Complementary Law No. 214/2025, which regulates the new tax system established by Constitutional Amendment No. 132/2023, introduced the Tax on Goods and Services (IBS), Social Contribution on Goods and Services (CBS), and Selective Tax (IS), promoting a broad restructuring of consumption taxation. As a result, new requirements were defined for the adaptation of Electronic Tax Document (DF-e) issuance systems, such as NF-e and NFC-e, as provided for in Article 62 of Section VIII of the aforementioned complementary law.
As a result of these changes, a new Technical Note (NT_2025.002_v1.10_RTC_NF-e_IBS_CBS_IS) was published, replacing RT NT 2024.002 – IBS/CBS v1.10, promoting the creation of new events and the modification of the NF-e and NFC-e layout. The adjustments allow taxpayers to report, in a standardized manner, data related to IBS, CBS, and IS taxation, although this is optional during the transition period.
The implementation of the new structure will follow this schedule:
- ratification environment: until October 2025, fields relating to IBS, CBS, and IS remain optional, with validation rules applied only if they are filled in. From October 2025 onwards, this information will be required and validated;
- production environment: during 2025, filling in the fields will be optional, with validation conditional on the presence of the information. Mandatory completion and effective validation will take effect from January 2026.
Finally, considering that the implementation of the Tax Reform is still ongoing, this Technical Note may be adjusted and updated throughout the implementation process, as new definitions and guidelines are consolidated.
