Fiscal Document Generation Update for Brazilian VAT Reform

Enable Tax Validation for Fiscal Documents

You can compare the taxes calculated by the tax authority calculation engine with the Cloud ERP taxes in the Manage Fiscal Document Generation page and reprocess the transaction after the cause is corrected. If the recalculated taxes don't match the taxes calculated by the tax authority calculation engine, the fiscal document status will remain in Error status.

Follow these steps:

Navigate to Setup and Maintenance.
Search for the Manage Localization System Options task.
Select the business unit.
Set the Enable Tax Validation on Fiscal Document option to Yes.

Note: You must enable the Fiscal Document Generation Update for Brazilian VAT Reform feature to use the fiscal document tax validation.

New Taxpayer ID Format and Check Digits Validation Logic

The Brazilian company taxpayer ID (CPNJ), currently numeric transitions to an alphanumeric format in July 2026. This will be applicable to new taxpayer IDs and the current numeric taxpayer ID continues to exist.

The validation of the new taxpayer ID type is enhanced in accordance with the tax authority's requirements to allow alphanumeric value and to convert the letters to numbers for calculating and validating the check digits. This validation is done on the parties' taxpayer ID setup pages. The new logic provided by the tax authority does not affect the current numeric taxpayer IDs, as it ensures compatibility for the two types.

The new logic is automatically enabled as of January 1, 2026. If you want to use or test it prior to this date, follow these steps:

Follow these steps:

Navigate to Setup and Maintenance.
Search for the Manage Standard Lookups.
Query for lookup type ORA_ERP_CONTROLLED_CONFIG.
Create a lookup code. Data to be entered:
- Lookup code: ZX_37169094
- Enabled: Yes
- Start Date: 15-SEP-2025
- Meaning: Allow CPNJ alphanumeric validation before 01-01-2026
Save and Close.

New Tax Types

The Brazilian company taxpayer ID (CPNJ), currently numeric transitions to an alphanumeric format in July 2026. This will be applicable to new taxpayer IDs and the current numeric taxpayer ID continues to exist.

Use the new Tax Types to map the Cloud ERP taxes so that they can identify the Brazilian VAT taxes for integration partners and capture them in the Fiscal Document Generation XML file.

Some special conditions that impact the tax amounts require companies to report the deferred tax amounts or the regular tax amounts that are applicable to the transaction unless the special condition applies.

This table displays the new tax types that you can associate using the Manage Taxes page:

Tax Type Code	Tax Type Name	Description
ORA_CBS	CBS tax	Goods and service contributions
ORA_IBSUF	IBSUF tax	Federation unit goods and services tax
ORA_IBSMUN	IBSMUN tax	Municipal goods and services tax
ORA_IMPSEL	IS tax	Selective tax
ORA_CBS_DIF	CBS tax	Tax type code for the deferred goods and sales contribution.
ORA_IBSUF_DIF	IBSUF tax	Tax type code for the deferred goods and sales tax at the state level.
ORA_IBSMUN_DIF	IBSMUN tax	Tax type code for the deferred goods and sales tax at the city level.
ORA_CBS_REG	CBS tax	Tax type code for the regular goods and sales contribution.
ORA_IBSUF_REG	IBSUF tax	Tax type code for the regular goods and sales tax at the state level.
ORA_IBSMUN_REG	IBSMUN tax	Tax type code for the regular goods and sales tax at the city level.

Use the additional tax types to comply with the fuel-related fiscal documents, which require reporting of the tax collected by the fuel manufacturer.

Some products allow the company to request a tax credit. This table displays the additional tax types for use:

Tax Type Code	Tax Type Name	Description
ORA_CBS_MON	CBS single-phase tax	The tax type code for the single-phase goods and sales contribution levied at the federal level.
ORA_IBS_MON	IBS single-phase tax	The tax type code for single-phase goods and sales tax levied at the state level.
ORA_CBS_CRED	CBS presumed credit tax	The tax type code for the presumed credit for goods and sales contribution levied at the federal level.
ORA_IBS_CRED	IBS presumed credit tax	The tax type code for the presumed credit for goods and sales tax levied at the state level.

Fiscal Attributes

Use the new regional information contexts at the fiscal document attributes header to provide the required information for service fiscal documents. You can also use the additional attributes added for the existing regional information contexts for goods fiscal documents.

