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Brazil is reviewing the deadline for allocating IBS and CBS in the accounts

Brazil is reviewing the deadline for allocating IBS and CBS in the accounts

Economy

1,070 28.07

Brazilian companies have been preparing the systems for August 3, the date from which new IBS and CBS taxes must be separately allocated in electronic fiscal documents. The Tax Service and the IBS Management Committee announced on July 27 that the deadline was being reviewed, and a joint statement with new dates would be released before the end of the month.

Receipt Federal and the IBS Management Committee (CGIBS) confirmed on July 27 that they are studying a new deadline for the mandatory allocation of IBS and CBS fields in electronic fiscal documents. The current date is August 3, 2026.

The joint act, which the agencies promised to publish by the end of July, will determine from what point each type of electronic document switches to a new format. In the same document, there will be a schedule for the publication of technical layouts for those types of DF-e that are not ready yet. Departments have fixed the rule: If possible, layouts will be laid out at least 60 days before the start of mandatory application.

The third point of the communique is an instruction to publish within 30 days a compliance incentive program for 2026, focused on the transition period of CBS and IBS implementation.

The reason for the revision lies in technology. Experts warned about the risk of operational congestion: if the fields of new taxes are filled in incorrectly, the document does not pass validation, and with it shipment stands. 2026 is a test year: IBS and CBS are shown in the invoice with a symbolic rate, 0.9% for CBS and 0.1% for IBS, the actual charge begins on January 1, 2027 according to Additional Law No. 214/2025.

The technical contour is being completed. In May, Receipt Federal and CGIBS, by joint Act No. 2, published the Swagger integration guide and documentation for the split payment public platform, a mechanism in which tax is separated from the payment amount at the time of calculation.

What a business should do. Companies that have been preparing ERP by August 3 should wait for the publication of the joint act and not put the workflow into combat mode until new dates appear. The 60-day rule provides a guideline for planning improvements for those types of documents whose layouts have not yet been released. Importers and trading companies should budget the second half of the year for integration with the split payment platform: real rates will start on January 1, 2027.