• Published version 1.01 of Technical Note No. 2026.004 for NF3-e, NFAg, NFGas and NFCom

Technical Note 2026.004, Version 1.01, NFAg, NFGas, NF3-e and NFCom, dated 10/30/2026 – Version 1.01 of Technical Note No. 2026.004 was published, covering NF3-e, NFAg, NFGas and NFCom. The new version makes adjustments to the implementation date in the testing environment and updates the validation rule for the total value of the fiscal document to take IBS and CBS amounts into account as of 2027. In addition, the guidance to include these taxes in the composition of the vProd field was removed.

• Published version of the technical note that creates fields for penalties and interest in CT-e and BP-e

Technical Note No. 2026.004, version 1.01 – CT-e and BP-e, dated 10/30/2026 - Technical Note 2026.004, version 1.01, was published for CT-e and BP-e, with adjustments related to tax reform. Among the main changes is the creation of a new information group for penalties and interest, intended for the posting of documents linked to a previous issuance, as well as the creation of specific validation rules for these records. The note also removed the guidance to include IBS and CBS in the composition of the total service amount (vTPrest) and the total fare amount (vBP). The changes also apply to CT-e OS, Simplified CT-e and BP-e TA, with production rollout scheduled for 14/12/2026.

• Adjustments made to NF-e and NFC-e for companies under the Simples Nacional regime

Technical Note No. 2026.005, v. 1.00, dated 10/30/2026 - Brings adjustments to the issuance of NF-e and NFC-e by companies opted into the Simples Nacional regime. The changes aim to automate procedures related to these operations and enable assisted assessment of IBS and CBS. Among the main adjustments, the technical note provides for the creation of new fields and information groups, such as tpRegimeIBSCBS, cAtivSN and group gTribSN, as well as specific guidance for returns and goods reversals. Adjustments were also made to the rules for totaling fiscal documents, and an advisory table was included to support the correct completion of tax information. Another highlight is the planned future creation of the “Tributação do Simples Nacional” event, which will be generated automatically by the Tax Authority based on the NF-e and NFC-e issued and received by taxpayers under the regime.

• Adjustments made to the Simples Nacional rules for CT-e, BP-e and NFCom

Technical Note 2026.005, Version 1.00, CT-e, BP-e and NFCom, dated 10/30/2026 - Technical Note 2026.005, version 1.00, was published with new adjustments for the electronic fiscal documents CT-e, BP-e and NFCom under the Simples Nacional regime, in preparation for the implementation of the Tax Reform. The NT introduces new fields and validation rules to identify the taxpayer’s enrollment in the Simples Nacional regime, correctly classify operations for IBS and CBS purposes, and report the applicable taxation in these documents. Among the new features is the tpRegimeIBSCBS field, which indicates the issuer’s registration regime, as well as the Simples Nacional Taxation Event (tpEvent = 412140), to be generated automatically by the Tax Authority for tax compliance purposes. Validation rules 1090, 1091 and 1092 were also created to verify the assessment regime informed in the fiscal document. The changes will be implemented according to the published schedule, with testing and production phases, and the NT also applies to CT-e OS, BP-e TA and BP-e TM.

• Adjustments made to NF-e and NFC-e validation rules for returns and referenced documents

Technical Note No. 2025.002, v. 1.53, dated 10/30/2026 - Published with adjustments to the NF-e and NFC-e validation rules. The changes focus mainly on return operations and the use of referenced fiscal documents. Among the main points is the limitation to only one referenced fiscal document in notes issued with the purpose “4 - Return”. Failure to comply with this rule will result in Rejection 255, whose application in production is scheduled for 16/11/2026. The NT also introduced adjustments to several existing rejection rules, related, for example, to the absence of the IBS/CBS group, duplication of referenced documents, and value limits in returns.

• Adjustments made to the layout and validation rules of NF-e ABI and new code table 

Technical Note No. 2026.001 - version 1.00; Technical Report 2026.003 - version 1.00; Code Table - version 1.01 - Technical Note No. 2026.001, version 1.00, was published with adjustments to the layout and validation rules of NF-e ABI for Alienation of Real Estate Assets. The regulation also publishes the new code table applicable to the document. The NT included the fiscal document type “2. Transition,” exclusive to specific cases provided for in Complementary Law No. 214/2025, as well as new structures to record advance payments, events for the cancellation of the alienation, referenced fiscal documents, and rules related to QR Code and DANFE-ABI. Corrections were also made to the XML layout and validations were added to reject NF-e ABI issued by a taxpayer blocked by the Tax Authority.

