Brazil’s Technical Note 2025.002 (v1.35) postpones the validation of IBS/CBS single-phase taxation rules in the testing environment, meaning these rules are not currently enforced. While this gives authorities more time to refine the system, it delays full testing for businesses and requires adjustments to implementation timelines ahead of the 2027 mandate. Brazil has released version 1.35 of Tech... Read more

Brazil will introduce a new alphanumeric format for the CNPJ (National Registry of Legal Entities) starting in July 2026, replacing the current 14-digit numeric structure to expand the number of available business identification combinations. The change will require companies to update databases, validation rules, POS systems, and electronic invoicing systems to support letters in the CNPJ and ens... Read more

Brazil has released Version 1.11 of Technical Report 2024.002, updating the payment methods table used in electronic invoices (NF-e) and digital receipts (NFC-e). The update introduces two new payment codes for automatic PIX payments and TEF bank transfers, clarifies descriptions of existing codes, and requires businesses to update their invoicing systems before the production rollout on May 4, 20... Read more

Since 1 January 2026, São Paulo has discontinued the SAT fiscal device, making NFC-e (model 65) the only valid fiscal document for retail sales, with any SAT-issued receipts now considered legally invalid. Businesses must transition to NFC-e with compliant software and a digital certificate to avoid penalties, operational disruptions, and compliance risks. Since January 1, 2026, the fiscal device... Read more

Normative Instruction No. 1.608/2025 issued by the Goiás State Department of Economy requires ICMS taxpayers to technically integrate payment systems with NF-e/NFC-e issuance, ensuring electronic payments (cards, PIX, etc.) are automatically and in real time populated in the YA – Payment Information XML with integration type “1.” The obligation is phased by revenue and activity (some from 2025, ot... Read more

Under Brazil’s new IBS/CBS/IS system, receiving an advance payment itself triggers tax, shifting the taxable event from delivery to payment and requiring businesses to issue a debit NF-e type 06, report tax in the payment period, and later deduct it upon final delivery. To prevent double taxation, the final invoice must reference advance payments via , automatically offsetting tax... Read more