The adaptation to electronic tax documents marks the phase of adjustment for the Tax Reform.

Documents in the new standard will be required starting January 2026, so it is necessary to begin adapting to the new layout right away.

The Tax Reform brings significant changes to the business world starting in January 2026, when the transition period begins. However, companies should not delay the planning of actions. It is essential for businesses to start adapting to the country’s new fiscal system right now.

What is essential now

At this moment, companies must ensure compliance with the new layout of electronic tax documents.

The electronic tax document plays a central role in this process, as, for now, it is the only accessory obligation that allows the calculation of the new taxes.

The Federal Revenue Service has made technical notes available with specifications for the fields related to the IBS and CBS, according to each type of document:

• Electronic Invoice - NF-e
  Electronic Transport Knowledge - CT-e
• Electronic Manifest of Tax Documents - MDF-e
• Electronic Consumer Invoice - NFC-e
• Electronic Ticket of Passage - BP-e
• Electronic Electricity Invoice - NF3e
• Electronic Transport Knowledge for Other Services - CT-e OS
• Electronic Transport Guide of Values - GTV-e
• Electronic Content Declaration - DC-e
• Electronic Communication Services Invoice – NFCom

It is important to mention that taxpayers who comply with the accessory obligations outlined will not need to pay the IBS and CBS during the first year of the transition.

Read more: Tax Reform: How to ensure a successful transition?

Implementation Schedule

To ensure your company is compliant, it is important to follow the implementation schedule released by the Federal Revenue Service:

• July 2025 – Release of the testing environment
• October 2025 – Release of the production environment (optional)
• January 2026 – Production environment (mandatory), with the application of validation rules for the taxation of IBS and CBS.

This is the ideal period to adjust internal processes and systems, especially regarding the issuance of electronic tax documents.

Tax Support

Domingues e Pinho Contadores is ready to assist your company in adapting to the new fiscal era. Rely on the expert guidance of our tax team: dpc@dpc.com.br.