Brazil E-Invoice: CBS and IBS Now Mandatory

What exactly became mandatory on 3 August 2026?

Starting Monday, 3 August 2026, companies operating under Brazil's standard tax regime must include the new CBS and IBS fields in all electronic fiscal documents. The Sefaz (State Finance Secretariats) authorization systems now automatically reject any document issued without those fields filled in, creating immediate operational risk for businesses that have not yet adapted their invoicing software.

Which documents are affected right now?

• NF-e (model 55) — standard electronic invoice
• NFC-e (model 65) — consumer electronic invoice
• CT-e (model 57) and CT-e OS (model 67) — electronic transport documents
• BP-e (model 63) — electronic passenger ticket (excluding semi-urban, metropolitan or air transport)
• MDF-e (model 58) — electronic fiscal manifest
• NF3e (model 66) — electronic electricity invoice
• GTV-e (model 64) — electronic value-transport guide
• DC-e and NFS-e Via (toll) — electronic content declaration and toll service note

What are the test rates for 2026?

During the 2026 transition year, companies must show a combined test rate of 1% on invoices: 0.9% CBS (federal contribution on goods and services) and 0.1% IBS (subnational goods-and-services tax). This is not yet the final rate — the full reform rolls out gradually.

What happens if an invoice is rejected?

Attorney Pedro Amorim de Souza of Martins Cardozo Advogados Associados warns the risk is immediate: a rejected invoice effectively halts the movement of goods, delays billing cycles and can disrupt cash flow. Companies that have not completed system updates should act urgently.

What is the rollout schedule through 2027?

• 1 October 2026: NFS-e (general services), NFCom (telecoms), DIR (international remittances) and first phase of DeRE
• 15 November 2026: monthly periodic DeRE events
• 1 December 2026: NFS-e for digital platforms, rental services, condominiums, water (NFAg), gas (NFGas) and real-estate sales (NF-e ABI)