Regional Information: Fiscal Header Attributes for Service
- Temporary Service Issuer
- Personal Usage Indicator
- National Construction Register
- Government Purchase Indicator
- Government Operation Type
Regional Information: Fiscal Header Attributes for Service Foreign Trade
- Temporary Service Issuer
- Personal Usage Indicator
- Service Provision Mode
- Parties Relationship
- Import Declaration Number
- Export Declaration Number
- Provider Mechanism
- Goods Movement Link
- Report to Government
Regional Information: Fiscal Header Attributes for Goods
- Government Operation Type
- Intermediary Indicator
- Intermediary Taxpayer ID
- Intermediary User Identification
Regional Information: Fiscal Header Attributes for Goods Exportation
- Government Operation Type

Provide additional reference information for a service fiscal document in the Reference Information tab at the Fiscal Attributes page:

Reference Fiscal Document Key Type
Reference Fiscal Document Key Type Description
Reference Document Amount Type
Reference Document Amount Type Description
Deduction Amount
Reference Document Deduction Type
Reference Fiscal Document Issuer Name

Prepayment Fiscal Documents

Create a fiscal document for prepayments using the Receivables prepayment feature. If you want to create a prepayment with multiple detailed lines, you must create multiple prepayments. The Receivables prepayment feature allows only a single line in the prepayment invoice.

For more details on configuring and using the prepayment feature, refer Overview of Prepayments in Receivables.

After creating the prepayment invoice, follow the same steps required to create a fiscal document for a standard invoice. The required fields in the Receivables transaction to request a fiscal document for a prepayment invoice are the same as those for a standard invoice.

Note: You can only apply a prepayment invoice to a regular invoice if the associated fiscal documents with these transactions have the same fiscal document determinant type.

Fiscal Document Generation XML File Updates

The new elements are implemented in the output file of the Send Fiscal Document to Tax Authority process. The new fiscal document XML file tags are at the header level.

Fiscal Header Attributes

This table displays the fiscal document header attributes:

ID	XML Tag	Description	Parent	Type
A1	FISCAL_DOC_HEADER	Fiscal Document Header		GROUP
	EMISSION_TYPE_CODE	Emission purpose of the fiscal document. It is derived from the DOC_NATURE field. Possible values are: 1 for Regular Fiscal Document 2 for Complimentary Fiscal Document 3 for Adjustment Fiscal Document 4 for Return of Material Fiscal Document 5 for Credit Note Fiscal Document 6 for Debit Note Fiscal Document	A1	CHAR
	CREDIT_MEMO_TYPE	Credit Note Fiscal Document It is derived from the DOC_NATURE field. Possible values are:	A1	CHAR
	DEBIT_MEMO_TYPE	Personal Usage Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE6	National Construction Register Code	A1	CHAR
	GLOBAL_ATTRIBUTE8	Government Purchase Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE9	Government Operation Type	A1	CHAR

Fiscal Header Attributes for Services

This table displays the fiscal document header attributes for Services:

ID	XML Tag	Description	Parent	Type
A1	FISCAL_DOC_HEADER	Fiscal Document Header		GROUP
	GLOBAL_ATTRIBUTE_CATEGORY	Regional information context for Service(JLxBRFsclHdrAtrbExtSrvcJLxBR)	A1	CHAR
	GLOBAL_ATTRIBUTE1	Temporary Service Issuer	A1	CHAR
	GLOBAL_ATTRIBUTE3	Personal Usage Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE6	National Construction Register Code	A1	CHAR
	GLOBAL_ATTRIBUTE8	Government Purchase Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE9	Government Operation Type	A1	CHAR
	PARTIES_RELATIONSHIP_CODE	Service parties relationship code	A1	CHAR

Fiscal Header Attributes for Service Foreign Trade

This table displays the fiscal document header attributes for service for foreign trade.

ID	XML Tag	Description	Parent	Type
A1	FISCAL_DOC_HEADER	Fiscal Document Header		GROUP
	GLOBAL_ATTRIBUTE_CATEGORY	Regional information context for Service(JLxBRFsclHdrAtrbExtSrvcFT)	A1	CHAR
	GLOBAL_ATTRIBUTE1	Temporary Service Issuer	A1	CHAR
	GLOBAL_ATTRIBUTE13	Service Provision Mode	A1	CHAR
	GLOBAL_ATTRIBUTE14	Parties Relationship	A1	CHAR
	GLOBAL_ATTRIBUTE15	Import Declaration Number	A1	CHAR
	GLOBAL_ATTRIBUTE16	Export Registration Number	A1	CHAR
	GLOBAL_ATTRIBUTE17	Provider Mechanism	A1	CHAR
	GLOBAL_ATTRIBUTE18	Receiver Mechanism	A1	CHAR
	GLOBAL_ATTRIBUTE19	Goods Movement Link	A1	CHAR
	GLOBAL_ATTRIBUTE20	Report to Government	A1	CHARE

Fiscal Header Attributes for Goods

This table displays the fiscal document header attributes for goods.

ID	XML Tag	Description	Parent	Type
A1	FISCAL_DOC_HEADER	Fiscal Document Header		GROUP
	GLOBAL_ATTRIBUTE_CATEGORY	Regional information context for Service(JLxBRFsclHdrAtrbExtGoods)	A1	CHAR
	GLOBAL_ATTRIBUTE3	Final Consumer Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE4	Customer Presence Type	A1	CHAR
	GLOBAL_ATTRIBUTE8	Government Purchase Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE10	Intermediary Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE11	Intermediary Taxpayer ID	A1	CHAR
	GLOBAL_ATTRIBUTE12	Intermediary User Identification	A1	CHAR

Fiscal Header Attributes for Goods Exportation

This table displays the fiscal document header attributes for goods exportation.

