• Federal Revenue and CGIBS announce new technical documentation for DF-e

Joint Technical Act RFB/SUFIS/CGIBS No. 2/2026 – Official Gazette of the Federal Government (DOU) – Extra Edition of August 24, 2026 – Announces new versions of technical documents that will be made available on the official Electronic Tax Documents (DF-e) and Electronic Invoice (NF-e) portals. The updates cover the NF-e (55), BP-e (63), NFAg (75), NFGas (76), and NFe ABI (77) models, including new versions of Technical Notes, Taxpayer Guidance Manuals, validation rules, and tables used in the issuance of electronic tax documents. Among the changes planned for the NF-e, the following stand out: documents related to the linkage of payment transactions to the DF-e, offline issuance, updates to the CFOP table, and payment methods.

• Electronic Tax Documents (DF-e) begin adopting a national payment methods table for Split Payment

Technical Notice 2026.001, version 1.01 - (Links: BP-e - CT-e - NFCom - NF3e - NFGas - NFAg) - Version 1.01 of Technical Notice No. 2026.001 was published, in accordance with Joint Technical Act No. 2/2026, establishing the adoption of a standardized national payment methods table for electronic tax documents linked to the Split Payment system. The new framework applies to electronic tax documents, including CT-e, CT-e OS, BP-e, BP-e TM, BP-e TA, NF3e, NFCom, NFAg, and NFGas, which will now require the identification of the payment method related to the transaction recorded in the tax document. The codes provided include payment methods such as bank slip, Pix QR Code, TED, Pix via key or static QR Code, automatic Pix, and TEF/book transfer. The completion must exclusively follow the codes defined in the national table. The use of an incorrect code may result in rejection 1003, preventing the validation of the tax document.

• NF-e will have specific CFOPs for exclusive IBS and CBS taxpayers

Portal NFe, August 25, 2026 – Technical Note No. 2026.007 was published, establishing new rules for the issuance of Electronic Invoices (NF-e) by taxpayers subject exclusively to IBS and CBS, within the context of the implementation of the Tax Reform. According to the new system, these taxpayers will not be required to fill in the State Registration number on the NF-e, since they have no connection with state ICMS taxation. In addition, the Technical Note establishes specific controls between the type of taxpayer and the Fiscal Codes of Operations and Services (CFOPs) used in the issuance of tax documents. To enable this validation, version 2.00 of Technical Information No. 2023.002 included the field “indExcIBSCBS” in the CFOP table, indicating which codes may be used exclusively by taxpayers subject only to IBS and CBS. The rule will be validated through Rejection 159, which will cross-check the taxpayer profile against the CFOP reported in the NF-e, ensuring that only codes compatible with the operation are used.

• NT introduces adjustments to NF-e and NFC-e for future implementation of Split Payment

Portal NFe, August 25, 2026 – Technical Note No. 2026.006 was published, establishing changes to the NF-e and NFC-e layouts in order to prepare systems for the future implementation of Split Payment, scheduled to begin in 2027 within the context of the Tax Reform. Among the changes, the inclusion of the group “YC. Information on the Linkage of the DF-e Payment Transaction (Split Payment)” in the NF-e layout stands out, as well as the creation of the event “110300 – DF-e Payment Transaction Linkage Information Event”, intended to share information regarding the financial transaction associated with the tax document. The Technical Note provides that the identification of the financial transaction may occur, among other methods, through the transmission of the tax document key to the payment service provider at the beginning of the transaction or through the recording of transaction data directly in the electronic tax document or in a specific event.

• Federal Revenue Service and CGIBS provide clarifications on DeRE schedule and submission

Gov.br Portal, August 26, 2026 – The Federal Revenue Service of Brazil (RFB) and the CGIBS provided clarifications regarding the schedule, the validity of Table Events, and the transmission rules for the Declaration of Specific Regimes (DeRE). As of October 1, 2026, the DeRE environment will be available to receive the D-1001 – Taxpayer Information and D-1011 – General Chart of Accounts Commented (PGCC) table events. These events must be transmitted and successfully processed before the submission of the monthly periodic events related to the October 2026 reporting period. The first monthly accounting and tax reporting of DeRE, referring to the October 2026 period, must be submitted by November 15, 2026, including the applicable periodic events, such as the monthly trial balance, financial investment information (when applicable), deductions used in the calculation, and the monthly closing. The RFB and CGIBS reinforce that table events must be submitted prior to periodic events, ensuring that registration and structural information are properly validated before the transmission of the monthly reporting. It is also recommended to avoid the simultaneous submission of events with logical dependencies between them, waiting for the processing and validation of each stage to reduce the risk of rejections and inconsistencies.

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