The Brazilian Tax Reform, which enters its testing phase in 2025 and will be mandatory in 2026, will bring profound changes to the way companies issue and book electronic tax documents. With the creation of the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS), it will be necessary to completely overhaul invoice issuing systems (NFe and NFSe), internal company processes and understanding of the new tax structure.
Structural transformations in the tax document
The implementation of CBS and IBS will require the use of new NFe and NFSe layouts, with specific and mandatory fields for the correct calculation and validation of information. Technical Note 2025.002 has already started this transition process, serving as the basis for testing and development in ERP systems.
The main practical changes include:
1- Inclusion of new mandatory fields in NFe and NFSe;
2- Clear separation between CBS and IBS data;
3- Adjustments to the calculation, bookkeeping and tax validation logic.
Impact Beyond ERP: A Complete Operational Change
The change is not just about technically adapting tax systems. It will require a review of internal routines, updating of product registers, tax parameterizations and the training of teams in the sales, purchasing and invoicing departments will be fundamental. Understanding the new model is essential to ensure safe tax operations and avoid financial losses.
Official Implementation Schedule
Stage / Date
Approval environment: From 01/07/2025
Production environment (optional phase): October/2025
Mandatory for all taxpayers: 01/01/2026
With well-defined deadlines and a short window for testing, this is the ideal time for companies to get organized and start adapting to the new tax system.
Practical example: Calculating CBS and IBS in 2026
Below is an illustrative example of issuing a sales invoice within the state of São Paulo in January 2026, considering the application of CBS (0.90%) and IBS (0.10%):
Sales value (with PIS, COFINS and ICMS included in the price): R$ 1,343.82
ICMS (18%): R$ 241.89
IPI (15%): R$ 201.57
PIS/COFINS calculation basis (Product value – ICMS): R$ 1,101.93 PIS and COFINS value R$ 101.93
Calculation basis for CBS and IBS (Product value – PIS – COFINS – ICMS): R$ 1,000.00
CBS (0.90%): R$ 9.00
IBS (0.10%): R$ 1.00
Total invoice value (Product value + IPI): R$ 1,545.39
Important: According to Technical Note 2025.002, CBS and IBS values should not be added to the total value of the invoice.
Who is obliged?
As of 2026, the highlighting of CBS and IBS will be mandatory for all companies classified under Real Profit and Presumed Profit, requiring full attention and compliance with the new formats.
Conclusion
The Tax Reform brings with it a new era in the country’s tax management. Companies that prepare in advance by updating their systems, training and reviewing their processes will be better placed to face this transition safely and efficiently.
If your company hasn’t started this process yet, now is the time. Drummond can help you in this journey.
Written by Romario Sousa, Fiscal Supervisor at Drummond Advisors