Tax Reform: Learn about the new ancillary obligations that will come into effect in 2026.

Logic Accounting February 4, 2026

Tax reform has moved beyond theory and will begin to directly impact the daily operations of companies starting in 2026. This year marks the beginning of a decisive phase of... testing, adjustments and transition, with the creation of new ancillary obligations linked to CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services).

Although 2026 is not yet a year when these taxes will actually be collected, ancillary obligations are now required. Ignoring this movement can lead to operational, fiscal, and technological risks.

In this article, Logíc Assessoria Empresarial explains, in a practical way, What changes in 2026 and how your company should prepare?.

2026: The official start of the new obligations of the Tax Reform.

Since January 1, 2026, Taxpayers will face new requirements related to issuing tax documents and providing information to the tax authorities.

These obligations aim to prepare companies, systems, and the government itself for the definitive implementation of CBS and IBS in the following years.

In summary, 2026 is the year in which:

  • The systems will be tested.
  • Internal processes will be adjusted.
  • The inconsistencies will need to be corrected.
  • The adaptation process begins in a mandatory way.

New ancillary obligations starting in 2026

Starting in 2026, taxpayers will be required to:

📄 Issuance of electronic tax documents highlighting CBS and IBS

The tax documents should be included. CBS and IBS highlighted by operation., according to rules and layouts defined in specific Technical Notes for each document.

📑 Presentation of Specific Regime Declarations (DRe)

When available, they should be delivered. Declarations of Specific Regimes, following rules and layouts defined in a specific Technical Document.

These statements will apply, for example, to:

  • financial institutions
  • health plans
  • consortia
  • insurance
  • pension

🌐 Digital platform information

Tax returns and/or documents related to the following should also be submitted. operations performed on digital platforms, according to specific rules that will be detailed later.

🧾 Registration with the CNPJ (Brazilian National Registry of Legal Entities) for individuals (starting in July 2026)

Starting in July 2026, Individual taxpayers contributing to CBS and IBS must register with the CNPJ (Brazilian National Registry of Legal Entities)..

Important to highlight:
👉 this registration It does not transform a natural person into a legal entity..
It serves exclusively for to facilitate the calculation of CBS and IBS.

Tax documents that will now be highlighted under CBS and IBS.

The following documents must be issued highlighting the new taxes:

  • Electronic Invoice (NF-e)
  • Electronic Consumer Invoice (NFC-e)
  • Electronic Freight Document (CT-e)
  • Electronic Freight Document – Other Services (CT-e OS)
  • Electronic Service Invoice (NFS-e)
  • Electronic Service Invoice for Roadway Operation (NFS-e Via)
  • Electronic Communication Services Invoice (NFCom)
  • Electronic Electricity Bill (NF3e)
  • Electronic Passenger Ticket (BP-e)
  • Electronic Passenger Ticket for Metropolitan Transportation (BP-e TM)

This requires Adaptation of systems, ERPs and internal processes.

Layouts have already been defined, but no effective date has been set.

Some documents already have defined layouts, but are still awaiting a date of validity:

  • Invoice for the Sale of Real Estate (NF-ABI)
  • Water and Sanitation Invoice (NFAG)
  • Airline Ticket (BP-e Airline)

The start dates will be determined by Technical document or joint act of the IBS Management Committee and the Federal Revenue Service..

Layouts still under construction.

Some documents and statements are still under development, such as:

  • NF-e Gas
  • DRe for specific regimes
  • Other taxable events that will require electronic tax documentation highlighting CBS and IBS.

These layouts will have deadlines and rules defined later, through Technical Notes.

Exemption from withholding in 2026: attention to detail

In 2026, because it is a year of testing, the taxpayers who to correctly issue tax documents and fulfill ancillary obligations. They will stay exempt from collecting CBS and IBS.

This exemption also applies to taxpayers who do not yet have formally defined ancillary obligations.

⚠️ Important:
Exemption from collection This does not eliminate the obligation to comply with ancillary requirements..

Tax benefit compensation funds

Companies that have onerous ICMS tax benefits They may request authorization via e-CAC for future compensation rights, as provided for in LC 214/2025.

  • The electronic form will be available on SISEN.
  • Each benefit will require a specific application.

This location is strategic for companies that benefit from state tax incentives.

2026: A decisive year of testing and transition.

The year 2026 will be marked by:

  • Layout testing and validations
  • System and ERP adjustments
  • Correcting inconsistencies before actual billing.
  • Adapting to the new ancillary obligations

Tax reform truly begins now.

Those who prepare in 2026 will have a competitive advantage in the following years.
Those who ignore this risk facing fines, rework, and high costs.

How can Logíc help your company?

Logíc Assessoria Empresarial closely monitors the Tax Reform and supports companies in:

  • fiscal impact analysis
  • process and system adaptation
  • guidance on new ancillary obligations
  • planning for the transition from CBS and IBS

If your company wants to navigate the Tax Reform safely, strategically, and with predictability, talk to Logíc.

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