On August 14, 2026, the Brazilian Federal Revenue Service and the IBS Management Committee (CGIBS) issued a joint act regulating the 2026 National Tax Compliance Program (PNCT), with a focus on taxpayers’ adaptation to tax-document issuance obligations.<\/p>\n\n\n\n
The program is designed to support taxpayers’ gradual adaptation to tax-document issuance requirements. In 2026, taxpayers that comply with ancillary obligations under the IBS and CBS legislation will be deemed enrolled in the PNCT unless they opt out.
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A taxpayer may remain in the program despite failures if it cumulatively meets the prescribed criteria. These include a continuous and progressive increase in the issuance of tax documents with correctly completed IBS and CBS fields, timely compliance with notices and communications, correction by December 31, 2026 of inconsistencies reported by the tax authorities, and engagement of an accounting professional responsible for tax compliance.<\/p>\n\n\n\n
Communications arising from data matching or monitoring do not cause taxpayers to lose voluntary disclosure status, provided that they do not constitute the commencement of a tax audit. Nor do such communications preclude application of the statutory 60-day period. With the taxpayer’s express authorization, such communications may be shared with the designated accounting professional, who may assist with voluntary self-regularization, responses to notices, and explanations concerning tax-document issuance.<\/p>\n\n\n\n
On August 4, 2026, a Technical Note was published on the NF-e Portal amending the layout of NF-e, model 55, to permit issuance by taxpayers subject exclusively to the Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS) that are neither ICMS taxpayers nor holders of a State Tax Registration.<\/p>\n\n\n\n
Under the Technical Note, an NF-e may now be issued without completing the issuer’s State Tax Registration field. The absence of the emit\/IE tag will therefore no longer trigger rejection and will instead identify the issuer as a taxpayer subject exclusively to IBS and CBS. To qualify, the issuer must have an active Corporate Taxpayer Identification Number (CNPJ) with the Brazilian Federal Revenue Service and no active State Tax Registration for ICMS in the relevant State, as verified through the Centralized Taxpayer Registry (CCC) and the Brazilian Federal Revenue Service Centralized Taxpayer List (LCC-RFB).<\/p>\n\n\n\n
NF-e issued by taxpayers subject exclusively to IBS and CBS will be authorized solely by the Rio Grande do Sul Virtual Treasury Department (SVRS).<\/p>\n\n\n\n
The amendment applies to ISS taxpayers and other persons subject to IBS and CBS that, under Supplementary Law No. 214\/2025 and the regulations implementing the Consumption Tax Reform, begin issuing NF-e to document transactions subject to the new taxes.<\/p>\n\n\n\n
The Technical Note also revises and introduces validation rules for issuers without a State Tax Registration. The changes include a prohibition on NFC-e issuance by taxpayers subject exclusively to IBS and CBS until 2033, mandatory completion of the issuer’s CNPJ, a prohibition on stating the State Tax Registration of a substitute taxpayer, restrictions on permitted CFOP codes, and tax-group rules that prohibit reporting ICMS and require inclusion of the IBS\/CBS group where applicable.<\/p>\n\n\n\n
The changes will be implemented in the testing environment on September 1, 2026 and in production on November 3, 2026.<\/p>\n\n\n\n
In a joint technical act published on August 3, 2026, the Brazilian Federal Revenue Service and the IBS Management Committee (CGIBS) approved technical documentation governing the application of IBS and CBS to various electronic tax documents.<\/p>\n\n\n\n
The approval encompasses the Electronic Invoice (NF-e), Electronic Consumer Invoice (NFC-e), Electronic Bill of Lading (CT-e), Electronic Bill of Lading for Other Services (CT-e OS), Electronic Transportation of Valuables Guide (GTV-e), Electronic Passenger Ticket (BP-e), Electronic Electricity Invoice (NF3e), and Electronic Communication Services Invoice (NFCom).<\/p>\n\n\n\n
The act also ratified technical documentation for those documents and for the Electronic Gas Invoice (NFGas), Electronic Water and Sanitation Invoice (NFAg), and Electronic Services Invoice (NFS-e).
