Companies and micro-entrepreneurs that issue invoices gained more time to adapt to tax reform. The Federal Revenue Service and the Goods and Services Tax Management Committee (CGIBS) decided not to apply fines or penalties for failure to fill in the fields for the future consumption tax in electronic invoices in the first three months after the publication of the new tax regulations.
The measure is foreseen in a joint act published this Tuesday (23) and is part of the transition phase of the tax reform on consumption, which will begin to be implemented in 2026. Failure to specify the Contribution on Goods and Services (CBS, federal tax) and the Tax on Goods and Services (IBS, state and municipal tax) will not be punished.
Adaptation period
According to the joint act, until the first day of the fourth month following the publication of the common part of the IBS and CBS regulations:
- there will be no penalties applied for failure to register CBS and IBS fields in electronic tax documents;
- the requirement to waive the payment of new taxes will be considered met;
- the calculation of CBS and IBS in 2026 will be for informational purposes only, without financial effects, as long as the ancillary obligations are fulfilled.
In practice, invoices that do not have the new tax fields filled in will not be automatically rejected during this period.
The IRS explained that, for example:
- if the regulations are published in January 2026, the obligation begins on May 1;
- If publication occurs in February, the requirement becomes effective on June 1, 2026.
Regulations have not yet been published
The decision was taken because the IBS and CBS regulations have not yet been released. The government’s expectation is that they will only be published at the beginning of 2026, after the sanction of Complementary Law Project (PLP) 108/2024, which integrates the second phase of regulation of the tax reform.
The text was only approved by the Chamber of Deputies on the 16th and released by Congress on Friday (19). President Luiz Inácio Lula da Silva (PT) has 15 working days to sanction the proposal.
Educational year
According to the Federal Revenue and CGIBS, the entire year 2026 will be marked by an educational and guiding phase, dedicated to testing, system adjustments and information validation.
During this period:
- there will be no effective collection of CBS and IBS;
- the calculation will only be used for simulations and learning;
- The focus will be on providing legal certainty to companies, accountants and public administrations.
“The guideline consolidates the educational nature that will mark 2026, allowing taxpayers to gradually adjust their tax systems and routines to the new model”, informed the bodies.
In 2026, companies and micro-entrepreneurs must highlight a rate of 0.9% CBS and 0.1% IBS on their invoices. The value of the two taxes specified in the notes will be deducted from the other taxes on consumption
Tax documents that will be used
IBS and CBS regulations will utilize existing electronic tax documents, such as:
- Electronic Invoice (NF-e);
- Electronic Consumer Invoice (NFC-e);
- Electronic Services Invoice (NFS-e);
- Electronic Waybill (CT-e);
- Electronic Manifest of Tax Documents (MDF-e);
- Electronic Electricity Invoice (NF3e);
- Electronic Communication Invoice (NFCom), among others.
New tax documents are also planned, such as:
- Electronic Water and Sanitation Invoice (NFAg);
- Electronic Gas Invoice (NFGas);
- Electronic Invoice for the Sale of Real Estate Assets (NF-e ABI);
- Declaration of Specific Regimes (DeRE).
Specific standards will still be published for import and export operations.
New technological platform
The tax reform also foresees the implementation of a new national technological platform, in the testing phase and which will be used to operationalize future taxes on consumption.
In 2026, the system will operate without effective collection, with only symbolic emphasis on taxes. From 2027 onwards, the extinction of PIS and Cofins will begin, with the gradual entry of CBS. From 2029 to 2032, the transition from ICMS and ISS to IBS will occur.
According to the IRS, the transition will be gradual, cooperative and technically assisted, to avoid abrupt impacts on the economy and compliance with tax obligations.
