The Technical Coordination of ENCAT released technical notes that update several electronic fiscal document models (such as NFCom, NF3e, NFAg, NFGas, CT-e, and BP-e) to enable the linkage between payment and the fiscal document in split payment scenarios.
The updates include:
creation of specific fields to record financial transaction data linked to the DFe;
definition of specific events for linking and canceling the payment;
availability of technical schemas so that issuers, companies, and solution providers can begin adjusting their systems.
For now, filling in these fields is not mandatory in the production environment. The purpose in 2026 is preparatory: to allow tax authorities and taxpayers to plan, develop, and test the integrations required for the future split payment model, without immediate impact on the routine tax calculation process.
The dates when the linkage will become mandatory will be defined later through joint acts of the IBS Steering Committee and the Federal Revenue Service.