Brazil’s new CBS/IBS dual VAT rules significantly expand tax obligations for foreign suppliers and digital platforms, requiring registration, electronic fiscal-document readiness, and future split-payment compliance from August 1, 2026, with financial exposure expected from 2027. Brazil has published new implementing rules for its indirect tax reform, introducing a new dual VAT system made up of t... Read more

Brazil published Technical Note 2026.004 v1.00 to prepare NF-e and NFC-e systems for the new alphanumeric CNPJ format. The update is mainly technical but has broad system impact, requiring companies and providers to update databases, validations, APIs, XML schemas, access keys, and SEFAZ integrations before production starts on July 1, 2026. Brazil has published Technical Note 2026.004 version 1.0... Read more

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... Read more

This document explains Brazil’s Technical Note 2026.001 v1.00 on the Provider of Electronic Tax Document Signature and Authorization (PAA). It defines how an authorized provider can digitally sign and submit electronic tax documents, such as NF-e and NFC-e, on behalf of taxpayers. The document describes the technical model, including RSA keys, digital signatures, XML structure, taxpayer accreditation, and document series rules. Read more

This document explains Brazil’s Technical Note 2026.001 v1.00 on the Provider of Electronic Tax Document Signature and Authorization (PAA). It defines how an authorized provider can digitally sign and submit electronic tax documents, such as NF-e and NFC-e, on behalf of taxpayers. The document describes the technical model, including RSA keys, digital signatures, XML structure, taxpayer accreditation, and document series rules. Read more

This document explains Brazil’s Technical Note 2025.002-RTC v1.36, which updates the NF-e and NFC-e layouts to support Brazil’s new tax reform. It introduces fields and validation rules for the new taxes: IBS, CBS, and Selective Tax (IS). The document describes changes to XML schemas, invoice item fields, tax classification codes, authorization protocols, and new fiscal events. Read more