Receita Federal and the CGIBS approved Joint Act RFB/CGIBS No. 4/2026 on 30 July 2026, setting a phased schedule for when each electronic tax document must start carrying CBS and IBS information. Mandatory dates vary by document type and roll out between 3 August 2026 and 1 January 2027. Technical Note 2025.002-RTC v1.40 is the operative specification: from 3 August 2026 companies under the general tax regime must report IBS and CBS groups in NF-e and NFC-e. For the new NF-e model covering IBS/CBS taxpayers that are not ICMS contributors, the mandatory start is 1 December 2026, with technical specifications for that model and the NFS-e for digital platforms due by 1 September 2026. The XML now carries separate elements for CBS base, rate and amount, the same three for IBS, and IS values where applicable, alongside the existing ICMS and PIS/COFINS nodes.
BrazilNF-eIBSCBSReforma TributariaLATAM
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