Tax Reform: New invoice models enter testing phase starting July 2025

Companies must pay attention to the changes in the new Brazilian tax system

Starting July 1, 2025, companies across Brazil may begin testing the new fields introduced by the Tax Reform in the following Electronic Tax Documents: Electronic Invoice (NF-e), Electronic Consumer Invoice (NFC-e), Electronic Transport Knowledge (CTe), Electronic Boarding Pass (BPe), Electronic Electricity Invoice (NF3e), and Electronic Communication Service Invoice (NFCom).

For now, taxpayers can issue tax documents with the new layout in the Testing Environment, and when entering data in the new fields related to CBS and IBS, these will undergo validation rules. This change in the layout of tax documents is part of the necessary adjustments to comply with the Tax Reform rules and will become mandatory on January 1, 2026.

What Changes with the New Invoice?

Among the layout changes, specific fields for the new taxes stand out, such as the Goods and Services Tax (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax (IS), requiring the detailing of taxes per item sold, including rates, calculation bases, special regimes, and tax incentives.

To implement these changes, companies will need to adapt their fiscal management systems (ERPs) to meet the new requirements and provide training to ensure that the team is prepared to handle the new rules.

Read more: The adaptation to electronic tax documents marks the phase of adjustment for the Tax Reform  

Testing Phase and Mandatory Implementation in 2026

Testing with the new layout begins in July, and from October 2025, companies will be able to choose to use the new system in a production environment, ahead of the requirement.

The obligation will take effect in January 2026, and from that date, companies that do not adapt risk having their invoices rejected, which could lead to issues such as failures in sales registration, delays in billing, and even tax penalties.

Tax Support

Domingues e Pinho Contadores helps your company adjust to the tax changes. Rely on the guidance of our tax team: dpc@dpc.com.br.