A new technical link between the invoice and the money
On August 24, 2026, a Monday, the Federal Official Gazette (Diário Oficial da União) published, in a special edition, Joint Technical Act RFB/Sufis/CGIBS/Executive Board No. 2, dated August 21. Joint Technical Act RFB/Sufis/CGIBS/Executive Board No. 2/2026 was published in the special edition of the Federal Official Gazette (DOU) this Monday (24) and approves new versions of the technical documentation applicable to the Electronic Invoice (NF-e), the Electronic Consumer Invoice (NFC-e), the Electronic Passenger Ticket (BP-e), and specific documents for the water and sanitation, piped gas, and real estate disposal sectors. It is an essentially operational act: the measure has an operational nature and does not create new tax obligations, change the rules for the incidence of IBS and CBS, or modify the implementation schedules already set by the regulations. But the technical content it approves deserves the attention of those who handle tax, accounting, and IT matters, because it directly touches the mechanism that will support split payment.
The core of the update: NT 2026.006
The highlight of the package is Technical Note 2026.006, version 1.00, which creates fields and a specific event to link tax documents to payment transactions in the context of split payment. In practice, it details how the issuer of the NF-e or NFC-e will inform the system which financial transaction (Pix, TED, boleto, credit card) is associated with that invoice, a necessary condition for the IBS and CBS amounts to be automatically segregated at the time of settlement in the future.
This linkage is not an isolated novelty: it reinforces the model already announced for other documents, such as NFCom. The underlying logic is always the same: the linkage between the electronic tax document (DFe) and the financial transaction subject to split payment is strictly necessary for the correct assessment of the supplier's debits and the granting of credits to the purchaser.
How the linkage works in practice
The technical note basically provides two ways for the taxpayer to indicate this link. The first: transmitting the tax document's key to the payment service provider at the start of the financial transaction. The second: providing the financial transaction data in fields or an event of the DF-e itself, after it has been issued.
Everyday situations have already been mapped out in the technical note's application examples. A common case is a dynamic Pix without the invoice key: a dynamic Pix QR Code is generated containing IBS/CBS, but without the DF-e key. The issuer links this charge by issuing the Linkage Event. Another anticipated scenario is a typing error in a TED or Pix transfer: if the buyer mistypes the key when making the transfer, the supplier can correct the link by generating the event associated with the invoice. There is also the case of cancellation, when the annulment of the link is carried out via the generic cancellation event (110001).
When this actually takes effect
Before any alarm: this requirement does not yet apply in 2026. The rollout of Split Payment is scheduled to begin in 2027, and the release of the environments follows its own testing calendar. The point to note is clear: in 2026 there will be NO requirement to mandatorily fill in these fields in the production environment, and the early release is meant to allow companies and ERP systems to make adjustments and run operational tests.
The other technical documents approved under the same act
Joint Technical Act No. 2/2026 approved or ratified a broader package of documentation. Among the items relevant to those operating NF-e and NFC-e:
- NT 2026.002, version 1.10a, which regulates the use of the Simplified Danfe (Auxiliary Document of the Electronic Invoice) Type 2 and offline contingency for NF-e in retail operations;
- Technical Report 2023.002, version 2.00, which updates the CFOP (Fiscal Code of Operations and Services) table by adding the indExcIBSCBS column, which defines the 84 codes authorized for issuing NF-e by taxpayers exclusively subject to IBS and CBS without a state registration;
- Technical Report 2025.004, version 1.20, which updates the biofuel blend ratio table used in NF-e validation;
- Technical Report 2026.001, version 1.01, which standardizes the payment method codes used in linking transactions in DFe documents. It is worth reinforcing that using a code outside the provided list results in the document being rejected due to an invalid payment method.
NF-e ABI: documentation also advances for the real estate sector
The same technical act also moved forward the documentation for the NF-e ABI, the tax document created for real estate disposal transactions. The Taxpayer Guidance Manual (MOC) – Overview, version 1.00a; Annex I – Layout and Validation Rules, also version 1.00a; and the NF-e ABI Code Table were published, with the manuals made available on the National NF-e Portal on August 25. The NF-e ABI is the electronic tax document created specifically to record real estate disposal transactions within the framework of the Consumption Tax Reform, established as model 77 within the set of new documents subject to IBS and CBS.
What to do now
For tax, accounting, and IT teams, the practical recommendation is to monitor the evolution of these technical notes together with the ERP provider, map out right now which payment methods the company uses and how they can be linked to the DF-e, and test linkage scenarios (key sent to the PSP, subsequent linkage event, error correction) in the homologation environments as soon as they become available. Since filling in the fields is still not mandatory in production during 2026, this is a time for preparation, not urgency — but those who only start looking into this in 2027 risk falling behind in the testing schedule.
This content is for informational purposes only and does not replace guidance from your company's accounting department or a tax specialist.
If your team wants to understand how the ERP can keep up with these changes smoothly, talk to Edoo.
NT 2026.006: the electronic invoice now "talks" to the payment - what Joint Technical Act No. 2/2026 changes in practice