乐播传媒

The consumption tax reform began in 2026 and will be gradually implemented until 2033. As part of this transition, mandatory changes to the layout of electronic fiscal documents (DF-e) will take place as early as 2026, directly impacting companies’ operations.

Therefore, it is essential that companies understand the legislation governing the new taxes and implement the changes outlined in the Technical Notes*, which, in summary:

• Modify the NF-e layout by adding groups and fields related to the taxation of the Goods and Services Tax (IBS), the Goods and Services Contribution (CBS), and the Selective Tax (IS);
• Create validation rules and events to be recorded, in accordance with Constitutional Amendment No. 132/23 and Complementary Law No. 214/25.
  
  * To access the complete list of Technical Notes and future updates, visit: .

Main points:

1. The new layout will be mandatory for all electronic fiscal documents as of 01/01/2026.
2. Companies that do not implement the Technical Notes and do not adapt their processes may be prevented from issuing and receiving invoices.
3. The absence or incorrect completion of the new fields in DF-e may result in impediments or operational impacts such as, for example, the need to issue supplementary DF-e for regularization purposes.

We recommend adjusting systems and internal processes to ensure continuity of operations and compliance with legal obligations.

Important: the new rates (0.9% CBS and 0.1% IBS), although included in the DF-e, will be used for testing purposes only and will not have any financial impact on operations.

Attention!
In 2026, DF-e issued for operations carried out by taxpayers under the Simples Nacional regime (CRT = 1 – Simples Nacional; CRT = 2 – Simples Nacional – Excess of Sublimit; CRT = 4 – MEI) will not be affected. These operations will only be impacted starting in 2027.

Watch the recording of the Webinar on the Tax Reform that we held in January 2026:

We are available to guide you through this compliance process. To do so, we kindly ask you to participate in a brief survey that will help us understand your company’s current stage of compliance.

For more information on the Consumption Tax Reform, we suggest consulting: