Brazil adds net-value fields to the NF-e and NFC-e layouts: Nota Técnica 2026.008 goes live in production on 3 November 2026
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
- Impact
- Action required
- Announced
- 1 October 2026
- Effective
- 3 November 2026
- Authority
- Portal da Nota Fiscal Eletrônica / Receita Federal — Comitê Gestor do IBS / ENCAT
- Systems
- ERP, Invoicing, Tax engine, POS
- Verified
- Fetched from official source · high confidence
Issuers of NF-e (model 55) and NFC-e (model 65) in Brazil, and the ERP and invoicing software vendors that generate them.
Update the NF-e/NFC-e schema and ERP mapping for the net-value fields before the 3 November 2026 production date.
ERPInvoicingTax enginePOS
The NF-e national portal published Nota Técnica 2026.008 version 1.00 on 1 October 2026, creating the fields Valor Líquido Unitário and Valor Líquido do Produto (net unit and net item value before IBS/CBS) and a field for the ICMS provisioned in advance payment, in the NF-e and NFC-e layouts (models 55 and 65). Per the note's schedule, the new layout goes live in the homologation environment on 5 October 2026 and in production on 3 November 2026; the new validation rules (I11c-10, I11c-20, NB01-10, NB01-20, W01a-10, W01a-20) follow on 1 February 2027 (homologation) and 1 March 2027 (production).
What changed in detail
The national NF-e portal published Nota Técnica 2026.008 version 1.00 on 1 October 2026. It creates the fields Valor Líquido Unitário and Valor Líquido do Produto, the net unit value and net item value before IBS and CBS, and a field for the ICMS provisioned in advance payment. The fields are added to the NF-e and NFC-e layouts (models 55 and 65).
Under the note’s schedule the new layout goes live in the homologation environment on 5 October 2026 and in production on 3 November 2026. The new validation rules (I11c-10, I11c-20, NB01-10, NB01-20, W01a-10 and W01a-20) follow on 1 February 2027 in homologation and 1 March 2027 in production.
What it means
This is technical guidance in the same series as the other tax-reform layout notes. Software vendors need the schema and mapping updated before the production date of 3 November 2026; the validation rules that can reject documents come later, which leaves a window to populate the fields before enforcement.
Proof
Com o objetivo de ampliar a transparência na formação do preço da operação, foram criados os campos Valor Líquido Unitário e Valor Líquido do Produto.With the aim of increasing transparency in how the transaction price is formed, the fields Net Unit Value and Net Product Value were created.
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