Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
Dashboard

Brazil e-Invoicing News and Updates

Every Brazil e-invoicing change recorded here: 11 updates, newest first, each cited to its official source. Last change logged 22 September 2026.

Follow our LinkedIn newsletter

Mandate deadlines, country updates and new guides from e-Invoice.app, straight to your LinkedIn feed.

Subscribe on LinkedIn

September 2026

BR
Brazil
Technical Update

Operating, integration and security manuals approved for the split payment platform

Joint Technical Act RFB/SUARA/CGIBS nº 5 approved six technical documents for the public split payment platform (operations, integration, openAPI, timing, network and security) and ratified earlier draft versions. It sets no date for the platform to start.
22 SeptSourceView Brazil e-Invoicing mandate

August 2026

BR
Brazil
Status Change

Nanoentrepreneurs dispensed from issuing electronic fiscal documents

Ato Conjunto RFB/CGIBS nº 6, of 28 August 2026, dispenses nanoentrepreneurs from registering a CNPJ and from issuing the electronic fiscal documents required by the CBS and IBS regulations, with effect until 31 December 2028. It does not apply to a nanoentrepreneur that opts into the regular IBS and CBS regime.
28 AugSourceView Brazil e-Invoicing mandate
BR
Brazil
Technical Update

Technical manuals approved for the public split payment platform

Joint Technical Act RFB/SUARA/CGIBS nº 4, of 28 August 2026, approves version 1.0.0 of the participant accreditation manual and of the network manual for the public split payment platform, which segregates the CBS and the IBS at financial settlement.
28 AugSourceView Brazil e-Invoicing mandate
BR
Brazil
Penalty Update

National Tax Compliance Programme softens enforcement through 2026

Joint Act RFB/CGIBS nº 5, signed 12 August 2026, regulates a guidance-led programme for the CBS and IBS transition year. Taxpayers that answer monitoring notices, keep a responsible accountant and correct inconsistencies by 31 December 2026 are monitored rather than assessed, and a monitoring notice does not by itself open a tax procedure. The 60-day period to make good an identified omission is preserved.
13 AugSourceView Brazil e-Invoicing mandate
BR
Brazil
Timeline Update
B2B

CGSN moves the Simples Nacional NFS-e date and folds in the CBS and IBS

Resolutions CGSN nº 190 and nº 191, of 4 August 2026, adapt the Simples Nacional to the consumption tax reform. Resolution 191 moves the date on which micro-enterprises and small businesses must issue the national-standard NFS-e through the Emissor Nacional from 1 September to 1 November 2026, giving municipalities and taxpayers more time for the operational and technical work. The package also brings the CBS and IBS into Simples Nacional collection and assessment from 1 January 2027, ties revenue recognition to the issuing of a fiscal document, and confirms that MEIs must issue documents for goods and services.
11 AugSourceView Brazil e-Invoicing mandate
BR
Brazil
Technical Update

Rejection of documents missing CBS and IBS fields suspended

Joint Technical Act RFB/CGIBS nº 1, of 31 July 2026, approved and ratified the technical documentation for the NF-e, NFC-e, CT-e, CT-e OS, GTV-e, BP-e, NF3e and NFCom, taking Nota Técnica 2025.002 to version 1.51. Through those note versions the validation rules that were to reject documents without the new CBS and IBS fields from 3 August 2026 were deferred. The RFB and the CGIBS stress that the duty to complete the fields is unchanged, noting 88% of documents already carried the information on 4 August.
6 AugSourceView Brazil e-Invoicing mandate

July 2026

BR
Brazil
New Mandate

Joint Act 4/2026 sets when each document falls under the new regulations

Joint Act RFB/CGIBS nº 4, of 30 July 2026, issued under article 112 of Decree 12.955/2026 and CGIBS Resolution 6/2026, phases the duty by document and by category. NF-e, NFC-e, CT-e, CT-e OS, MDF-e, GTV-e, DC-e, NF3e, NFS-e Via and ordinary BP-e start on 3 August 2026. NFCom, the DIR and most ISS-listed services on the NFS-e follow on 1 October, as do the DeRE contributor-table events. The remaining NFS-e categories, including digital platforms, leases and condominium charges, plus air and metropolitan BP-e, NFGas, NFAg and NF-e ABI, start on 1 December, and DeRE monthly events on 15 November. Simples Nacional taxpayers, the Duimp, import NF-e and monophase fuel NF-e start on 1 January 2027.
31 JulSourceView Brazil e-Invoicing mandate
BR
Brazil
Timeline Update

