Compliance Alert – New Technical Note introduces fields for IBS, CBS, and IS tax calculation

The Electronic Invoice Portal has published Technical Note (NT) 2025.002 version 1.00, introducing groups and fields related to the taxation of the Tax on Goods and Services (IBS), Contribution on Goods and Services (CBS), and Selective Tax (IS), referring to the Tax Reform of Consumption (RTC). This replaces RT NT 2024.002 v.1.10 – IBS/CBS in the scope of Goods Electronic Invoice (NF-e)/ Electronic Consumer Invoice (NFC-e).

What are the changes?

• Modified cStat field: The cStat field, responsible for identifying the response status code when sending an event or fiscal document, has been modified to 4 positions.
• New cMunFGIBS field: A new field, Consumption Municipality Code (cMunFGIBS), has been created to inform the municipality where the event that gives rise to the IBS/CBS tax occurred. This field is only filled in when "indPres = 5 (On-site operation, outside the establishment)" and there is no recipient address (Group: E05) or delivery location (Group: G01).
• New tpNFDébito field: The Debit Note Type (tpNFDébito) field classifies debit notes:
  • 01=Transfer of credits to Cooperatives
  • 02=Cancellation of Credit for Immune/Exempt Outputs
  • 03=Debits from invoices not processed in the calculation
  • 04=Fines and interest
  • 05=Credit transfer of succession
• New tpNFCredit field: The Credit Note Type (tpNFCredit) field classifies credit notes (concepts to be defined).
• New Governmental Purchase group (gCompraGov): This group is created with the fields Governmental Purchase Type (tpCompraGov) and Percentage of Rate Reduction in Governmental Purchase (pReduto).
• New validation rules: Several new validation rules related to the new fields and the handling of IBS/CBS have been added.
• New events created: The technical note introduces a range of new events, including information on full payment, credit appropriation requests, destination of items for personal consumption, loss/theft events, and manifestations related to credit transfers and tax succession.

What are the impacts?

These changes significantly impact businesses issuing NF-e and NFC-e, requiring them to:

• Update systems: Update software to include the new fields and adhere to the new validation rules for IBS, CBS, and IS tax calculations.
• Adjust processes: Adapt invoicing processes to handle the new debit and credit note types and the new governmental purchase group.
• Implement new events: Be prepared to implement and manage the latest credit appropriation, item destination, and tax succession events.

Implementation timelines

• Approval environment (company testing environment): Until July 1, 2025;
• Production Environment: Until October 1, 2025.