Brazil Tax Compliance API

What you get

• 01

  Onboarding in one sweep

  Registration status, tax regime, Simples, state registration and debt certificates of the same CNPJ before you register, contract or pay a supplier.

• 02

  A base that stays checked

  A tax status is a snapshot, not a movie: it can change at any time, without notice. Periodic batch re-checks keep your supplier base valid.

• 03

  API, batch or website

  Integrate with your ERP or procurement flow via API, process the whole base by spreadsheet, or look up directly on our website.

Why the supplier's tax profile now affects your costs

Under the full non-cumulative model of IBS and CBS, the buyer's credit comes from the tax shown on the supplier's electronic invoice, so the supplier's regime defines how much credit you can take:

• Lucro Real and Lucro Presumido, Brazil's standard corporate tax regimes: full IBS and CBS credit for the buyer
• Lucro Arbitrado: the same mechanics as the regular regime for IBS and CBS
• Simples Nacional, the simplified regime for micro and small businesses: limited credit by default, or full credit if the supplier opts to pay IBS and CBS under the regular regime, in the semiannual windows set by CGSN Resolution 186/2026 (the first in September 2026, effective from January to June 2027; the next in March 2027, for the second half)
• MEI, individual microentrepreneurs under SIMEI: practically no credit
• Immune and exempt entities: specific treatment depending on the activity

Split payment, the automatic collection of IBS and CBS when a payment is settled, starts in 2027, gradually and optionally, in business-to-business payments. Under article 47 of Complementary Law 214/2025, the buyer's credit depends on the tax on the transaction being paid, through split payment or by the supplier; article 48 waives this condition while neither split payment nor collection by the buyer is in place. As the mechanism expands through the transition, which runs until 2033, more transactions require a supplier in good standing.

One risk applies today, regardless of the reform: invoices issued by a CNPJ declared unfit (inapta) are considered unreliable (article 82 of Law 9,430/1996) and support neither tax credits nor expense deductions, unless the buyer proves good faith.

The checks in detail

Tax regime

The API distinguishes five federal tax regimes: Lucro Real, Lucro Presumido, Lucro Arbitrado, Imune (immune from corporate income tax, IRPJ) and Isenta (exempt from IRPJ). The data comes from the company's latest officially declared annual tax filing, with coverage from 2016 onwards, and mixed taxation is preserved when a company changed regime during the year. Annual filings are due by the last business day of July of the following year, so the most recent base year has a natural lag of about 12 to 18 months, and every response includes the ano_referencia (reference year) field. The response also includes an SCP (Sociedade em Conta de Participação) indicator. You only need to send the CNPJ: no state, state registration or base year.

Simples Nacional and SIMEI

Simples Nacional is the shared tax collection regime for micro and small businesses (ME and EPP), and SIMEI is the monthly tax payment system for individual microentrepreneurs (MEI), both set by Complementary Law 123/2006. In a single call, the API returns the company's status in both regimes, the start and end dates of each option, the history of previous periods and future scheduled changes.

Registration status, state registration and debt certificates

The registration status is the first and cheapest barrier: it shows whether the CNPJ is active, suspended, unfit or closed, along with CNAE codes, partners and opening date (see the CNPJ API). The state registration shows whether the supplier can operate under ICMS, which coexists with IBS until 2032 (see the Sintegra API), and the state CND shows whether it owes the state treasury. The federal CND covers federal taxes and the federal debt roll, the most direct gauge of a supplier's ability to pay CBS.

A certificate showing outstanding debts (certidão positiva) doesn't end the analysis on its own, but it's the warning you want before signing a contract, not during a tax audit. Both certificates are available via API and in batch: contact our team to enable them on your account.

How to check suppliers in practice

1. Individual lookups via API or web service: validate the supplier in real time at registration, when issuing a purchase order or before releasing a payment. SOAP and REST protocols, with XML, JSON or JSONP responses, integrated into your ERP or procurement flow.

2. Batch checks: onboard or re-check your whole base at once. Send the spreadsheet of CNPJs via secure FTPS or our web interface and receive the results in the same format, with each check added per row. Procurement and tax teams use it to sweep the supplier register before CBS takes effect in January 2027, and then in recurring re-checks.

We serve procurement teams, tax and accounting departments, ERP systems (SAP, Dynamics, Totvs, Oracle), fintechs, banks and accounting firms that need to automate the checking of business partners.

When to check

When onboarding every new supplier. Before relevant purchases or advance payments. Periodically across your active base, as often as the volume and criticality of each relationship require, because a tax status can change at any time, without notice. And whenever you renegotiate terms, volume or payment conditions, because the tax health of the other side is part of the price.

Frequently asked questions

Which tax regimes does the API return?

The API distinguishes five federal tax regimes: Lucro Real, Lucro Presumido, Lucro Arbitrado, Imune and Isenta. For mixed taxation, when a company changed regime during the year, the response includes every form detected in the reference year. Simples Nacional and MEI status is a separate lookup, contracted separately and also described on this page.

How current is the tax regime data?

It reflects the latest base year officially declared by the company in its annual tax filing, with coverage from 2016 onwards. Because annual filings are due by the last business day of July of the following year, the most recent base year has a natural lag of about 12 to 18 months. Every response includes the ano_referencia field, so the date of the information is always explicit.

If a company changed tax regime this year, will the API show it?

The change becomes visible after the company files the annual return for the new base year, which can take up to 18 months. Because the regime choice is annual and irrevocable within the calendar year, changes are rare and the latest base year is an excellent proxy for the current situation, but the ano_referencia field should always be considered in critical tax decisions.

What is split payment?

It is the automatic collection of IBS and CBS when a payment is settled: when the buyer pays, the tax amount is separated and goes straight to the tax authorities, without passing through the supplier's cash (articles 31 and 32 of LC 214/2025). It starts in 2027, gradually and optionally, in business-to-business payments via Pix, boleto, TED and TEF; cards come at a later stage, with no date set yet. In the transactions it covers, the buyer's credit is secured at settlement.

Does an irregular supplier automatically make me lose IBS and CBS credit?

Not automatically. Article 47 of LC 214/2025 conditions the buyer's credit on the payment of the tax on the transaction, but article 48 waives this requirement while neither split payment nor collection by the buyer is in place; in those cases the credit follows the amount shown on the invoice. The immediate exception is an unfit company: invoices issued by a CNPJ declared unfit are considered unreliable under article 82 of Law 9,430/1996 and support neither credits nor expense deductions. That risk applies today, regardless of the reform.

How often should I re-check my suppliers?

There is no single frequency: a tax status is a snapshot, not a movie, and it can change at any time without notice. A supplier that was regular at onboarding may be unfit months later. Best practice is to check at onboarding and re-check the base periodically, as often as the volume and criticality of each supplier require.

Updated October 2026. Informational content: the IBS, CBS and split payment rules are still being regulated (LC 214/2025 and acts of the IBS Management Committee and the federal tax administration) and may change. This material does not replace advice from your accountant or tax lawyer.