August 3, 2026: SEFAZ starts automatically rejecting NF-e and NFC-e without IBS and CBS — what your tax and IT team should review now

Only a Few Days Left Before the Tax Reform Flexibility on Electronic Invoices Ends

If your company is under the Normal Regime (Presumed Profit or Real Profit), the Tax Reform timeline is no longer a planning matter — it's now a deadline. Starting on August 3, 2026, SEFAZ will require the new IBS and CBS fields on NF-e and NFC-e invoices — and invoices outside the new format may be automatically rejected.

What changes in the invoice XML

Technical Note 2025.002 introduces a block of fields for the new taxes, with emphasis on:

• Group UB — IBS/CBS/IS: state and municipal IBS rates and federal CBS rate.
• Group W03: total IBS/CBS/IS amounts for the invoice.
• cClassTrib: new tax classification code per item.
• Item referencing for returns and adjustments.

Dates that matter

Mandatory testing (homologation) on 07/01/2026, production on 08/03/2026, and mandatory referencing for returns starting 09/01/2026. Companies under the Normal Regime (CRT=3) must fill in the fields already in 2026; Simples and MEI join in 2027, but must be able to receive invoices with the new groups.

What your team should review now

• Confirm with your ERP whether the new NF-e schemas have already been implemented and tested in the homologation environment.
• Review the product registry for correct classification (cClassTrib).
• Validate the return and referencing workflow before September.
• Make sure the system receives and stores incoming invoices with the new groups.

This content is for informational purposes only and does not replace guidance from your accounting department.