Starting August 3, 2026, companies under the standard tax regime will be required to correctly complete the fields related to IBS and CBS in electronic tax documents. Missing or inconsistent information may affect the authorization of tax invoices by the relevant systems.
Although 2026 is considered an adaptation period, the requirement already demands practical attention. The main concern is not limited to updating the invoicing system; it also involves the quality of tax master data, ERP configuration, the classification of products and services, and verification procedures.
According to a survey conducted by IOB and cited by Folha de S.Paulo, 95% of the companies assessed are at risk of having tax invoices rejected under the new requirements introduced by the Tax Reform. This figure reinforces the need for a preventive review, particularly because inconsistencies in master data may compromise the issuance of tax documents.
To reduce operational risks, companies are advised to review their master data, system configurations, and integrations in advance, involving their tax, accounting, finance, technology, and operations departments.