Starting January 1, 2026, two distinct changes will affect your Meta advertising invoices in Brazil.

First, Brazil's VAT Tax Reform will take effect, introducing two new taxes: CBS (Contribuição sobre Bens e Serviços) and IBS (Imposto sobre Bens e Serviços). Brazilian tax authorities required these taxes to be displayed in e-invoices with initial rates of 0.9% for CBS and 0.1% for IBS, totaling 1%, for testing purposes only. Importantly, this additional amount will not impact the total invoice amount, meaning it won't be passed on to customers in 2026. This is part of the gradual implementation process of the new consumption tax reform.

Second, leveraging changes needed to implement the new VAT regime, Meta will align the Meta Ads price strategy globally and with standard Brazilian market practice. Meta will do this by passing on the existing applicable indirect taxes (PIS/Cofins at 9.25% and ISS at 2.9%) with the price of Ads services offered by Meta. Historically these taxes have been absorbed by Meta. That means that the amount charged will increase by approx. 12.15%.

This change applies to Brazilian customers invoiced by Facebook Serviços Online do Brasil Ltda.

In Ads Manager, the total spent displayed will be equivalent to the Ads campaign available budget. Campaign budgets do not include taxes, regardless of the payment method used.

Post paid payment methods (Credit Card and Monthly Invoicing)

For post paid payment methods (credit card or Monthly Invoicing), taxes are included on top of the amount inserted in the bidding price and the daily budget set in Ads Manager.
- The amount charged will be the total amount spent in Ads Manager plus taxes.

Brazilian taxes are compounded into the Ads service price, so in order to determine the amount of Brazilian taxes that will be charged in your price in 2026, you must follow the below formula:

Note: Meta isn't able to give tax advice. If you have a question about taxes, we suggest that you contact your tax advisors or local tax authorities.

> Credit Card

Steps in Ads Manager:

Set up R$ 100,00 budget. The total amount spent will also sum R$100,00
Your credit card will be charged for the amount of R$ 113,83
Receipt amount will follow the amount charged and will display the taxes

> Monthly Invoicing

There are no changes in the credit line amount and any additional field in Business Manager or Ads Manager
If your invoices have withholding taxes calculated, this change won’t impact the withholding calculation, as these taxes will continue to be applicable on your invoices price.
- Total spend amount in Ads Manager DOES NOT include taxes
- Credit line amount DOES NOT include taxes
- At the moment that the invoice is issued, the total amount, including taxes, will consume the credit line
- Taxes are displayed only in the billing documents: invoice and Nota Fiscal

Prepaid payment methods (PIX, prepaid boleto and Mercado Pago)

For prepaid payment methods (PIX, prepaid boleto and Mercado Pago), the pre-paid amount will be for the total ads spent plus the current taxes.Taxes are accounted for and applied at the total tax rate when your ad account is funded to determine the total balance available.
There will not be any additional charge beyond the pre-paid amount.
In case of a refund request, there is no impact. The unspent amount will be fully refunded.

Brazilian taxes are compounded into amount prepaid, so in order to determine the maximum amount available for spent without taxes in 2026, you must follow the below formula:

Note: Meta isn't able to give tax advice. If you have a question about taxes, we suggest that you contact your tax advisors or local tax authorities.

Step by step of prepaid payment method:

Customer prepays the boleto R$ 100,00
Amount is funded in the ad account and balance is available in Ads Manager
A receipt regarding the prepayment is issued. Receipt type “Funded”
Internally, Ads Manager adjusts the spend limit on prepaid balance to take taxes into account. Adjusted spend limit is BRL 87.85. This is not going to be displayed in Ads Manager.
Along the month, the full amount funded is consumed. New receipts are generated regarding the campaigns delivery

The type of the receipt is “Paid”
Different receipts issued along the month, different dates
Sum of all receipts type “Paid” is BRL 100.00

Ads Manager will display BRL 87.85 in the column “Amount Spent”
- Sum of all receipts type “Paid” less the tax amount displayed matches with Ads Manager

7. Nota Fiscal amount reflects the Ads Manager amount + taxes = BRL 100