Brazilian Federal Revenue Service and CGIBS Establish Schedule for Electronic Tax Documents under IBS and CBS

The Brazilian Federal Revenue Service (Receita Federal do Brasil – RFB) and the Tax on Goods and Services Management Committee (Comitê Gestor do Imposto sobre Bens e Serviços – CGIBS) published Joint Act RFB/CGIBS No. 4, dated July 30, 2026, establishing the mandatory schedule for issuing electronic tax documents under Article 112 of the IBS Regulations (RIBS) and the CBS Regulations (RCBS).

The mandatory compliance will follow a phased implementation schedule, beginning on August 3, 2026, and concluding on January 1, 2027, varying according to the tax document and, in certain cases, the nature of the transaction or the taxpayer’s status.

The key effective dates are set forth in the table below:

In addition to the general timeline, the Joint Act establishes specific rules for certain transactions and categories of taxpayers, including:

• Taxpayers Enrolled in Simples Nacional: Mandatory electronic tax document issuance will take effect on January 1, 2027.
• Single-Phase (Monofásica) Taxable Transactions: Mandatory NF-e issuance for single-phase transactions will begin on January 1, 2027.
• Importation of Tangible Goods: For imports of tangible goods, the deadline of January 1, 2027 applies, overriding the general NF-e effective date.
• NF-e for IBS and CBS Taxpayers Non-Taxable for ICMS: Mandatory issuance will begin on December 1, 2026 for taxpayers performing supplies subject to IBS and CBS, movements of tangible goods, or transaction returns.
• Monthly Periodic DeRE Events: Must be submitted by the 15th day of the month following the assessment period, with the initial submission covering accounting and tax data for the October 2026 assessment period.

Finally, the Joint Act provides that the RFB and CGIBS will issue a new joint act within 30 days of publication to establish the tax compliance program for tax document issuance for the 2026 tax year.