Brazil 2026 IBS/CBS Collection Relief & Obligation Commencement
Decides IBS/CBS collection relief, Cofins/PIS offset treatment, and CNPJ/e-document obligation timing for 2026 taxable events in Brazil.
Overview
This package turns a taxpayer's period, class, and compliance record into a clear verdict on whether IBS/CBS collection is relieved or still due for 2026, along with the matching Cofins and PIS payment position, offset or refund treatment, and CNPJ/electronic-document obligation timing — the exact set of determinations a tax team needs before filing or remitting.
Grounded in Brazil's Complementary Law 214/2025 (art. 348) and Decreto 13.075/2026, the package covers only taxable events falling within calendar year 2026; periods before or after that window are explicitly flagged as outside the relief mechanism rather than guessed at.
Typical outputs include: relief granted because accessory obligations were met, collection due with an offset against Cofins/PIS or a same-day refund path when debts are insufficient, Simples Nacional optants correctly excluded from 2026 rates while their CNPJ and e-document duties still apply on schedule, and natural persons or individual rural producers having those same registration duties deferred to 2027.
Where an infraction notice has been issued but the sixty-day cure outcome isn't yet known, the package pauses and asks for that single fact rather than assuming an answer — it also correctly holds that a Simples Nacional exclusion or a remedied infraction does not cancel unrelated relief or registration findings.
Every run returns a structured disposition with supporting reason codes across collection status, contribution obligations, offset treatment, penalty status, and registration timing, ready to feed downstream filing or review workflows.
What it decides
Try it — live sandbox
Build a case and run it against the publisher's live production release — the exact rules a subscriber calls. Run the same case twice and the answer is identical: no LLM in the loop.
Run a case to see the deterministic decision — tags, routes, reasons, evidence, and facts. Same case in, same answer out, every time.
Integrate — two ways
Call it directly over HTTP, or connect your coding agent over MCP. Same decision, same metering, either way.
One authenticated POST — the same deterministic, metered evaluation the sandbox runs, no LLM in the loop.
# Request shape only. Replace sert_mk_YOUR_KEY and send every field from the Inputs contract above.
curl -X POST https://api.sertainly.ai/api/marketplace/v1/packages/2026_collection_relief_and_obligation_commencement/evaluate \
-H "Authorization: Bearer sert_mk_YOUR_KEY" \
-H "content-type: application/json" \
-d '{ "case": { "reporting_period_start": "example", "reporting_period_end": "example", "reporting_year": 1 } }'