NT 2026.006: The New Link Between NF-e/NFC-e and Payment — What Changes with the Split Payment YC Group

A quiet but strategic technical piece of split payment

While the public discussion about split payment revolves around when it will take effect, the DF-e Portal of the Virtual Treasury Department of Rio Grande do Sul (SVRS) has already published the technical specification that will enable the mechanism to function. This is Technical Note 2026.006 – RTC Payment Linkage, version 1.00, published in August 2026, which defines how NF-e and NFC-e will connect to financial transactions within the split payment ecosystem.

What NT 2026.006 creates in practice

Technical Note 2026.006 (version 1.00), issued by SVRS under the Consumption Tax Reform (RTC), establishes the specifications for linking Electronic Fiscal Documents (NF-e/NFC-e) to financial transactions. From a schema standpoint, NT 2026.006 v.1.00 created the YC group – Linkage with the Payment Transaction and event 110300 – Payment Linkage.

It's worth reinforcing a point that tends to raise doubts among development teams: filling in the new Group YC does not eliminate the obligation to fill in groups YA (Payment Information) and YB. In other words, the new structure is additive, not a replacement for the payment fields already existing in the layout.

How the linkage between the invoice and the payment works

The NT provides for two ways to link the fiscal document to the financial transaction. According to the technical details already released, the linkage between the payment and the invoice can occur in two main ways: at the start of the financial transaction, when the transmitter sends the DF-e key to the payment institution, or by the issuer, generated by the invoice issuer to tie payments to an already authorized fiscal document.

A relevant operational detail for those designing the workflow in the ERP: the linked financial transaction may be in a status still pending payment or settlement — for example, when a bill (boleto) is issued or a Pix QR Code is generated — which does not prevent the linkage. This means the linkage records a payment expectation, not necessarily the actual settlement.

Regarding errors and reversals, pay attention to a detail that sets this document apart from other DF-e types: unlike the CT-e, cancellation of this linkage does not have its own event: it is done through the generic Cancellation Event 110001, already specified in NT 2025.002 – RTC.

Timeline: production expected for October, but with signs of delay

The calendar initially announced in technical forums points to production of NT 2026.006 on October 5, 2026. However, a recent alert from testing/certification partners already signals a risk of delay: the updates planned for October 2026, related to NT 2026.006 v1.00, regarding the DF-e payment transaction linkage information for Split Payment, will likely be made available at a point later than the production deadline set out in the NT.

It's important to understand why this technical groundwork is happening even though mandatory compliance is still far off. The Brazilian Federal Revenue Service confirmed, on August 30, 2026, that mandatory split payment for business-to-business transactions is being pushed from January 2027 to 2028, and the reason for the postponement is the need for financial institutions to adapt: more than 200 payment institutions need to convert their systems before the mechanism can be required, with integration occurring gradually throughout 2027. Even so, the rollout of split payment is still planned for 2027, and the new fields in the Technical Note serve a preparatory purpose for adaptation, development, and testing of fiscal issuance systems and tax administrations.

To reinforce the optional nature at this stage: there is no requirement to fill in or use the split payment fields in 2026 in companies' production environment — the new fields and events are optional and were created to allow for planning, development, and prior testing.

What tax, accounting, and IT teams should do now

Even with mandatory compliance still far off, it makes sense not to leave this NT for later. We recommend:

• Mapping in the ERP where the YC group (event 110300) and cancellation via event 110001 will fit into the issuance and financial reconciliation workflow;
• Testing in the certification/homologation environment as soon as SVRS releases it, without waiting for the official production date, since the timeline has a history of slipping;
• Checking with payment providers (acquirers, banks, boleto/Pix platforms) how they intend to send or receive the DF-e key in transactions;
• Monitoring the joint acts from CGIBS and the Federal Revenue Service, since the definitive mandatory requirement will be set by its own regulation, currently projected for an optional phase in 2027 and mandatory in 2028 for B2B.

This content is for informational purposes only and does not replace guidance from your accounting team. Technical deadlines for Technical Notes change frequently — always confirm the current version on the National NF-e Portal before making any system decisions.

If your company wants to be technically ready for split payment without relying on last-minute rushes, talk to Edoo.