Brazil — Integrated Payment Reporting deadline for Group 3 postponed to 3 November 2026

Brazil’s Federal Revenue has issued Normative Instruction No. 66/2026, postponing the deadline for Group 3 taxpayers to comply with the country’s Integrated Payment Reporting obligation from 1 July 2026 to 3 November 2026. The rule requires payment data — mainly card and PIX transactions — to be linked at invoice level to the automation system that issues the NF-e or NFC-e. [fiscal-req…ements.com]

Concretely, taxpayers must complete Group YA – Payment Information in the NF-e/NFC-e, populating:

Printed and digital payment receipts must show at least the receiving establishment’s CNPJ and business name, the authorisation code/order ID, the date, time and value of the transaction and, where applicable, the terminal identifier. Certain low-friction flows are exempt from automatic linking — invoices from the Nota Fiscal Fácil app, home delivery with cash on delivery, non-face-to-face marketplace transactions, MEI taxpayers, and static PIX or other methods without a unique authorisation code — but the taxpayer still has to issue the tax document and complete legally required fields. [fiscal-req…ements.com]

The postponement gives ERP, POS and payment-system vendors extra runway to complete integrations. The phased schedule is:

This aligns with Brazil’s broader Tax Reform (CBS/IBS) and Pix upgrades — the Central Bank’s plan to make hybrid QR-boleto payments mandatory from November 2026 and real-time tax integration with Receita Federal converge with the payment-linking rules to give the tax authority an unprecedented level of transaction-level visibility. [fonoa.com], [thefintechmag.com], [thefintechmag.com]