Destination principle in Tax Reform: what is it?

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The Brazilian Tax Reform, especially with the approval of Constitutional Amendment No. 132 , brings as one of its innovations the Principle of Destination.
This principle establishes that the tax burden must be determined based on the rates defined by the destination of the operation.
This change is fundamental to understanding how consumption taxation will be structured from 2026 onwards.
What is the Destiny Principle?
The Destination Principle refers to the rule that determines that taxes on consumption, such as the IBS (Tax on Goods and Services), will be charged according to the place where the good or service is consumed.

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According to article 156-A, § 1, item VII, of the 1988 Federal Constitution, the IBS will be calculated by adding the rates of the State and Municipality of destination of the transaction . This approach aims to simplify the tax system and ensure greater equity in tax collection.
For example, when selling a product to a consumer in another state, the seller will no longer need to worry about the tax burden of the place of origin. The tax rate will be defined by the sum of the tax rates of the State and Municipality of the recipient .
This change represents a significant development in the Tax Reform, as it alters the taxation logic in force until then.