ID	XML Tag	Description	Parent	Type
A1	FISCAL_DOC_HEADER	Fiscal Document Header		GROUP
	GLOBAL_ATTRIBUTE_CATEGORY	Regional information context for Service(JLxBRFsclHdrAtrbExtGoodsExport)	A1	CHAR
	GLOBAL_ATTRIBUTE3	Final Consumer Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE4	Customer Presence Type	A1	CHAR
	GLOBAL_ATTRIBUTE10	Intermediary Indicator	A1	CHAR
	GLOBAL_ATTRIBUTE11	Intermediary Taxpayer ID	A1	CHAR
	GLOBAL_ATTRIBUTE12	Intermediary User Identification	A1	CHAR
	GLOBAL_ATTRIBUTE_NUMBER1	Export Ship Location ID	A1	NUM
	GLOBAL_ATTRIBUTE_NUMBER2	Export Dispatch Location ID	A1	NUM
	EXPORT_SHIP_LOCATION_DESC	Export Ship Location Description	A1	CHAR
	EXPORT_SHIP_LOCATION_STATE	Export Ship Location State	A1	CHAR
	EXPORT_DISPATCH_LOCATION_DESC	Export Dispatch Location Description	A1	CHAR

New Reference Fiscal Document Information for Services

This table displays the new reference fiscal document information for services.

ID	XML Tag	Description	Parent	Type
B1	REFERENCE_FISCAL_DOC		B1	GROUP
	REF_FD_KEY_TYPE	Reference Fiscal Document Key Type	B1	CHAR
	REF_FD_KEY_TYPE_DESC	Reference Fiscal Document Key Type Description	B1	CHAR
	REF_AMOUNT_TYPE	Reference Document Amount Type	B1	CHAR
	REF_AMOUNT_TYPE_DESC	Reference Document Amount Type Description	B1	CHAR
	REF_DEDUCTION_AMOUNT	Deduction Amount	B1	NUM
	REF_NATIONAL_REPOSITORY_INDICATOR	Reference Document Deduction Type	B1	CHAR
	REF_ISSUER_NAME	Reference Fiscal Document Issuer Name	B1	CHAR

New Service Location Details Tags

This table displays the new service location details tags.

ID	XML Tag	Description	Parent	Type
B3	FISCAL_DOC_LINES		A1	GROUP
	SERVICE_LOCATION_NAME	Location of Final Discharge Name	B3	CHAR
	SERVICE_LOCATION_ADDRESS1	Location of Final Discharge Address Line 1	B3	CHAR
	SERVICE_LOCATION_ADDRESS2	Location of Final Discharge Address Line 2	B3	CHAR
	SERVICE_LOCATION_ADDRESS3	Location of Final Discharge Address Line 3	B3	CHAR
	SERVICE_LOCATION_CITY	Location of Final Discharge City	B3	CHAR
	SERVICE_LOCATION_STATE	Location of Final Discharge State	B3	CHAR
	SERVICE_LOCATION_POSTAL_CODE	Location of Final Discharge Postal Code	B3	CHAR
	SERVICE_LOCATION_COUNTRY	Location of Final Discharge Country	B3	CHAR
	SERVICE_LOCATION_STATE_CODE	IBGE Code associated to the Location of Final Discharge State Code	B3	CHAR
	SERVICE_LOCATION_ADDRESS_ATTRIBUTE1	Location Additional Address Attribute 1	B3	CHAR
	SERVICE_LOCATION_ADDRESS_ATTRIBUTE2	Location Additional Address Attribute 2	B3	CHAR
	SERVICE_LOCATION_ADDRESS_ATTRIBUTE3	Location Additional Address Attribute 3	B3	CHAR
	SERVICE_LOCATION_ADDRESS_ATTRIBUTE4	Location Additional Address Attribute 4	B3	CHAR
	SERVICE_LOCATION_ADDRESS_ATTRIBUTE2	Location Additional Address Attribute 5	B3	CHAR

For a complete list of these tags, see the Managing Fiscal Document Approvals through a Third Party section.

Import Fiscal Document Approval Information FBDI

Follow these steps:

Set the Tax Error column to Yes in the Import Fiscal Document Approval Information FBDI template to indicate the tax authority integration partner identified differences between the taxes calculated by Cloud ERP and the tax calculation engine provided by the tax authority.
Use the Transaction Line ID column to provide the transaction line ID associated with the tax returned by the tax authority integration partner.

Note: The tax authority integration partner must populate only the new Brazil VAT taxes in the Import Fiscal Document Approval Information FBDI when there are differences related to these taxes. Otherwise, only the existing city tax information must be populated for a service fiscal document approval.