• NFCom | Completion of IBS and CBS fields will become mandatory as of October 2026

NFCom Portal, dated August 1, 2026 - As of October 1, 2026, the Electronic Communication Services Invoice (NFCom) must mandatorily include information related to IBS and CBS, in accordance with the schedule established by Joint Act RFB/CGIBS No. 4/2026. Initially, NFCom Technical Note No. 2026.002, version 1.00, provided for the application of rejection code No. 310, due to the absence of such information, as of August 3, 2026. However, in order to align the technical documentation with the official schedule, version 1.01 of the Technical Note removed this provision, without establishing a new date for activation of the rejection rule. Therefore, until September 30, 2026, NFCom documents may be authorized without completion of the IBS and CBS fields. As of October 1, 2026, however, completion of these fields will be mandatory, even if the automatic rejection by the authorization system remains without a defined implementation date.

• Technical Note 2025.002 v.1.51 published, postponing rejection code 1115 while maintaining the mandatory separate disclosure of IBS and CBS

DFe Portal, dated August 1, 2026 - Version 1.51 of Technical Note No. 2025.002 was published, updating the validation rules for NF-e and NFC-e documents as a result of the Tax Reform. The main change is the postponement, for an indefinite period, of the implementation of rejection code 1115, which would prevent the authorization of tax documents that do not include the IBS and CBS fields. Despite this relaxation in the authorization environment, the legal requirement to report the IBS and CBS fields in NF-e and NFC-e documents issued as of August 3, 2026 remains in force, as provided for in Joint Act RFB/CGIBS No. 4/2026. Therefore, the absence of this information may result in a tax assessment, although the current guidance provides for a period to regularize the inconsistency, with no requirement to pay the taxes or application of penalties if the issue is corrected within the granted period.

• Brazilian Federal Revenue Service and CGIBS ease requirements for completing CBS and IBS fields in tax documents

Gov.br Portal, dated August 1, 2026 - The Federal Revenue Service and CGIBS announced that the validation rules for electronic tax documents will be adjusted, suspending the mandatory completion of fields related to CBS and IBS. Under this measure, documents such as NF-e, NFC-e, CT-e, NF3e and NFCom will not be rejected due to the absence of such information. The changes will be formalized through a Joint Technical Act, which will also ratify the technical documentation already published in connection with the Consumption Tax Reform.

• Technical documentation for Tax Reform tax documents published

Joint Technical Act RFB/CGIBS No. 1, dated July 31, 2026 – Federal Official Gazette of August 3, 2026 - Establishes the technical documentation applicable to electronic tax documents within the context of the Consumption Tax Reform.

• NF-e and NFC-e | NF-e and NFC-e: Technical Note published with new rules for taxpayers subject exclusively to IBS and CBS

NFe Portal, dated August 4, 2026 - Technical Note No. 2026.007, version 1.00, was published, adapting the validation rules for NF-e and NFC-e documents for taxpayers exclusively subject to IBS and CBS. The measure will allow tax documents to be issued without completion of the State Tax Registration field when the legal entity has no operational relationship with ICMS. The validation rules will also query the Federal Revenue Service’s Centralized Taxpayer List, ensuring integration with the official CNPJ database. Implementation is scheduled for September 1, 2026 in the testing environment and November 3, 2026 in the production environment.

• NF-e and NFC-e | NF-e and NFC-e: Technical Note 2025.002 updated to align with the Tax Reform

NFe Portal, dated August 4, 2026 - Version 1.51 of Technical Note No. 2025.002 introduces additional adjustments to the NF-e and NFC-e layouts to align them with the Consumption Tax Reform. The update includes changes to validation rules related to the IBS, CBS and Selective Tax (IS) fields, including relaxations and exceptions for certain transactions, as well as the postponement of the implementation of certain specific validations. The new rules will take effect on September 1, 2026 in the testing environment and on October 5, 2026 in the production environment.

• Tax Reform | IBS and CBS validations are postponed, but the obligations remain in effect

CGIBS Portal, dated August 6, 2026 - The Federal Revenue Service and the IBS Management Committee clarified that the announced postponement applies only to the validation rules for electronic tax documents. Therefore, for the time being, the absence of certain fields related to IBS and CBS will not result in the automatic rejection of invoices and other tax documents. However, the obligation to report and separately disclose the new taxes remains in force, with no changes to the Consumption Tax Reform schedule. Companies must continue making the necessary adjustments to their systems, processes and teams to ensure compliance with the new model. The relaxation is intended to prevent impacts on billing and the continuity of business activities during the transition period. As of August 4, 2026, 88% of the documents subject to the requirement were already being submitted with IBS and CBS information.