Under Nota Técnica 2025.002 (and 2026.002), from August 3, 2026 all companies outside Simples Nacional (Regime Normal / CRT 3) must fill the new IBS and CBS tax groups, plus cClassTrib and CST codes, on every NF-e (model 55) and NFC-e (model 65). The 2026 test rates are symbolic (0.9% CBS + 0.1% IBS) with no real charge, but from August 1, 2026 invoices with missing or inconsistent IBS/CBS data are subject to rejection (validation rule UB12-10) and penalties.
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IBS/CBS fields become mandatory on NF-e/NFC-e invoices from Aug 3, 2026
Why this matters for founders
A founder running a Lucro Presumido/Real startup must confirm their ERP or invoicing provider issues NF-e/NFC-e with the new IBS/CBS/cClassTrib fields now, or risk having invoices rejected. Simples Nacional startups are exempt for now, but should track their own NFS-e timeline later in 2026.
Source: TecnoSpeed
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