Brazil’s NF-e note 1.40 adds the IBS, CBS and Imposto Seletivo groups
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
- In force
- Announced
- 20 May 2026
- Effective
- 3 August 2026
- Authority
- Portal da Nota Fiscal Eletrônica / Receita Federal — Comitê Gestor do IBS / ENCAT
- Verified
- Corroborated against official id · high confidence
Anyone issuing NF-e or NFC-e in Brazil. The IBS/CBS group is required in homologation from 1 July 2026 and in production for CRT 3 taxpayers — a schema change with a hard date, not a policy consultation.
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.
What changed in detail
Version 1.40 of Nota Técnica 2025.002-RTC (published 20 May 2026) adds the IBS, CBS and Imposto Seletivo groups, fields, events and validation rules for the consumption-tax reform (LC 214/2025); the mandatory IBS/CBS group is required in homologation from 1 July 2026 and in production for CRT 3 taxpayers from 3 August 2026, after which NF-e/NFC-e without the fields are rejected.
What it means
Brazil’s once-in-a-generation indirect-tax reform reaches the invoice layer. From 3 August 2026, a CRT 3 (Regime Normal) issuer whose system cannot populate the IBS/CBS fields will have its NF-e/NFC-e rejected — i.e. it cannot sell. Verify a Brazilian CNPJ with the Brazil validator.
Proof
Nota Técnica 2026.002 v.1.10 - Publicada em 04/08/2026 Operações de vendas presenciais e não presenciais com impressão do DANFE Simplificado Tipo 2 Nota Técnica 2025.002 v.1.51 - Publicada em 04/08/2026 Nota técnica de adequação dos leiautes da NF-e e da NFC-e para inclusão dos campos e das regras de validação referentes à Reforma Tributária do Consumo - RTC Nota Técnica 2026.001 v.1.02b - Publicada em 31/07/2026 Especifica o Provedor de Assinatura e Autorização (PAA) no âmbito da NF-e. Nota Técnica 2023.003 v.1.30 - Publicada em 29/07/2026 Alteração de regras de validação.
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