the guidance on Consumption Tax Reform; 4) the instructions for field 12 of record C100; and 5) the instructions for field 25 of record D100. The updated guide applies from January 2026. [Brazil, Federal Revenue Office of Brazil, 11/18/25]

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