- Final XML schema release for updated NF-e/NFC-e layouts expected by mid-August 2025
- Changes initially apply to taxpayers under the normal regime; special regimes addressed later
- IBS/CBS fields required on all e-invoices from January 2026; not to be used in production before official go-live
- Data submitted under new regime in 2025 will have no legal effect
- Taxpayers exempt from IBS and CBS collection for transactions in 2026 if they comply with obligations
- Non-compliance may result in loss of exemption and standard tax application
- Technical Note 2025.002 v1.20 confirms phased rollout of IBS/CBS in e-invoicing
- Businesses should monitor updates, ensure compliance with transitional rules, and prepare for schema changes by early 2026
Source: fiscal-requirements.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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