Brazil to begin split payment testing for tax reform

Brazil's Federal Revenue Service and the IBS Management Committee (CGIBS) will begin technical testing of the 'split payment' platform on October 15, 2026. This mechanism is a key component of the country's consumption tax reform, designed to automatically separate tax portions—specifically the IBS (Goods and Services Tax) and CBS (Contribution on Goods and Services)—at the moment a commercial transaction is financially settled.

The testing phase will take place in a controlled environment and is strictly technical. It will not affect real commercial operations, consumers, or definitive tax collections. Payment Service Providers (PSPs) participating in the tests will not face penalties. The goal is to validate system communication, identify flaws, and make necessary adjustments before the tool becomes operational.

The scope of the integration tests includes various payment methods, such as Pix (including dynamic and automatic modes), Boleto, TED, and TEF. The platform serves as a communication channel between payment operators, the Federal Revenue Service, and the CGIBS to ensure the correct linking of electronic tax documents with financial transactions.