Brazil · Economy
Key Facts
—Legal Obligation. Since 1 January 2026, normal-regime companies must highlight IBS and CBS on electronic invoices at symbolic test rates.
—Enforcement Date. System-level rejection of invoices missing IBS/CBS fields is scheduled to begin on 3 August 2026.
—Proposed Delay. Authorities are discussing postponing the technical enforcement layer, not cancelling the underlying legal requirement.













