Brazil Postpones Integrated Payment Reporting Deadline for Group 3 Taxpayers to November 2026

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.

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.