The Brazilian Federal Revenue Service and the IBS Management Committee have published Joint Act RFB/CGIBS No. 4/2026, which establishes the implementation schedule for electronic tax documents containing information related to the IBS and CBS.

The requirements will be introduced gradually, according to the type of tax document and the transaction performed.

Key milestones in the schedule:

August 3, 2026: Requirements take effect for documents such as NF-e, NFC-e, CT-e, MDF-e, and NF3-e, as well as the electronic declarations and documents specified in the schedule.

October 1, 2026: Inclusion of tax documents related to services, including the NFS-e in the applicable cases.

December 1, 2026: Expansion to additional documents and specific transactions.

January 1, 2027: Extension of the requirements to new groups of taxpayers, including companies enrolled in the Simples Nacional tax regime.

The schedule provides greater predictability for the adaptation process. However, some sectors are still awaiting specific technical definitions, including financial institutions, health insurance providers, and the gas and sanitation industries.

For companies, the main point of attention is the preparation of their systems and tax procedures. The adaptation process involves reviewing registration data, classifying products and services, configuring ERP and invoicing systems, and ensuring integration among the tax, accounting, finance, and technology departments.

Implementing these adjustments in advance reduces the risk of inconsistencies in the issuance of tax documents during the transition to the IBS and CBS.

Source: https://www.cgibs.gov.br/upload/arquivos/202607/30184100-doc-20260730-wa0034-260730-183903.pdf