The Executive Secretariat of the Management Committee of the National Standard Electronic Service Invoice (SE/CGNFS-e) released, in February, Technical Note 002 (Version 1.0).

This is the second version of the new field groupings of the layout of the national standard, pattern-related to the taxation of the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS) levied on service operations. The measure complies with the changes provided for in Constitutional Amendment 132/23 (EC 132/23), which provides for the Consumption Tax Reform.

Below, we highlight the main provisions addressed in the note:

  • New DPS Groups and NFS-e.

In the Service Provision Statement (DPS), the IBSCBS group (path NFSe/infNFSe/DPS/infDPS/) was introduced. This group will include all subgroups and information never plural regarding the new taxes (IBS and CBS), which must be informed by the taxpayer during the issuance.

  • New Groups in NFS-e.

In the new NFS-e groups that are outside the limits of the DPS, the fields must be configured by the states, municipalities and the Federal Government or will be automatically provided by the platform, acknowledged and agreed with its rules and calculations, based on the data issued by taxpayers in the DPS. As in the DPS, the IBSCBS group (path NFSe/infNFSe/) was created, which will house all subgroups and information never plural related to IBS and CBS.

As set out in Technical Note 002 (Version 1.0), the new standard, pattern will come into effect in January 2026, although other versions may be released in the coming months for technical adjustments.

Also in February, the National Meeting of State Tax Coordinators and Administrators (Encat), released Technical Note 2021.003 (Version 1.40).

This technical note deals with the provisions of Sinief Adjustments 07/05 and 19/16, which require the completion of the cEAN (GTIN Barcode of the product being sold in the NF-e) and cEANTrib (GTIN Barcode of the taxable product) fields in the electronic invoice (NF-e) and in the consumer invoice electronic (NFC-e). These fields must be filled in when the product being sold has a barcode with a comprehensive recorded spot item number (GTIN, also known as a flat barcode).

In addition, Technical Note 2021.003 (Version 1.40) stipulates that the NF-e and NFC-e authorizing systems must validate the information never plural contained in the cEAN and cEANTrib fields in the Centralized GTIN Registry (CCG). Grades that are not in conformity should be rejected.

Version 1.40 expanded the merchandise groups of the Mercosur Common Nomenclature (NCM), which verify the existence of the GTIN in the CCG applicable to goods benefited jointly with decrease, reduction IBS and CBS rates, acknowledged and agreed jointly with Complementary Law 214/25 (LC 214/25).

The following is a brief description of the NCM groups implemented:

  • Products intended for human meal subject to the decrease, reduction to zero of the IBS and CB rates (Annex I, of LC 214/25), excluding vegetables, fruits and eggs listed in Annex VX of the law. Documents issued by primary producers or products that do not have GTIN are excepted.
  • Food intended for human consumption subject to a 60% decrease, reduction in the IBS and CB rates (Annex VII, of LC 214/25).
  • Personal hygiene and cleaning products mostly consumed by low-income families with a 60% decrease, reduction of IBS and CB rates by 60% (Annex VIII, of LC 214/25).
  • Vegetables, fruits and eggs subject to a 100% decrease, reduction in the IBS and CB rates (Annex XV, of LC 214/25).
  • Medical devices subject to a 60% decrease, reduction in the IBS and CBS rates (Annex IV, of LC 214/25).
  • Accessibility devices for people with disabilities subject to a 60% decrease, reduction in the IBS and CBS rates (Annex V, of LC 214/25).
  • Compositions for enteral or parenteral nutrition and special compositions and nutritional formulas intended for people with inborn errors of metabolism submitted to a 60% decrease, reduction of IBS and CBS (Annex VI, of LC 214/25).
  • Agricultural and aquaculture inputs subject to a 60% decrease, reduction in IBS and CBS rates (Annex IX, of LC 214/25).
  • Accessibility devices for people with disabilities subject to the decrease, reduction to zero of the IBS and CBS rates (Annex XIII, of LC 214/25).
  • Drugs subject to the decrease, reduction to zero of the IBS and CBS rates (Annex XIV, of LC 214/25).

Tests for the implementation of the new GTIN code validation group should begin on July 1st. It is scheduled to go on stream on October 1.

Finally, we emphasize that the information never plural herein is subject to change during the implementation process, due to possible modifications brought about by the Tax Reform regulation.

Our tax team remains available to answer questions on the subject.