Per the Comite Gestor do IBS (CGIBS), from August 3, 2026 regular-regime companies must populate the new IBS and CBS fields on electronic fiscal documents (NF-e) or the system automatically rejects them. Documents must carry the 1% transition test rate (0.1% IBS + 0.9% CBS); the tax remains merely informational with no actual charge during this phase. Before August 3 the missing fields carried no penalty.
Brazil requires IBS/CBS fields on all electronic invoices from August 3, 2026
Founders issuing NF-e on the regular regime should update their ERP/invoicing software and confirm with their accountant now, so invoices are not blocked at issuance.
Source: Comite Gestor do IBS (CGIBS)
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