NT 2026.005: what changes in NF-e, CT-e, and BP-e for the assisted calculation of Simples Nacional in IBS/CBS

New technical package targets Simples Nacional in the final stretch of 2026

At the close of October, the Receita Federal and the IBS Management Committee (CGIBS) published another piece of the Tax Reform puzzle specifically aimed at those under Simples Nacional. On October 29, 2026, the two bodies published Joint Technical Act RFB/CGIBS No. 10/2026, which approved a package of technical notes for electronic tax documents, and the following day, October 30, Technical Note 2026.005, version 1.00, was released, dedicated exclusively to layout adjustments for Simples Nacional.

Which tax documents are affected

NT 2026.005 is not limited to the NF-e. The changes cover NFe, NFCe, CTe, and NFCom, and the same update logic was replicated for CT-e, CT-e OS, GTV-e, and BP-e, according to the specific packages for each document published by the technical portals (CTe_Nota_Tecnica_2026_005_SN_v1.00, BPe_Nota_Tecnica_2026_005_SN_v1.00, and NFCom_Nota_Tecnica_2026_005_v1.00). In practice, any issuing system that serves Simples Nacional companies in sales, transport, or communication operations will need to review its field mapping.

What the technical note creates, technically

The core objective of NT 2026.005 is to give tax authorities enough information to calculate, in an assisted manner, the IBS and CBS owed by those under the simplified regime. The rules structure the information by item to enable the future assisted assessment of IBS and CBS (Contribution on Goods and Services), as well as the calculation of the regime's gross revenue. To that end, fields were created to identify the issuer's assessment regime type, along with new groups to record effective tax rates and amounts owed.

In addition to the identification fields and value groups, specific validation rules and a tax event automatically generated by the tax authorities for compliance control and data cross-referencing were also added. In other words: the Receita will now generate, on its own, an event linked to the tax document to cross-reference what was declared on the invoice with what will be assessed under the Simples regime — an automatic verification mechanism that reduces the margin for silent discrepancies between issuance and assessment.

This design directly aligns with what was already done in the NFS-e universe: NT 009 created the regApIBSCBSSN field, intended to indicate how IBS and CBS will be assessed for service providers that are enrolled in or pending enrollment under Simples Nacional. NT 2026.005 extends this same philosophy to the side of tax documents for goods and transport, bringing the treatment given to different families of DF-e closer together.

Why this is happening right now

The publication is not random. It comes right at the end of one of the most important windows in the Simples Nacional calendar for 2026. The option for the regular regime for the first half of 2027 could be exercised from September 1 to October 30, 2026, and those who opted in may cancel the choice, irrevocably, between November 3 and December 20. In other words: while the tax authorities close the door on the option and open the window for reconsideration, they are also delivering to the systems the technical fields that will support, in the XML, which path each company chose.

It's worth reinforcing that taxation itself has not yet begun: those enrolled in Simples Nacional (except MEI), by default, will have IBS and CBS assessed within Simples Nacional and collected via DAS, and may change this condition by opting for the regular regime, and this effective charge only takes effect starting in January 2027. NT 2026.005 is the data infrastructure that will support this assessment once it actually takes effect.

What IT and tax teams should do now

• Map the new assessment regime, per-item activity, and IBS/CBS value fields introduced by NT 2026.005, and confirm how each Simples Nacional client should be classified (single or hybrid regime) based on the decision made by 10/30.
• Review the parameterization of CT-e, CT-e OS, GTV-e, and BP-e for Simples companies that provide transport services, since the same technical package applies to these documents.
• Track the testing and production schedule that will be announced on the NF-e, CT-e, and BP-e portals, since recent notes from the same October package had their production dates postponed to November 16, 2026.
• Advise clients who opted for the regular regime about the irrevocable cancellation window, which runs from November 3 to December 20, 2026.

This content is for informational purposes only and does not replace guidance from your accounting firm, which should assess the specific classification and obligations of each company under the Tax Reform.

If your operation serves Simples Nacional companies and you want to ensure that your NF-e, CT-e, and BP-e are ready for the new fields in NT 2026.005, talk to Edoo.