The Brazilian Federal Revenue Service and CGIBS approved Joint Act RFB/CGIBS No. 4 on 30 July 2026, setting a phased schedule running from 3 August 2026 through 1 January 2027 for mandatory issuance of electronic tax documents including NF-e, NFS-e, CT-e and Duimp, alongside a 2026 compliance programme offering cooperative taxpayers extra time to regularise their obligations.

RF Report

The Brazilian Federal Revenue Service (RFB) and the CGIBS have announced on 31 July 2026 that the approval of Joint Act RFB/CGIBS No. 4 of 30 July 2026, in accordance with Article 112 of Decree No. 12,955/2026 (CBS Regulation) and CGIBS Resolution No. 6/2026 (IBS Regulation).

The Joint Act sets out the schedule for the mandatory issuance of tax documents and the publication of the corresponding layouts, as outlined below.

The projected publication dates for the layouts represent the expected delivery timeline and are intended to serve as a planning reference for taxpayers and software developers. However, due to unforeseen technical or operational requirements, certain dates may be subject to limited adjustments. Such changes will not affect the commitment of the Federal Revenue Service and the CGIBS to the timely implementation of the Consumption Tax Reform.

The schedule takes into account the specific characteristics of the various economic sectors involved, the need to adapt issuing systems, and the completion of prior testing by taxpayers.

Document/System Specificity Mandatory Requirements Start Publication of Layouts
Electronic Passenger Ticket – BP-e Passenger transport, excluding air, urban, semi-urban and metropolitan transport. 03/08/2026 Already published
Electronic Freight Document – CT-e Intercity and interstate freight transport 03/08/2026 Already published
Electronic Freight Document for Other Services – CT-e OS Transportation of people by travel agencies or carriers, transportation of valuables, and excess baggage. 03/08/2026 Already published
Electronic Content Declaration – DC-e Goods transported without the requirement to issue another tax document. 03/08/2026 Already published
Electronic Cash Transport Guide – GTV-e Intercity and interstate cash transport 03/08/2026 Already published
Electronic Manifest of Tax Documents – MDF-e Control of cargo transportation, gathering information from the tax documents of the operation or from the company’s own transport. 03/08/2026 Already published
Electronic Electricity Bill – NF3e Supply of electricity to the consumer. 03/08/2026 Already published
Electronic Invoice – NF-e Supply of material goods and other specific supplies 03/08/2026 Already published
Electronic Consumer Invoice – NFC-e Supply of goods in retail trade 03/08/2026 Already published
Electronic Service Invoice for Roadway Operation – NFS-e Via Toll collection for the use of roads. 03/08/2026 Already published
Electronic Service Invoice – NFS-e Provision of services in general without specific obligation, subject to ISS (Service Tax). 01/10/2026 Already published
Electronic Communication Services Invoice – NFCom Provision of communication services 01/10/2026 Already published
Import Declaration for Shipment (DIR) Declaration for registering the entry of international parcels. 01/10/2026 03/08/2026
Declaration of Specific Regimes – DeRE 1st Phase Taxpayer Table Events 01/10/2026 Already published
Declaration of Specific Regimes – DeRE 2nd Phase Monthly Periodic Events 15/11/2026 Already published
Electronic Passenger Ticket – BP-e Semi-urban, metropolitan or air passenger transport 01/12/2026 Already published
Electronic Invoice for the Sale of Real Estate – NF-e ABI Sale of real estate 01/12/2026 01/09/2026
Electronic Water and Sanitation Bill – NFAg Water supply and sewage disposal 01/12/2026 Already available
Electronic Gas Invoice – NFGas Distribution of piped gas to the consumer. 01/12/2026 Already published
Electronic Service Invoice – NFS-e for Platforms Services promoted by digital platforms and services mediated in specific cases. 01/12/2026 01/09/2026
Electronic Invoice – NF-e – Taxpayer subject to IBS and CBS who is not a taxpayer of ICMS Supplies subject to IBS and CBS, movement of tangible goods or returns of transactions. 01/12/2026 01/09/2026
NFS-e (ISS sub-items) Provision of services also subject to ISS, classified under sub-items 1.03, 1.05, 1.09 and 16.01 of LC 116. 01/12/2026 Already published
NFS-e (Intangible goods) Supply of intangible goods not included in the list of services and not subject to ICMS. 01/12/2026 Already published
NFS-e (Condominium fees) Collection of condominium fees and other charges by the condominium building, as well as other condominium revenues. 01/12/2026 01/10/2026
NFS-e (Rental) Rental of movable property and rental, onerous assignment, and lease of real estate. 01/12/2026 Already published
Tax documents for taxpayers under the Simples Nacional regime NF-e, NFC-e, CT-e, NFS-e and others 01/01/2027 01/09/2026
Single Import Declaration (Duimp) Electronic declaration for the registration and control of import operations. 01/01/2027 03/11/2026
Electronic Invoice – NF-e in Importation Tax document issued by the importer to nationalize and register the entry of foreign products. 01/01/2027 Already published
Declaration of Specific Regimes – DeRE 3rd Phase Other events not included in the previous phases. 01/01/2027 01/09/2026
Electronic Invoice – NF-e – Single-Phase Taxation Fuel supplies subject to single-phase taxation 01/01/2027 Already published

The schedule takes into account the specific characteristics of the various economic sectors involved, the need to adapt tax document issuance systems, and the requirement for prior testing by taxpayers. The timetable for making the tax document issuance environments available will be released in the first half of August.

Joint Act RFB/CGIBS No. 4 of 2026 also provides for the implementation of a compliance programme for 2026, which will serve as guidance during the transition. The programme will apply to taxpayers who demonstrate cooperative conduct in fulfilling their ancillary obligations by granting them an additional period to regularise their compliance.