The Brazilian Federal Revenue Service (Receita Federal) and the Management Committee of the Tax on Goods and Services (CGIBS) have announced that they will publish an official implementation schedule for the mandatory issuance of electronic tax documents (DF-e) under Brazil's Tax Reform.

The schedule is intended to provide taxpayers, tax professionals, and software developers with clear deadlines for adapting their systems to the new requirements related to the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS).

The joint regulation will establish the mandatory implementation dates for each type of electronic fiscal document. It will also include a roadmap for releasing the remaining technical layouts (schemas), which, whenever possible, will be made available at least 60 days before they become mandatory.

In addition, the Federal Revenue Service and the IBS Management Committee plan to introduce a 2026 Tax Compliance Incentive Program within 30 days. The program will focus on supporting taxpayers during the transition to the new tax system, encouraging voluntary compliance and allowing businesses to self-correct information during the initial implementation phase.

The initiative aims to reduce operational risks, improve legal certainty, and help businesses, accounting professionals, and software providers prepare for the implementation of Brazil's new consumption tax framework.