Receipt Federal has confirmed the parameters of the first phase: split payment will cover TEF and TED, boleto transfers, as well as Pix — by key, QR code and autopayment. Card instruments (credit, debit cards, vouchers), cryptocurrencies and non-electronic means of payment will not be included in the system in 2027.
The mechanism applies exclusively to the new CBS and IBS taxes, which will gradually replace the existing ones starting in 2027. If the supplier is an MEI (an individual entrepreneur without the status of a legal entity), he does not pay CBS and IBS, does not generate a tax credit for the buyer, and split is simply not applied for such operations. Companies in the Simples Nacional split mode are subject to even the "pure" single payment mode: Receipt Federal clarified that all the CBS and IBS they paid is converted into a credit for the buyer paying the new taxes.
To activate split, the buyer or seller must specify in the payment order the amount of tax in reais and the number of the fiscal document. If the fields are not filled in, the transaction proceeds without separation.
For TEF, TED, and Pix, a "smart" split is provided using a key or a static QR code: the tax is withheld based on the data specified in the transaction, without a request to government agencies. The overpayment is refunded to the supplier within three business days. Boleto, Pix with dynamic QR code and Pix autopayments work according to the "super-smart" split model: the bank requests Receipt Federal and Comité Gestor do IBS in real time, checking whether the tax has been repaid in another way, for example, by offsetting accumulated loans.
"Split is a tool that allows the buyer not to depend on the supplier's integrity: even if the supplier turns out to be a defaulter, the buyer's loan will be guaranteed," explained Bernard Appy, former secretary of Tax Reform.
Angelo de Angelis, ex-auditor of the Receita Federal of the state of Sao Paulo and partner at ACF Consultores, added: "In some cases, split can even improve the cash flow of companies."
The system is launched in the "assisted production" mode — a limited number of companies, real money, real transactions. TEF and Pix are tested first inside the same bank, then TED, then boleto and dynamic Pix. Only after completing all the steps will the system open to all CNPJS.
Receipt Federal does not specify exactly when split will become mandatory: it will become mandatory when payment intermediaries are technically ready, and not after a fixed date. The President of the Confederação Nacional das Instituições Financeiras (Fin), Christiane Coelho, stated bluntly: "We are focused on the first release. When the second one will be, we haven't even started studying it yet."
For companies that settle accounts with Brazilian partners, the voluntary nature of the first phase gives them time to rebuild their financial processes.: Integrate CBS and IBS data into payment orders and synchronize them with fiscal documents before split becomes a mandatory requirement.
