- NF-e and NFC-e documents are still not automatically rejected solely for omitting the IBS/CBS group. Validation rule UB12-10 remains scheduled for future production. Technical Note 2025.002 version 1.52, published on 1 October, consolidates the layout and validation rules for the consumption tax reform covering the new IBS and CBS taxes.
- The postponement is purely technical in nature. When IBS and CBS data is submitted, structural errors or inconsistencies covered by rules already in production can still trigger rejection. Issuers should check CST and cClassTrib codes, item-level IBS/CBS groups, bases, rates, values and invoice totals against the current tables before issuing.
- Further changes are queued: Technical Note 2026.004 for CT-e, NFCom, BP-e, NF3e, NFAg and NFGas entered homologation on 13 October, with production from 16 November 2026. The legal obligation to report IBS and CBS remains, so ERP and tax teams should test representative transactions and resolve rejections at their source.
Source: Contábeis
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