Brazil Updates Rules for e-Invoices and e-Receipts under Tax Reform

Brazil published NT 2025.002-RTC version 1.36, updating NF-e and NFC-e layouts and validation rules to support the new IBS and CBS tax reform framework. The changes affect returns, partial delivery refusals, credit/debit notes, and MEI validations, with testing from July 1, 2026 and production from August 3, 2026

Brazil has published version 1.36 of NT 2025.002-RTC, introducing new layout changes and validation rules for e-Invoice (NF-e) and e-Receipt (NFC-e) under the Consumption Tax Reform.

The changes mainly affect return transactions, merchandise returns, debit and credit notes, and rules related to the new state VAT (IBS) and federal VAT (CBS).

A key update is the creation of a new credit note type for partial refusal of delivery. This means that if only part of the goods is refused at delivery, the transaction can now be treated more specifically in the e-Invoice system.

The update also introduces new CFOP validation rules for returns issued by MEI taxpayers (individual microentrepreneurs) and adjusts validation rules for IBS, CBS, debit notes and credit notes. Some rules were made more flexible, while others now require referenced tax documents in partial return scenarios.

The implementation dates are:

1. Testing environment: July 1, 2026
2. Production environment: August 3, 2026

Brazil is updating its e-Invoice and e-Receipt rules to support the new IBS and CBS tax reform framework. Companies, ERP providers and integrators should update their systems quickly, especially for return transactions, credit/debit notes and MEI-related validations.