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Note Published on December 22, 2025 Details That the Federal Revenue Service Allows the Option for CBS in Rental Agreements, Onerous Assignment and Leasing, Requires Notary Registration for Non-Residential Purposes by December 31 and References Other Situations and Use of Fiscal Document for Regulation in 2026
The Federal Revenue Service published clarification on the application of the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) in rental agreements, onerous assignment, or leasing of real estate, based on Article 487 of Complementary Law No. 214. The official note confirms that the taxpayer may choose the regime based on gross revenue received, but warns that the rules vary according to the purpose of the contract and that part of the procedures will only be detailed in a regulation expected to begin in 2026.
In the same statement, the Federal Revenue Service sets a clear deadline for those wishing to exercise the option through notary registration in contracts with non-residential purposes: the registration must be done by December 31, 2025, provided that the acknowledgment of signature or the electronic signature of the contract has occurred by January 16, 2025. For residential contracts and for the option via fiscal document, the text makes it clear that no immediate measures are required and that the other rules depend on the regulation that will only be edited in 2026.
What Exactly Did the Federal Revenue Service Clarify About CBS and IBS
The starting point of the statement is Article 487 of Complementary Law No. 214, which deals with the option for the collection of IBS and CBS based on gross revenue received in rental agreements, onerous assignment or leasing of real estate.
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The Federal Revenue Service emphasizes that this option is not automatic or uniform for all contracts: the conditions vary according to the purpose of the business, especially when it comes to residential or non-residential use of the property.
In the text, the agency makes it clear that the focus of this clarification is on how the taxpayer can formalize the option, and not on changing rates or calculation bases already provided by law.
The guidance from the Federal Revenue Service aims to prevent divergent interpretations in the final weeks of 2025, a time when many contracts are renewed, amended, or executed to take effect from 2026, precisely at the transition to the new consumption tax model.
Non-Residential Contracts: Deadline to Register at Notary by December 31
For rental agreements, onerous assignments or leasing of real estate with non-residential purposes, the Federal Revenue Service states that there are two alternative ways to exercise the option provided by law, the first being notary registration.
In this modality, the taxpayer expresses the option by promoting the registration of the contract at the Registry of Real Estate or at the Registry of Titles and Documents.
The note sets a specific calendar.
If the taxpayer decides to opt for CBS and IBS based on gross revenue received through notary registration, that registration must be done by December 31, 2025.
Moreover, the text conditions this possibility on the fact that the acknowledgment of signature or the electronic signature of the contract must have occurred by January 16, 2025.
In other words, it is not enough to take any contract to the notary at the last minute: the formalization of the document must have respected the January 2025 time frame.
In practice, this requires property owners and administrators involved in non-residential rentals to immediately review their contracts, check the date of signature acknowledgment or electronic signature, and decide whether they intend to use notary registration as a way to exercise the option still in 2025.
The guidance from the Federal Revenue Service serves as a warning that, for this specific path, the clock is already running out.
Option via Fiscal Document: Rules Only Come in Regulation in 2026
The second way to exercise the option, also aimed at contracts for non-residential purposes, will be through a fiscal document.
In this case, however, the Federal Revenue Service states that there are no measures to be taken at this time.
According to the statement, the exercise of the option for CBS and IBS through a fiscal document will depend on rules and procedures to be defined in regulation, which will be published at the beginning of 2026.
As long as this regulation does not come out, the taxpayer does not need – and cannot – formalize the option through this avenue, because the operational details do not yet exist in the system.
This means that companies that prefer to link the option to invoices or electronic documents will have to await the regulation.
The Federal Revenue Service only anticipates a general outline of the alternative, but makes it clear that the concrete step-by-step will be disclosed in a new norm, preventing taxpayers from trying to anticipate procedures that have not yet been officially established.
Residential Contracts: No Action Required for Now
For rental agreements, onerous assignments, or leasing with residential purposes, the message from the Federal Revenue Service is straightforward: no action is required at this time.
The statement emphasizes that other actions related to this type of contract will only be required after the publication of the regulation, also scheduled for the beginning of 2026.
In practice, this clearly separates the timeline for residential property owners and administrators from those dealing with non-residential contracts.
While the latter need to decide whether to rush to register contracts at the notary by December 31, 2025, those in the residential segment can wait for the regulation without the risk of missing an option window this year-end.
The Federal Revenue Service thus tries to avoid an unnecessary rush of residential taxpayers to notaries and tax systems, concentrating urgent decisions only on non-residential cases.
What Changes Already in 2025 for Property Owners and Administrators
The main immediate practical change generated by the clarification from the Federal Revenue Service is the deadline of December 31, 2025 for those wishing to exercise the option via notary registration in non-residential contracts that have been formalized by January 16, 2025.
This requires organization of documents, contact with notaries, and alignment among owners, tenants, and administrators in the final weeks of the year.
At the same time, the statement reduces uncertainty for those dealing with residential contracts or who wish to opt for CBS and IBS through a fiscal document.
In these two cases, the message is to wait: there is no immediate registration requirement, and taxpayers should await the regulation of 2026 to understand the operational details of the option, avoiding hasty decisions based on rumors or partial interpretations of the law.
For all segments, the implicit message is that the transition to the new model of taxation on goods and services requires careful reading of official statements and monitoring of the regulation.
The clarification published on December 22, 2025 does not close the matter but establishes a minimum roadmap of deadlines and priorities for year-end.
In light of this scenario, have you checked if your non-residential rental contracts are ready to meet the deadlines outlined by the Federal Revenue Service or do you still intend to wait for the regulation in 2026 to decide how to exercise the option for CBS and IBS?
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