• Adjustment made to the “vProd” field to exclude IBS, CBS and IS

Technical Note No. 2026.008, v. 1.01, dated 10/30/2026 – Made an adjustment to the “vProd” field of NF-e and NFC-e, establishing that the product value must no longer include IBS, CBS and IS in its composition. As a result, the previous provision that, as of 2027, the product value would also be formed by these taxes was removed. The change reinforces the “outside the base” calculation methodology adopted for the new taxes, meaning their amounts do not form part of their own tax base. To this end, the Technical Note also provides for specific fields to report the net value of the product or service, excluding taxes. Although they do not compose the “vProd” field, IBS, CBS and IS will continue to be considered in the calculation of the total transaction amounts, including the total of the NF-e (“vNFTot”) and the total of the item (“vItem”), in accordance with the future implementation of validation rule 1105.

• Updated schedule for linking payment transactions to Split Payment in NF-e and NFC-e 

Technical Note No. 2026.006, v. 1.01 – Changes exclusively the schedule for testing and production implementation. The regulation addresses the linking of payment transaction information in NF-e and NFC-e to the Split Payment platform. With the update, testing is now scheduled by October 26, while production availability is expected for November 16, 2026. It is important to note that in 2026 there will be no requirement to fill in or use split payment fields in the production environment. The effective activation of these fields will only occur when the split payment mechanism comes into force, which is expected in 2027.

• Credit allocation event for presumed credit in CT-e issued by TAC and MEI made available for testing

DFe Portal, dated 10/30/2026 - The testing environment is now available for the Presumed Credit Allocation Event in CT-e, identified by event 211110, in accordance with Technical Note 2026.004, which addresses the implementation of Tax Reform in the Electronic Transport Document. The functionality allows the service recipient to record the allocation of presumed credit in specific situations provided for in Article 169 of Complementary Law No. 214/2025. The event must be used when the CT-e has been issued by an Autonomous Cargo Carrier (TAC) or Individual Microentrepreneur (MEI), through the Simplified Tax Document (NFF) or the Assisted Assessment Procedure (PAA). For correct completion, the presumed credit code (codCredPres) = 02 must be informed, intended for operations in which the benefit is allocated through the electronic event itself.

• Updated the Tax Classification Table and expanded use of the DIR

Technical Report No. 2025.002, v. 1.71, dated 10/30/2026 - Brings specific adjustments regarding the use of the Import Shipment Declaration (DIR) and the text of donation codes in the Tax Classification Table (cClassTrib). The main change is the inclusion of the possibility of using the DIR to cover operations classified under codes 410003 — related to donations and free samples without consideration for the donor’s benefit — and 410999 — applicable to non-chargeable operations without a specific tax provision. In addition, the descriptions of cClassTrib codes 410003 and 410026 were updated, including the expression “free samples,” previously mentioned only in donation operations. With this, the new version expands the cases in which the DIR may be used and provides greater clarity in identifying these operations.

• Rates, benefits and transition rules for the Selective Tax defined 

Provisional Measure No. 1,399, dated 04/11/2026 - DOU - Extra Edition of 04/11/2026 - Establishes the rates and complementary rules of the Selective Tax (IS) for the 2027 calendar year, under a gradual implementation regime. The rule sets differentiated criteria for vehicles, aircraft, vessels, tobacco products, alcoholic beverages, sugary drinks and extracted mineral goods, with incentives for sustainable items and specific reductions in certain cases. Among the main points, the measure provides zero rates for trucks, certain vehicles intended for persons with disabilities, taxis, and goods used by the Armed Forces and public security agencies. It also establishes favorable treatment for sustainable vehicles, vessels and aircraft, as well as transitional rules for alcoholic beverages, tobacco products and small producers. The MP also regulates taxation on imports, the cancellation of fiscal documents, assisted assessment by the Federal Revenue Service, and the extinguishment of tax debts. Finally, it determines that IS rates will apply from February 2, 2027, while a future law must establish the rules applicable from 2028 onward.

✅ A Smooth Transition

Domingues e Pinho Contadores supports businesses in their transition to the Tax Reform. Count on our team to help you plan actions that ensure compliance and to guide your company in adopting best tax practices.