Tax Reform: Federal Revenue Service and CGIBS advance in the implementation of Split Payment.

By: Gilberto Gagliardi Neto

The Brazilian Federal Revenue Service and the IBS Management Committee (CGIBS) have taken another step forward in the technological regulation of Split Payment , a mechanism foreseen in the Tax Reform for the segregation and collection of amounts corresponding to IBS and CBS at the time of financial settlement of transactions.

In September 2026, technical documents were consolidated and approved, establishing the necessary standards for integration between the Public Split Payment Platform , payment systems, and other involved participants.

Among the approved documents are the Operations Manual, Integration Manual, OpenAPI, Timing Manual, Network Manual, and Security Manual , which govern aspects related to communication between systems, event processing, security, availability, and traceability of operations.

How it will work

In simplified terms, Split Payment will allow, at the time of financial settlement of a given transaction, the portion corresponding to IBS and CBS to be identified and segregated , preventing the amount intended for tax payment from passing entirely through the supplier’s cash flow.

The Public Platform will function as a communication and integration framework between system participants and the Tax Administration. According to the technical documentation, it will receive and process events related to transactions, payments, and segregation of values, ensuring greater traceability of operations.

It is important to highlight that the platform will not be responsible for calculating taxes or for the actual tax assessment . Its function will be essentially technological and operational, enabling communication between the systems involved.

Impacts for companies

Although the approval of the technical manuals does not mean that Split Payment will be immediately applied to all operations, the progress represents a clear sign that companies should accelerate the preparation of their financial, tax, accounting, and billing systems .

Key points to consider include:

Adequacy of tax document issuance systems;
Integration between ERP, financial systems, and payment methods;
Correct linking between tax document and financial transaction;
Monitoring the segregation of IBS and CBS values;
impacts on cash flow and working capital;
Review of financial and tax reconciliation processes;
Assessment of the impacts on pricing, margins, and commercial conditions ;
Preparing technology and payment providers for the new system.

The official CGIBS documentation itself already provides current versions of the manuals for integration, operations, timing, security, networks, and other technical materials related to Split Payment.

Next steps

Given this scenario, we recommend that companies do not wait for the final implementation to begin making the necessary adjustments.

The Tax Reform will require increasing integration between the Fiscal, Accounting, Financial, IT, and Commercial areas , especially because the way the new taxes are collected may have a direct impact on the cash flow of operations.

In this sense, now is the right time for companies to begin diagnosing their systems and processes , identifying any necessary adaptations and the impacts of Split Payment on cash flow, pricing, and tax management.

We will continue to monitor the regulations and future actions of the Federal Revenue Service and CGIBS, especially regarding the implementation schedule and the effective operation of the mechanism.