Brazil requires IBS and CBS data on electronic invoices starting August 2026

IBS CBS electronic invoices tax reform Brazil

From 3 August 2026, companies in Brazil’s regular tax regime must include the Imposto sobre Bens e Serviços (IBS) and Contribuição sobre Bens e Serviços (CBS) fields on all electronic invoices. The new rule introduces a test rate of 1 %—0.1 % for IBS and 0.9 % for CBS—entered in the invoice layout. During 2026 the reporting is informational and no fines apply, but any invoice lacking the required data will be automatically rejected by the authorization system.

The change follows the tax‑reform agenda that will replace several indirect taxes with a dual VAT model. Tax authorities urge firms to update their ERP and invoicing software promptly. The CGNFS‑e committee, representing municipalities, reported progress on the national service‑invoice platform and highlighted the need to align its technical delivery with the reform’s deadlines.

A technical bulletin (Informe Técnico 2025.002, version 1.60) released on 22 June updates the classification tables used for IBS and CBS reporting, adding new tax codes and indicators. The bulletin sets a July 2026 deadline for system testing and production deployment, aiming to ensure seamless validation of the new fields.