Brazil Technical Note 2025.002: NF-e and NFC-e Layouts Overhauled for New IBS, CBS, and IS Fields

Brazil’s Technical Note 2025.002 IBS/CBS/IS updates NF-e and NFC-e for Tax Reform, adding new fields and rules for IBS, CBS, and IS. It introduces Group UB, item-level tax classification, Credit/Debit Notes, and rules for SUFRAMA, cashback, advance payments, references, and fuel taxation. For Normal Regime taxpayers, IBS/CBS fields become mandatory on August 3, 2026. ERP, POS, and invoicing systems must be updated.

Brazil’s Technical Note 2025.002 IBS/CBS/IS updates NF-e model 55 and NFC-e model 65 for Brazil’s Tax Reform, adding new groups, fields, validation rules, events, and deadlines for IBS, CBS, and Selective Tax — IS.

The update introduces item-level tax classification using CST and cClassTrib, the new Group UB for IBS/CBS/IS data, and new NF-e purposes: Credit Note and Debit Note. It also adds fields for SUFRAMA, government purchases, cashback, referenced documents, advance payments, and single-phase fuel taxation.

For CRT=3 Normal Regime taxpayers, IBS/CBS fields become mandatory in production on August 3, 2026. From September 1, 2026, returns must reference previous documents, while single-phase fuel taxation rules enter production on November 3, 2026.

ERP, POS, invoicing, and tax systems must update XML layouts, tax classification, validation rules, totals, schemas, and rejection handling before the applicable deadlines.