Joint Normative Act (Ato Conjunto) RFB/CGIBS No. 1/2025: the Brazilian Federal Revenue Service (RFB) and the IBS Management Committee (CGIBS) set forth the ancillary (compliance) obligations required for the provision of information for the assessment of IBS and CBS in 2026

On December 23, 2025, Joint Normative Act RFB/CGIBS No. 1/2025 was published in the Federal Official Gazette, providing the list of fiscal documents to be recognized by the Goods and Services Tax (IBS) and Goods and Services Contribution (CBS) regulations, as well as establishing the timeline for their fullfilment during 2026.

Among the existing fiscal documents recognized for recording transactions subject to the Dual VAT, we highlight the following:

• Electronic Tax Invoice (Nota Fiscal Eletrônica – NF-e), model 55;
• Electronic Services Tax Invoice (Nota Fiscal de Serviços Eletrônica – NFS-e);
• Electronic Electric Energy Invoice (Nota Fiscal de Energia Elétrica Eletrônica – NF3e), model 66;
• Electronic Communications Services Invoice (Nota Fiscal Fatura de Serviços de Comunicação Eletrônica – NFCom), model 62;
• Electronic Toll Road Services Invoice (Nota Fiscal de Serviço Eletrônica de Exploração de Via – NFS-e Via).

In addition, new fiscal documents were also created, as follows:

• Electronic Water and Sanitation Invoice (Nota Fiscal de Água e Saneamento Eletrônica – NFAg), model 75;
• Declaration of Specific Regimes (Declaração de Regimes Específicos – DeRE);
• Electronic Real Estate Alienation Invoice (Nota Fiscal Eletrônica de Alienação de Bens Imóveis – NF-e ABI), model 77; and
• Electronic Gas Invoice (Nota Fiscal Eletrônica do Gás – NFGas), model 76.

Finally, the act further provides that, until the first day of the fourth month following the publication of the general provisions of the IBS and CBS regulations,¹ no penalties shall apply for failure to complete the IBS and CBS fields, and the requirement for the exemption from payment of IBS and CBS shall be deemed automatically satisfied.

The Tax practice of Tauil & Chequer Advogados in association with Mayer Brown is available to provide further clarifications on this subject.

¹ These regulations are still being drafted, as explained in a news release by the Ministry of Finance.