Receita Federal starts split payment tests for IBS and CBS in 2026

Brazil’s Receita Federal is building a large technology platform to manage payments of the new consumption taxes created by the tax reform approved by Congress. The tool, developed with Serpro, is designed to process about 70 billion tax documents a year, a volume larger than the flow of Brazil’s Pix instant payment system, run by the Central Bank.

Robinson Barreirinhas, the Federal Revenue secretary, said each invoice carries detailed data on products, issuers and credits. He estimated that this makes the workload about 150 times more complex than Pix.

The platform answers years of criticism of the current tax model, marked by cumulative taxation and a fiscal war between governments. Based in Brasília, it is meant to simplify the collection of IBS, managed by states and municipalities, and CBS, a federal tax, which will replace PIS, Cofins, IPI, ICMS and ISS.

• Split payment integration with electronic payment systems for B2B deals, starting with an optional phase in 2027.
• First pilot with 66 selected companies, begun in July 2025.
• Refund of tax credits in hours or on the same day, speeding up company cash flow.

How split payment takes tax out of each sale

Split payment is the core of the platform. In electronic transactions, the tax share is held back and sent directly to the federal, state and municipal governments. The model draws on systems used in Italy and Poland and works automatically, so the tax never passes through the seller’s cash register.

Bernard Appy, the extraordinary secretary for the Tax Reform at the Ministry of Finance, said the system causes minimal disruption to daily commerce. It analyzes debits and credits in real time, so only the net amount owed is withheld.

Pilot phase reshapes the 2026 timetable

The pilot began in July 2025 with 66 selected companies. Developed by Serpro with the Receita Federal, the tool uses a flexible architecture that adapts to legal changes and can be reached through Gov.br to issue invoices.

Robson Lima, the Serpro project manager, said the interface stays simple despite the changes. It combines modules that calculate taxes automatically and flag inconsistencies.

In 2026, the rates are only for testing: 0.9% for CBS and 0.1% for IBS, both offset against PIS and Cofins. Companies that correctly report IBS and CBS on invoices pay nothing extra this year. The Receita Federal said on 30 September 2026 that integration tests with payment providers would start on 15 October 2026, in a controlled environment, with no definitive processing of transactions.

• NF-e, NFC-e and CT-e: IBS and CBS fields mandatory from 3 August 2026.
• NFS-e: IBS and CBS fields mandatory from 1 October 2026.
• Simples Nacional companies: regime starts on 1 January 2027.

CBS and IBS replace five taxes by 2033

The transition starts in 2026 with national tests and runs until 2033, when ICMS and ISS are extinguished. In 2027, PIS and Cofins give way to CBS, with an estimated rate of 8.7%, while IBS gradually absorbs ICMS and ISS through yearly cuts in the old rates.

Complementary Law 214/2025 governs the change. It creates the dual VAT and the Selective Tax on goods harmful to health and the environment, such as cigarettes and fossil fuels. Complementary Law 227/2026 later adjusted the split payment rules and the tax credit balance.

The plan keeps the tax burden as a share of GDP while redistributing revenue to reduce regional gaps. It aims to cut municipal disparities from 200 times to 15 times.

Tax credits can be recovered within hours

Full non-cumulativity under the new VATs lets companies recover amounts paid in earlier stages of production. The platform calculates these credits in hours, and the mechanism covers inputs and services.

Barreirinhas said the national integrated system processes IBS credits within a few hours. The legal deadline is three days, but the goal is immediate adjustments. Under the dual model, CBS and IBS do not offset each other, though they are calculated together, with automatic refunds shown on invoices.

Platform aims to curb fake invoices

The platform targets fake invoices issued by shell companies, known in Brazil as “noteiras”. It validates transactions in real time. With split payment, the amounts owed do not pass through business accounts, which closes gaps for non-payment in electronic transactions.

Estimates point to extra collection of R$ 400 billion to R$ 500 billion a year, which would match today’s tax evasion and benefit regular taxpayers. The system also sends preventive alerts for classification or calculation errors, replacing penalties with guidance.

Cashback gives low-income families back part of their taxes

Cashback returns 20% of federal, state and municipal taxes. It reaches families registered in the Cadastro Único, the federal register of low-income households, with per-capita income below half the minimum wage, which is R$ 1.621 in 2026. The program covers 94 million people.

On water, electricity and gas bills, a 100% deduction of CBS and a 20% deduction of IBS apply right away, lowering the amount due before payment. The complementary law also exempts the national basic food basket, with zero rates on essential foods.

Software and infrastructure firms weigh cash flow costs

The software and infrastructure sectors see split payment as a chance to show efficiency, but warn about cash flow impacts, with potential costs of up to 19% in services. ABES, the association of IT companies, is promoting debate on technological preparation.

The Technical Group 20, coordinated by Appy, brings together the Union, states and the private sector to refine the rules. Accounting firms such as Ágio stress staff training for compliance, and Lucas Ribeiro, of ROIT, expects the change to push companies toward automation.

• Investment in ERP systems to connect with the new platform.
• Review of cash flow forecasts for automatic withholdings.
• Training of teams on simplified ancillary tax obligations.

The Receita Federal set mandatory split payment for B2B deals for 2028, after announcing the change on 30 August 2026. Optional use between companies remains planned for 2027.