- ENCAT’s Technical Note 2026.001 adds new DF-e fields/events to link electronic fiscal documents with payment information.
- These changes are only technical preparation for the future split payment model under Tax Reform.
- ENCAT clarified that split payment will not go live in 2026.
- The note does not define the operational, financial, or automatic retention rules, nor how payment institutions will work.
- Companies are not required to use these split payment fields in production during 2026.
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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