The federal government reversed course and suspended the requirement for so-called nanoentrepreneurs to obtain CNPJ and issue invoices, an obligation that had been created this year as part of the regulation of the Tax Reform. The suspension, however, is not permanent and is valid until December 31, 2028.
The Tax Reform created the Contribution on Goods and Services (CBS), a federal tax that will replace PIS/Pasep and Cofins. It also establishes the Goods and Services Tax (IBS), which will be shared between states and municipalities and will replace ICMS and ISS.
The regulation of the reform, enacted in January of this year, created the figure of the nanoentrepreneur, a new category of worker. As shown by O GLOBO, the rule generated a headache for the Executive itself, which identified criticism of the rule by those affected.
