New electronic invoice: is your company prepared?

The tax reform of consumption has already started and one of its first practical effects will be the new electronic invoice

The tax reform of consumption finally begins to leave the field of ideas to have a concrete impact of the daily life of Brazilian companies. One of its most immediate practical effects will be the new model of the electronic invoice (NF-E), which should begin to apply in January 2026, anticipating the transition to value added tax (VAT), represented in Brazil by IBS (tax on goods and services) and CBS (contribution on goods and services). This change inaugurates a new phase in the calculation and control of taxes on accidents on goods and services, with profound operational consequences in the company environment.

The program is already underway: from 1 July 2025, the main taxpayers, a company that cause software and tax agencies participated in the new NF-E test environment, which continues by the end of the year to regulate the systems and the adaptation of the process. The obligation to issue the new model will be national for all NF-E and NFC-E issuers from 2026, but the current model will remain valid until at least 2032, with the possibility of extension by 2033.

Therefore, during this long transition, companies will have to manage two tax regimes in parallel, multiplying the degree of complexity, the requirements of the controls and the attention to avoid assessments and damage derived from inconsistencies.

The motivation for this change refers to the central objective of the tax reform: simplification, standardization and transparency to the national tax system, minimizing the differences between states and municipalities. Until then, each federative entity has maintained its own system, rules and layouts for the emission of votes, which has made it difficult for companies day by day, in particular those who work in several locations.

The new model holder standardized fields to new taxes (IBS, CBS and IS), which require renovation of ERP, products of the products, adaptation of the process and internal training of the teams, in particular in the tax, accounting and technological departments.

The reform requires companies a proactive performance. Those who have no longer started reviewing systems, validation and alignment with accounting will hardly be prepared for full compliance by 2026. The risk of inertia is significant: delays in adaptation can compromise the entire supply chain and even the stability of the rigorous tax compliance. In addition, living with the double mandatory tax issue (new and old system in execution simultaneously) increases operational risks, duplicate controls and the need for investments in technology and training.

On the other hand, the benefits are relevant: greater transparency on the tax burden paid at every stage of the chain, easier for tax credits, the fight against evasion, the reduced bureaucracy and, in the future, also the feasibility of cashback programs for consumer taxback. The interoperability of tax systems promises greater tax efficiency and greater agility for companies, eliminating layoffs and reducing paper and reworking costs.

The new electronic invoice is therefore much more than a digital document: it is the passport for a new era of national taxation. For companies, it is time to put the topic in the priority agenda, involve high management, map changes in internal flow and invest in technology, processes and training. Those who adapt in advance will be more prepared to respect the law safely, guarantee competitiveness and enjoy all the earnings of a more modern and transparent tax model.

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Source: Terra

Rose

Rose James is a Gossipify movie and series reviewer known for her in-depth analysis and unique perspective on the latest releases. With a background in film studies, she provides engaging and informative reviews, and keeps readers up to date with industry trends and emerging talents.