In early June 2026, Receita Federal and the IBS Management Committee published the Split Payment Public Platform technical documentation (Integration Manual and Swagger) via Ato Conjunto RFB/CGIBS nº 2/2026. Split payment will automatically segregate the CBS and IBS consumption taxes at the moment of financial settlement, sending the tax share to the government and only the net amount to the seller. Rollout is gradual from January 2027, initially optional and limited to B2B transactions.
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Receita Federal publishes Split Payment technical manual; live from Jan 2027
Why this matters for founders
SaaS, fintech and e-commerce founders should model the cash-flow hit now: after go-live, recurring-payment revenue arrives net of IBS/CBS in real time, so update pricing, billing and treasury forecasts and start integration work with payment providers using the newly released manual.
Source: Molina Advogados
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