In this article, the author compares the essential concepts of the “dual VAT” system proposed by the Brazilian government (via Constitutional Amendment Proposal PEC 110/2019) with the main concepts of the European VAT Directive. The analysis aims to identify whether Brazil is moving toward a real VAT system or whether, due to its dual VAT’s unique features, Brazil will still be deviating from the VAT international practice, even after its long-awaited indirect tax reform. The author concludes that the Brazilian dual VAT may successfully align that country with the VAT international practice, but points out that this is a preliminary conclusion because the supplementary law that is yet to come has a decisive role in the proposed Brazilian indirect tax reform.