Enacted E-invoicing

Brazil — NFE nota tecnica 140 rtc

This page records one dated change. For the rules in Brazil as they stand today, see the Brazil guide →

Jurisdiction
🇧🇷 Brazil
Tax
VAT
Change type
E-invoicing
Status
Enacted
Effective
3 August 2026
Verified
Corroborated against official id · high confidence
The change

Version 1.40 of Nota Técnica 2025.002-RTC for the NF-e/NFC-e was published on 20 May 2026, adding the IBS, CBS and Imposto Seletivo (IS) groups, fields, events and validation rules required by the consumption tax reform (LC 214/2025); the mandatory IBS/CBS group (rule UB12-10) is required in the homologation environment from 1 July 2026 and in the production environment for CRT 3 (Regime Normal) taxpayers from 3 August 2026, from which date NF-e/NFC-e issued without the IBS/CBS fields are rejected.

Sources

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