The rule applies mainly to card and PIX payments, requiring payment data such as amount, authorization code, payment institution CNPJ, terminal ID, and PIX endToEndId to be reported in Group YA. It affects retailers, POS/ERP providers, and payment systems.
Brazil Postpones Integrated Payment Reporting Deadline for Group 3 Taxpayers to November 2026
Public
Brazil
Author: Ljubica Blagojević
Category:
Fiscal subject related
Views:
153
Content accuracy validation date:
08.07.2026
Content accuracy validation time:
08:06h
The latest update, introduced by Normative Instruction No. 66/2026, postponed the deadline for Group 3 taxpayers from July 1, 2026, to November 3, 2026. Non-compliance with the integration requirement may result in fines, so retailers, ERP providers, POS providers, and payment system developers should review their systems and implementation timelines.
Payment receipts, whether printed or digital, must include at least the CNPJ and business name of the establishment receiving the payment, the authorization code or order ID, the date, time, and value of the transaction, and the payment terminal identifier, where applicable.
In the NF-e and NFC-e, taxpayers must complete Group YA – Payment Information. Key fields include tPag for payment method, vPag for payment value, tpIntegra = 1 for payment integrated with the automation system, the CNPJ of the payment institution, cAut for the authorization code, and idTermPag for the terminal identifier. For PIX, the cAut field must contain the PIX endToEndId. If payment is processed at a different establishment from the one issuing the invoice or delivering the goods, the CNPJPag field must be completed.
The implementation schedule is phased. Group 1 applies from November 1, 2025, mainly covering larger supermarkets, grocery stores, and pharmacies. Group 2 applies from March 1, 2026, expanding the rule to fuel, construction materials, cosmetics, clothing, restaurants, bars, and similar businesses. Group 3, now postponed to November 3, 2026, covers a broader range of retailers and all establishments selling or reselling goods directly to final consumers.
Some cases are exempt from automatic payment linking, including invoices issued through the Nota Fiscal Fácil app, home delivery with payment on delivery, non-face-to-face marketplace transactions, MEI taxpayers, and payments made through Static PIX or other methods without a unique authorization code. However, the obligation to issue the tax document and complete legally required fields still remains.
Other news from Brazil
Brazil Technical Note 2026.002 v1.00: Key NF-e and NFC-e Updates for Retail and E-Commerce
Public
Brazil
Author: Ljubica Blagojević
Brazil
Author: Ljubica Blagojević
Brazil’s Technical Note 2026.002 v1.00 updates NF-e and NFC-e rules for retail, e-commerce, and delivery. It introduces cStat 120 authorization with warning and the new Simplified DANFE Type 2, allowing NF-e use in some NFC-e-like transactions. It also adds stricter rules for CFOPs, buyer identification, QR codes, contingency, transport data, and invoice limits. Retailers, POS/ERP providers, and e... Read more
Brazil Tax Reform: 2028 Set as Crucial Stabilization Phase Ahead of Gradual IBS Rollout
Public
Brazil
Author: Ljubica Blagojević
Brazil
Author: Ljubica Blagojević
Brazil’s 2028 tax reform phase will focus on stabilizing CBS and Selective Tax (IS) after their 2027 launch and preparing for IBS from 2029. Businesses and software providers should use this period to adjust pricing, cash flow, tax credits, reporting, ERP systems, and compliance tools before the more complex transition begins. Brazil’s transition to the new tax model will remain a major oper... Read more
Brazil Technical Note 2014.002 v1.40: NF-e Distribution Web Service Switched to Alphanumeric CNPJ Support
Public
Brazil
Author: Ljubica Blagojević
Brazil
Author: Ljubica Blagojević
Brazil’s Technical Note 2014.002 v1.40 updates the NFeDistribuicaoDFe web service to support alphanumeric CNPJs. ERP and e-invoicing systems must handle CNPJ fields as character values, process compressed XML returns, follow NSU sequencing, and respect query limits to avoid rejection 656 – Improper Consumption. The main change in version 1.40 is the adjustment of CNPJ fields from numeric (“N... Read more
Brazil’s CGNFS-e Updates National Service Invoice System for Tax Reform
Public
Brazil
Author: Ljubica Blagojević
Brazil
Author: Ljubica Blagojević
Brazil’s NFS-e Management Committee urged municipalities to join the National NFS-e System to avoid issues with future IBS/CBS integration. It also introduced a national DANFSe standard and updated the NFS-e layout for tax reform, including IBS/CBS fields, debit and credit notes, and Simples Nacional changes. Businesses must adapt ERP, invoicing, and compliance systems. Brazil’s NFS-e Manage... Read more
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Author: Dušan Bučevac
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Brazil Tax Reform Brings Major E-Invoicing and Compliance Changes
Public
Brazil
Author: Ivana Picajkić
Brazil
Author: Ivana Picajkić
Brazil's tax reform simplifies its system by replacing five taxes with a Dual VAT model (CBS and IBS) and introduces a Selective Tax. It aims for transparency, reduced bureaucracy, and requires businesses to update electronic tax systems by 2026. Brazil is introducing a major tax reform to simplify its complex tax system. The reform replaces five existing taxes with a new Dual VAT model. The new... Read more