Mandatory CBS and IBS on invoices start on August 3

From August 3, electronic invoices (NF-e) and consumer invoices (NFC-e) must already include the CBS and IBS fields

On August 3, 2026, the mandatory filling of the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) fields became effective in electronic fiscal documents. The measure is part of the consumption tax reform and initially affects the Electronic Invoice (NF-e) and the Electronic Consumer Invoice (NFC-e).

What changes in fiscal documents

From the mentioned date, NF-e and NFC-e must prominently display the amounts related to CBS and IBS. This requirement replaces the previous filling, which did not provide for the indication of these taxes.

How the test rate works

In 2026, CBS and IBS appear only on a test basis, with rates of 0.9 % and 0.1 %, respectively. The percentages are deducted from the current taxes, serving to validate the operation of electronic systems.

Implementation steps until 2027

Other fiscal document models will have the obligation implemented in a phased manner, following the schedule released by the Federal Revenue Service and the IBS Management Committee (CGIBS). The forecast is that all models will be covered by January 2027.

Goal of the gradual rollout

The responsible agencies state that phased adoption provides more time for companies and developers to adjust their fiscal systems to the new model, reducing incompatibility risks.

Impacts for companies and developers

The requirement to highlight CBS and IBS demands adjustments in invoicing software. Companies need to update calculation routines and ensure that the test rates are applied correctly, preparing for the full transition as the reform progresses.

With information from Agência Brasil.