Brazil adds NF-e/NFC-e group YC to carry split-payment linkage data
This page records one dated change. For the rules in Brazil as they stand today, see the Brazil guide →
- Jurisdiction
- Brazil
- Tax
- IBS/CBS
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Action required
- Effective
- 5 October 2026
- Instrument
- BR-NT-2026-006
- Authority
- Portal Nacional da NF-e / Receita Federal do Brasil
- Systems
- ERP, Invoicing, Tax engine, E-commerce
- Verified
- Fetched from official source · high confidence
Any business issuing NF-e or NFC-e fiscal documents in Brazil. The new fields are not mandatory in the production environment during 2026, so no taxpayer must populate group YC yet, but the schema and validation rules go live on the dates below ahead of the IBS/CBS split-payment mechanism's planned 2027 start.
Add the new NF-e/NFC-e group YC and event 110300 to your fiscal-document layout. Homologation testing opens 5 October 2026 and production implementation is 3 November 2026, though the fields need not be populated in production during 2026.
ERPInvoicingTax engineE-commerce
The Portal Nacional da NF-e published Nota Tecnica 2026.006 version 1.00 in August 2026, creating a new NF-e and NFC-e layout group YC carrying information linking the fiscal document to the payment transaction for split payment, together with a related event of code 110300, ahead of Brazil’s IBS and CBS split-payment mechanism. Filling the new fields is not required in the production environment during 2026; homologation testing starts on 5 October 2026 and production implementation is scheduled for 3 November 2026, with activation tied to split payment’s planned entry into force from 2027.
What changed in detail
The Portal Nacional da NF-e published Nota Tecnica 2026.006 version 1.00 in August 2026, creating a new NF-e and NFC-e layout group YC carrying information linking the fiscal document to the payment transaction for split payment, together with a related event of code 110300, ahead of Brazil’s IBS and CBS split-payment mechanism. Filling the new fields is not required in the production environment during 2026; homologation testing starts on 5 October 2026 and production implementation is scheduled for 3 November 2026, with activation tied to split payment’s planned entry into force from 2027.
What it means
Nothing breaks in production this year — the fields stay optional through 2026 — but the schema itself is now fixed, which is what homologation on 5 October actually tests: that ERPs and invoicing platforms can emit a syntactically valid group YC and the linked event 110300 before the mechanism is switched on. Building this against the live layout in October, rather than reverse-engineering it once split payment goes live in 2027, is the point of the lead time. Event 110300 sits alongside the document rather than inside it, so the technical work is as much about the event-handling pipeline as the invoice XML itself.
Proof
Criação do grupo YC. Informações da vinculação da transação de pagamento do DF-e (Split Payment) e regras de validação relacionadas.Creation of group YC. Information on linking the DF-e payment transaction (Split Payment) and related validation rules
Source snapshot of the official page. Open full size ↗Archived from the official distribution · www.nfe.fazenda.gov.br