The measures took effect upon publication.<\/p>\n\n\n\n
Technical documentation updated in August 2026 introduced a new rule for completing the Electronic Communication Services Invoice (NFCom) when it includes items relating to third-party charges.<\/p>\n\n\n\n
When an item’s Product Classification Code (cClass) begins with 110, the Corporate Taxpayer Identification Number (CNPJ) of the third party associated with the charge must be entered in the CNPJCobrTerc field. Omitting this information will result in rejection of the NFCom.<\/p>\n\n\n\n
The validation rule will apply in the production environment from January 4, 2027.<\/p>\n\n\n\n
On August 24, 2026, the Brazilian Federal Revenue Service and CGIBS issued a Joint Technical Act approving IBS and CBS technical documentation for several electronic tax-document models.<\/p>\n\n\n\n
The documentation approved for NF-e and NFC-e includes the following:<\/p>\n\n\n\n
_ Linkage to payment transactions: <\/strong>Technical Note 2026.006, version 1.00, creates fields linking the tax document to the payment transaction subject to split payment, as well as event 110300 for linking financial transactions to a previously authorized tax document. Implementation is scheduled for October 5, 2026 in the testing environment and November 3, 2026 in production. The fields will not be mandatory in 2026 and will be activated when split payment takes effect, which is expected in 2027. On August 26, 2026, CGIBS and the Brazilian Federal Revenue Service issued a clarification on the filing deadlines for the Specific Regimes Declaration (DeRE) established by RFB\/CGIBS Joint Act No. 4 of July 30, 2026.<\/p>\n\n\n\n
_ Payment methods: <\/strong>Technical Bulletin 2026.001, version 1.01, defines the codes accepted in the payment-transaction linkage group. The table encompasses bank slips (boletos), Pix by QR Code, TED wire transfers, Pix by key or static QR Code, recurring Pix, and electronic funds transfers or book transfers.
_ CFOP table:<\/strong> Technical Bulletin 2023.002, version 2.00, introduces the indExcIBSCBS column, which identifies the codes permitted in NF-e issued by taxpayers subject exclusively to IBS and CBS. Indicator 0 denotes prohibited codes, while indicator 1 denotes the 84 permitted codes. The update will be implemented in the testing environment on September 1, 2026 and in production on November 3, 2026. Until production implementation, the column will be informational and will not trigger rejection.
_ Biofuel blend table:<\/strong> Technical Bulletin 2025.004, version 1.20, raises the mandatory proportion of anhydrous ethanol blended into regular gasoline to 32%, effective August 1, 2026, pursuant to CNPE Resolution No. 9\/2026.
_ Offline issuance, authorization with warning, and Simplified DANFE Type 2:<\/strong> Technical Note 2026.002, version 1.10a, governs the use of NF-e for transactions ordinarily documented by NFC-e, including offline contingency issuance. It also introduces authorization with warning, initially for NFC-e, and permits each State to set the threshold for issuance without identifying the recipient. In the absence of a specific amount, the threshold remains BRL 10,000. The changes introduced by version 1.10a will be implemented in the testing environment on September 1, 2026 and in production on October 5, 2026.<\/p>\n\n\n\n
Guidance manuals, layouts, and validation rules were approved for the Electronic Water and Sanitation Invoice (NFAg), model 75, and the Electronic Gas Invoice (NFGas), model 76. The documentation for the Electronic Invoice for Transfers of Real Estate (NFe ABI), model 77, comprises the same types of materials and the corresponding code table.<\/p>\n\n\n\n
A Technical Note was also approved for the Electronic Passenger Ticket (BP-e), model 63.<\/p>\n\n\n\n
The technical documentation was made available on the electronic tax-document portals and the NF-e Portal. The act took effect upon publication.<\/p>\n\n\n\nIBS Management Committee and Brazilian Federal Revenue Service Clarify DeRE Filing Deadlines<\/h2>\n\n\n\n
The clarification explains that October 1, 2026 is the date on which the receipt and registration of table events become effective, rather than the filing deadline. From that date, the DeRE environment will receive event D-1001, relating to taxpayer information, and event D-1011, concerning the Annotated General Chart of Accounts (PGCC). Both events must be successfully transmitted and processed before the periodic monthly events for the October 2026 reporting period are filed.<\/p>\n\n\n\n
The first monthly accounting and tax bookkeeping filing is due by November 15, 2026. Periodic monthly events are due on the 15th day of the following month, and the deadline is not extended when it falls on a Saturday, Sunday, or holiday.<\/p>\n\n\n\n
Under the guidance, table events must be transmitted before the corresponding periodic monthly events. Logically dependent events should not be submitted in the same batch when validation of one depends on information generated or modified by another event that has not yet been successfully processed.<\/p>\n\n\n\n
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