On 30 September 2026, the Brazilian Federal Revenue Service issued a communiqué announcing the start of the testing phase for the Public Split Payment Platform (Plataforma Pública do Split Payment). This platform is a cornerstone of the new consumption tax system (IBS and CBS), designed to automatically split payments at the point of sale, directing the tax portions directly to the respective federal, state, and municipal treasuries. The testing phase involves selected taxpayers, payment institutions, and software developers to validate the technical specifications, integration APIs, and real-time processing capabilities. Successful implementation is critical for the viability of the split payment mechanism mandated by Complementary Law 214/2025.
Key Takeaways
- Real-time Tax Collection: Split payment aims to eliminate tax evasion in B2B and B2C transactions by diverting taxes at source.
- Collaborative Testing: Stakeholders including banks, acquirers, and ERP vendors are invited to participate in sandbox environments.
- Go-live Timeline: The testing phase results will determine the production launch schedule, targeted for the 2027 transition.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement