Version 1.51 of Technical Note 2025.002-RTC introduced important adjustments to the validation rules for NF-e (Electronic Invoice) and NFC-e (Consumer Electronic Invoice) related to the Goods and Services Tax (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax (IS).
The main change is the postponement, for an as yet undefined period, of the rule that would reject tax documents issued without the IBSCBS group. This validation was originally scheduled to enter into production on August 3, 2026, but its implementation has now been deferred to a future date.
As a result, NF-es and NFC-es issued in the production environment will not, at this time, be rejected solely due to the absence of the IBSCBS group. The same postponement has also been applied to other electronic tax documents, such as BP-e, NF3-e, CT-e, and NFCom, through updates to their respective Technical Notes.
In addition to the revised implementation timeline, the update establishes specific treatment for return documents and supplementary invoices, aiming to reduce rejections in situations where the original tax document does not contain information related to the new taxes.
It is important to emphasize that this postponement is exclusively technical in nature. The legal obligation to correctly report IBS and CBS information remains in force under the applicable legislation. Therefore, the absence of rejection by the authorization environment should not be interpreted as a waiver of the requirement to complete these fields. Taxpayers should continue adapting their systems and submitting IBS and CBS information whenever applicable and available.
