Required formatNF-e XML — tax-reform layout (NT 2025.002) with IBS, CBS and IS groups
TimelineLive since 2006 · reform layout 2026–27
Who is in scope
Normal-regime taxpayers first (Lucro Real and Lucro Presumido, CRT=3); Simples Nacional and MEI from 2027. Applies across NF-e, NFC-e and municipal NFS-e, each with its own layout track.
Key dates
1 Jan 2026Legal obligation begins for normal-regime taxpayers (Lucro Real / Lucro Presumido) to state IBS and CBS separately on electronic fiscal documents. 2026 rates are for testing and carry no financial impact.
3 Aug 2026Enforcement: under Technical Note 2025.002 v1.40 (ENCAT, 20 May 2026), NF-e and NFC-e issued in production WITHOUT correct IBS/CBS groups are REJECTED.
1 Sep 2026Return documents must reference the original document.
3 Nov 2026Single-phase fuel taxation rules enter production.
2027Simples Nacional and MEI taxpayers brought into the new layout.
What practitioners get burned by
3 August 2026 is a rejection date, not a soft deadline — an NF-e without the IBS/CBS group is refused. Two weeks out at the time of writing. There were reports in 2026 of the government weighing a deferral of the highlighting rule, so confirm against ENCAT before committing a plan. Municipal NFS-e layouts move on their own timetables (São Paulo City v3.2 / XSD v2.0), so a national plan is not sufficient.
Sources
0 of 4 are primary sources.
Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
