Federal Revenue Service opens testing phase of the Split Payment Public Platform
On September 30, 2026, the Federal Revenue Service announced that, starting on October 15, 2026, the first integration testing phase between Payment Service Providers (PSPs) and the Split Payment Public Platform will begin, the central mechanism of the Tax Reform for the automatic collection of IBS and CBS. This is a relevant milestone for tax and IT teams, even though, at this stage, the test will occur only between banks, acquirers, and the government.
What actually happens starting on 10/15
The inaugural phase is technical and controlled. According to the official announcement,
Starting on October 15, 2026, the integration testing phase between Payment Service Providers (PSPs) and the Split Payment Public Platform will begin.
As detailed by the Revenue Service itself, this is
a technical and planned stage, carried out in a controlled environment, which does not impact real operations or consumers.
In practice, this means: no real transaction will be processed by the split payment, there will be no effective withholding of taxes, and participating PSPs will not be subject to penalties resulting from the tests.
PSP enrollment schedule
The participation schedule has two distinct windows. PSPs interested in joining this first phase needed to reach out to their associative representation by the end of October 2, 2026, to formalize their nomination with the National Confederation of Financial Institutions (Fin). The remaining PSPs will be able to enroll starting on November 16, 2026, through their own form sent directly to the RFB/CGIBS, without the need for intermediation by representative associations.
The stated goal of this stage is to identify adjustment needs, validate integration flows, and ensure greater stability for the future production rollout of the model.
Why this matters even if it's not a test for your company
Split payment automatically segregates, at the time of financial settlement of a sale, the portion of IBS and CBS owed, directing it to the Tax Authority, while the supplier receives only the net amount of the transaction. The Revenue Service has already publicly confirmed that the mandatory use of the mechanism in business-to-business operations is scheduled for 2028, with an optional phase starting in 2027 — but the start of testing in October shows that the infrastructure is becoming concrete reality.
For tax and IT teams, the practical takeaway is: the technology linking the tax document to the payment transaction (addressed in NT 2026.006 of the NF-e/NFC-e, already on the homologation schedule) is no longer a distant concept and now has a real counterpart being tested on the banking side. It's worth following announcements from your acquirer, payment gateway, or partner bank regarding their participation in this first wave of testing, and internally reviewing whether your ERP is already prepared to correctly record the IBS/CBS fields that will feed this flow in the future.
What to do now
- Map which of your payment methods (PSPs, acquirers, banks) may participate in this first testing phase.
- Confirm with your tax department that the electronic documents issued already correctly include the IBS/CBS groups required since 2026.
- Follow upcoming technical notes on payment linkage, which tend to evolve alongside the results of these tests.
- Don't treat the 2028 deadline as a reason to postpone system adjustments — the technical foundation is being validated right now.
This content is informational and does not replace guidance from your accounting department, which should assess the specific impacts of split payment and the Tax Reform on your company's operations.
Want to understand how to prepare your ERP for this transition without surprises? Talk to Edoo.
IBS/CBS Split Payment: integration tests with financial institutions begin on October 15, 2026