New Timeline for Tax Documents Under the Tax Reform

Schedule Published for Mandatory Issuance of Tax Documents Related to the IBS and CBS

The NF-e and NFC-e remain mandatory for taxable events occurring on or after August 3, 2026, with the exception of the NFS-e. In certain cases, the tax document will not be rejected if the new taxes are not specifically itemized. This had been a concern for many taxpayers due to the risk of disruption to their operations.

The new taxable events, however, have been rescheduled for October 1 or December 1, depending on the case.

Also noteworthy are financial services (DeRE, with different filing deadlines) and new developments such as telecommunications (NFCom), air transportation (BP-e), and digital platforms, which do not yet have their own specific reporting requirements.

Within 30 days, the Compliance Program will be published to support the implementation of the new documents during this transition period in 2026.

Follow the key milestones by clicking here.

Loria Advogados is closely monitoring all developments related to the tax reform to support your company at every stage of this transition.