On July 31, 2026 the Joint Act RFB/CGIBS No. 4/2026 was published, that establishes the start dates for the mandatory issuance of the electronic tax documents referred to in Article 112 of the Regulations of the Goods and Services Tax (RIBS) and the Contribution on Goods and Services (RCBS).
The mandatory requirement applies to taxable events occurring from the dates indicated in this schedule. The Act is based on Article 112 of Decree No. 12,955/2026, and Article 112 of CGIBS Resolution No. 6/2026, and enters into force on the date of its publication.
Here’s the summary table by effective date:
|
Effective Date |
Documents and Obligations |
|
August 3, 2026 |
NF-e (Model 55); NFC-e (Model 65); CT-e (Model 57); CT-e OS (Model 67); BP-e (Model 63) for other passenger transportation services; MDF-e (Model 58); GTV-e (Model 64); NF3e (Model 66); DC-e (Model 99); NFS-e Via |
|
October 1, 2026 |
NFS-e for other services subject to ISS (item d); NFCom (Model 62); DIR; DeRE – Taxpayer Master Data Events |
|
November 15, 2026 |
DeRE – Monthly Periodic Events (D-1101, D-1106, D-1121, D-2101, D-1198 and D-1199) |
|
December 1, 2026 |
NFS-e in the remaining situations (items a, b, c, e, f, g and h); BP-e for semi-urban, metropolitan and air transportation; NFGas (Model 76); NFAg (Model 75); NF-e ABI (Model 77); NF-e for IBS/CBS taxable persons that are not ICMS taxpayers |
|
January 1, 2027 |
Duimp; DeRE – all other events; taxpayers under the Simples Nacional regime (all documents); NF-e for supplies subject to monophase taxation |
Key Implementation Considerations
a) The first implementation wave, on August 3, 2026, focuses on goods and transportation documents that are already established in the current environment (NF-e, NFC-e, CT-e, CT-e OS, MDF-e, GTV-e, NF3e and DC-e), requiring the IBS, CBS and IS tax groups to be available in production by that date.
b) NFS-e follows a phased timeline: October 1, 2026 for the general rule applicable to ISS-taxable services, and December 1, 2026 for digital platforms, items 1.03, 1.05, 1.09 and 16.01, intangible goods, condominium revenues and leasing activities.
c) DeRE has three distinct milestones: taxpayer master data events in October 2026, monthly periodic events starting on November 15, 2026 with the October 2026 assessment period, and all other events in January 2027.
d) Taxpayers under the Simples Nacional regime will have a unified start date of January 1, 2027, regardless of the document type.
e) IBS and CBS taxable persons that are not ICMS taxpayers will only become subject to NF-e issuance as of December 1, 2026, which is a relevant deadline for service providers that currently do not operate with NF-e Model 55.
