Brazil: Temporary four-month waiver of penalties for tax on goods and services and VAT invoice obligations in early 2026
Brazil grants a four-month penalty waiver for IBS/CBS invoice obligations
The Federal Revenue Service (RFB) and the IBS Management Committee (CGIBS) on December 22, 2025, issued a joint resolution (ATO CONJUNTO RFB/CGIBS Nº 1) establishing a temporary waiver of penalties for taxpayers subject to the tax on goods and services / value added tax (IBS/CBS) invoicing obligations and clarifying the list of electronic fiscal documents to be accepted under the new IBS and CBS tax regime.
Key highlights of the resolution
Penalty waivers during transitional period (2026)
The resolution provides a four-month adaptation period during which penalties for missing IBS/CBS fields in invoices or failing to submit related reports will not apply. Specifically, until the first day of the fourth month after publication of the common IBS/CBS regulations, taxpayers will not be penalized for incomplete IBS/CBS data in fiscal documents. Additionally, the resolution confirms that the IBS and CBS calculations in 2026 will be informational only, without tax effects, provided that accessory obligations are met.
Mandatory electronic documents
The resolution confirms the list of electronic fiscal documents that will be recognized under the new IBS/CBS regime:
New e-invoice types:
- NFAg (model 75) – Water and sanitation
- DeRE – Declaration of specific regimes
- NF-e ABI (model 77) – Real estate transactions
- NFGas (model 76) – Gas supply
Existing e-invoices to be kept:
- NF-e (model 55), NFC-e (model 65), NFS-e, CT-e (model 57), CT-e OS (model 67), BP-e (model 63), MDF-e (model 58), GTV-e (model 64), NF3e (model 66), NFCom (model 62), DC-e, NFS-e Via
Other miscellaneous issues
Competence and governance: The resolution addresses which committees have authority over specific aspects of the electronic invoicing system and related obligations when dealing with specific issues. CGNFS-e (Comitê Gestor da Nota Fiscal de Serviço Eletrônica) is mentioned as responsible for managing the national standard for electronic service invoices (NFS-e), while the CGSN (Comitê Gestor do Simples Nacional) oversees rules for taxpayers under the Simples Nacional regime.
Other provisions in the joint resolution indicate that this new regulation does not affect requirements for other existing taxes and also indicates that specific rules will be issued for foreign trade operations.
Disclaimer: This technical note outlines a temporary suspension of certain IBS/CBS data requirements.
Broader Brazilian tax reforms may lead to further adjustments in technical guidelines as Brazil updates its electronic invoicing systems under the revised indirect tax framework.
For further information, contact a KPMG tax professional:
Paula Smith | ppsmith@kpmg.com
Atila Borba Vaccaro Pidoni Mota | atilamota@kpmg.com
Philippe Stephanny | philippestephanny@kpmg.com
Bruno Siqueira Peitl | bsiqueirapeitl@kpmg.com
Ramon Frias | ramonfrias@kpmg.com
Denis Scarassati | denisscarassati@kpmg.com