Individuals and individual rural producers deferred to 2027

Decree 13.075/2026 adds paragraph 3 to article 115 of the CBS Regulation, so the duty to register a CNPJ and to issue electronic fiscal documents applies from 1 January 2027 to individuals acting as taxpayers or tax substitutes and to individual rural producers under article 239. The deferral does not touch the CBS and IBS field schedule for other issuers.
21 JulSourceView Brazil e-Invoicing mandate

April 2026

BR
Brazil
Technical Update

CBS and IBS regulations published

Decree 12.955, of 29 April 2026, regulates the CBS and CGIBS Resolution 6/2026 mirrors it for the IBS. Articles 112 to 124 of the CBS Regulation carry the document rules: the fifteen recognised electronic fiscal documents, who must issue them, the advanced or qualified electronic signature, the authorisation of use without which a document cannot be used, and the grounds on which a document is non-idóneo.
30 AprSourceView Brazil e-Invoicing mandate
BR
Brazil
New Mandate

Resolution CGSN nº 189/2026 makes the national-standard NFS-e mandatory for Simples Nacional ME and EPP

Resolution CGSN nº 189, of 23 April 2026 and published on 28 April, requires micro-enterprises and small businesses opting for Simples Nacional to issue the national-standard NFS-e through the Emissor Nacional, by web portal or API, and set the start at 1 September 2026. The duty does not reach operations subject only to ICMS. MEI service providers have used the national standard since 1 September 2023 under Resolution CGSN nº 169/2022. Resolution CGSN nº 191/2026 later moved the start to 1 November 2026.
28 AprSourceView Brazil e-Invoicing mandate

January 2026

BR
Brazil
Penalty Update

Complementary Law 227/2026 creates the IBS and CBS penalty regime

Complementary Law 227/2026 sets up the CGIBS as administrator of the IBS and inserts articles 341-A to 341-H into Complementary Law 214/2025. It creates the Unidade Padrão Fiscal of R$200 and a fine catalogue that reaches 100% of the reference tax for supplies made without a fiscal document, 66% for a non-idóneo document, and 20 to 30 UPF for missing or late electronic files, with a 50% uplift for repeat offences.
13 JanSourceView Brazil e-Invoicing mandate

News from other countries

  • United Arab Emirates14
  • France11
  • Côte d'Ivoire10
  • Germany9
  • Slovakia9
  • China8
  • Denmark8
  • Spain8
  • Malaysia8
  • Poland7
  • Romania7
  • Argentina6
  • Chile6
  • Greece6
  • Sri Lanka6
  • Malawi6
  • Oman6
  • Vietnam6
  • Belgium5
  • Burundi5
  • Republic of the Congo5
  • Croatia5
  • Indonesia5
  • North Macedonia5
  • Mauritius5
  • Costa Rica4
  • Dominican Republic4
  • United Kingdom4
  • Ireland4
  • Italy4
  • Kazakhstan4
  • Luxembourg4
  • Moldova4
  • Niger4
  • Portugal4
  • Russia4
  • Tajikistan4
  • Turkey4
  • Bolivia3
  • Estonia3
  • Fiji3
  • Hungary3
  • India3
  • Iran3
  • Laos3
  • Liberia3
  • Netherlands3
  • New Zealand3
  • Philippines3
  • Puerto Rico3
  • Serbia3
  • Singapore3
  • Sierra Leone3
  • Vanuatu3
New Sponsors
Daribatech
View profile
Become a sponsor
e-Invoice.app, The e-Invoice VoiceNewsletter

Global e-invoicing mandates explained for finance and tax teams. What's changing and what to do before the deadline.

    All CountriesCompareTimelineTermsPrivacyContact Us

    © 2026 e-Invoice.app