Updates for Brazil VAT Reform in 2026
Generate Brazilian fiscal documents in accordance with the requirements of the Brazilian Government VAT Reform, to take effect in 2026. This update includes additional attributes required for the fiscal documents, which were published by the tax authority in July, August and September 2025.
New Tax Types
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. Use the additional tax types to report it.
| 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.
For more details on configuring and using the prepayment feature, please refer to the 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.
The Receivables prepayment feature allows only a single line in the prepayment invoice. In case you need to create a prepayment with multiple detailed lines, you will need to create multiple prepayments.
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
This is the mapping for the new regional information context attributes in the Fiscal Document Generation XML file:
Fiscal 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:
|
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
| 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
| 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
| 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
| 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
| 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
| 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 |
Business benefits include:
- Allow customers to comply with the recent indirect tax regulation changes introduced in Brazil, while supporting both current and new taxes during the seven-year transition period.
- Create fiscal documents to report the Brazilian VAT Taxes for prepayment transactions.
Steps to Enable and Configure
You don't need to do anything to enable this feature.
Access Requirements
No new access requirements.