The nanoentrepreneur will not need CNPJ and invoice until 2028, according to a new approved rule. The rule exempts small-scale workers from obligations related to IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services) during the transition period of the Tax Reform.
The measure mainly benefits those who operate on a small scale, allowing them to continue operating without the need for full formalization until the end of 2027. This exemption is part of the transition to the new tax system being implemented in Brazil.
The Tax Reform establishes a transition schedule that extends until 2028, during which various rules are being adjusted to facilitate the adaptation of small businesses to the new model. During this phase, nanoentrepreneurs will have more time to comply with fiscal requirements.
The exemption applies specifically to obligations related to the new taxes that will replace the old consumption tax system, ensuring that small entrepreneurs are not overwhelmed by bureaucratic requirements during the implementation of the reform.
