Split payment: second batch of PSPs can register starting November 13 and 16, 2026 — what this changes for tax and IT

Split payment enters new testing phase in November

The Federal Revenue Service and the IBS Management Committee (CGIBS) will open, in the coming weeks, a second window for the participation of Payment Service Providers (PSPs) in the Public Platform for split payment. For those following the timeline of the Consumption Tax Reform, this is a relevant technical milestone: the ecosystem of acquirers, banks, and processors that will operate the automatic withholding of IBS and CBS is about to grow.

What has been underway since October

(cite index="39-4">The Tax Reform advances with a crucial new step: the Federal Revenue Service begins on October 15, 2026, the first phase of integration testing for the split payment mechanism. This first group was reserved for PSPs that registered through their representative associations, with formal nomination submitted to the National Confederation of Financial Institutions. (cite index="38-4,38-5">This stage is technical in nature and is carried out in a controlled environment, with no impact on real operations or on consumers. (cite index="38-7">Providers participating in this phase are also not subject to penalties.

The new dates: November 13 and 16

From now on, the calendar points to two concrete milestones: (cite index="41-5,41-6">registration must be done through a form sent directly to the Federal Revenue Service and the CGIBS, with documents and filling instructions expected to be made available starting November 13. (cite index="38-1,38-2">The remaining payment service providers will be able to register starting November 16, 2026, using their own form sent directly to the Federal Revenue Service and the IBS Management Committee. Unlike the first phase, (cite index="42-5">this new window does not require intermediation by representative associations.

In practice, this means that banks, acquirers, sub-acquirers, payment institutions, and fintechs that did not participate in the October round will have a formal entry point to start testing integration with the public platform before the operational phase in 2027.

Why this matters to those in charge of tax and IT

For tax and technology teams, the point of attention is not the taxpayer company directly — split payment, at this stage, remains an integration test between PSPs and the Federal Revenue Service/CGIBS. But there are practical implications worth mapping out now:

• Identify which PSPs your company uses for receivables (card machines, Pix gateways, registered billing slips) and track whether they will join the November phase.
• Review the technical documentation already published: the (cite index="44-2">announcement from the Brazilian Federal Revenue Service (RFB) about the start of the testing stage of the Split Payment Public Platform was published on September 30, 2026, and the integration specification follows the Manual and Swagger of the Public Platform, released under Joint Act RFB/CGIBS No. 2/2026.
• Don't expect cash flow changes now: (cite index="45-6">during this stage, no transaction will be processed by split payment on a definitive basis. The goal is to validate flows such as the Preliminary Payment Report and the Settlement Report, covering billing slips, Dynamic Pix, Automatic Pix, Static Pix, TED, and TEF.
• Use the time until 2027 to test integrations between ERP, payment methods, and tax modules, since full split payment operation still depends on supplementary regulation and should occur gradually.

The broader picture of the Reform

This November development adds to other fronts already underway: the IBS regulation (CGIBS Resolution No. 6/2026) had, as of early November, a single published amendment — CGIBS Resolution No. 13/2026, which adjusted the effective-date deadlines for individual taxpayers and rural producers. These are signs that the reform's legal and technological infrastructure continues to be adjusted as the testing period progresses, requiring ongoing attention from those planning budgets, cash flow, and system integrations for 2027.

This content is for informational purposes only and does not replace guidance from your accounting or tax advisory firm, which should assess the specific impact of these deadlines on your company's operations.

Want to understand how to prepare your company's ERP for split payment and the other obligations of the Tax Reform? Talk to Edoo.