The Brazilian Federal Revenue Service (RFB) and the CGIBS have announced that a joint act setting mandatory issuance dates for CBS and IBS electronic tax documents will be published by the end of July 2026, with a compliance encouragement programme for the transition period to follow within 30 days.
The Brazilian Federal Revenue Service (RFB) and the Management Committee for the Tax on Goods and Services (CGIBS) have announced, on 27 July, that a joint act establishing the start dates for the mandatory issuance of electronic tax documents (DF-e) — indicating the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) — is under deliberation and should be published by the end of July.
The schedule, to be formalised through a joint act, aims to inform taxpayers, tax professionals, and system developers about the deadlines for adapting to the new requirements related to CBS and IBS.
The act will establish the mandatory dates for each electronic tax document. Upon publication, the expected release dates for technical layouts that have not yet been made available will also be announced. Whenever possible, these layouts will be made available at least 60 days before the start of mandatory use of the respective electronic tax documents.
The joint act will also stipulate that the Federal Revenue Service and the IBS Management Committee will publish, within 30 days, a compliance encouragement programme for 2026, designed to guide taxpayers through the transition period for CBS and IBS implementation.
The programme is expected to include measures related to taxpayer self-reporting during the initial implementation phase of the new taxes, within the limits and conditions set out in applicable legislation. Details will be released in a separate act.
