IBS and CBS: What about the NFS-e for the rental of movable and immovable property?

The transition to the new Brazilian tax system, established by Constitutional Amendment 132/2023, has entered a phase of crucial technical definitions. Far beyond the discussion of tax rates, the Tax reform consumption requires a profound restructuring of accessory obligations.

For companies operating in the leasing of movable and immovable property, the scenario is one of increased attention. The recent publication of NFS-e Technical Note (Electronic Service Invoice) brings the adaptation guidelines for the IBS (Goods and Services Tax) and CBS (Contribution on Goods and Services).

In this article, we detail how this documentary change impacts the logistical and financial operation of your business, ensuring that your company is ready for the new national layout.

Putting consumer tax reform into context

Replacing the current model (PIS, COFINS, IPI, ICMS and ISS) by Dual VAT (IBS of state/municipal competence and CBS of federal competence) aims to simplify tax collection, but imposes an immediate technological challenge.

What was published in the new NFS-e technical note?

Published in November 2025, the new national NFS-e Technical Note establishes the interoperability standard required for IBS and CBS.

Adapting to the new model

The document introduces specific fields into the invoice XML to accommodate the Dual VAT rates, but the point with the greatest impact for the rental sector is the change in the national layout. The IRS and the IBS/CBS Management Committee are preparing the ground so that, at the turn of the key, the systems already have the necessary fields for calculating tax credits and debits.

Although the new full incidence rules will be phased in, technical preparation must be immediate. Leaving it until the day the new rules come into force to parameterize the system is a mistake that could paralyze invoicing.

The new breakdown of code 99 in the NFS-e

One of the pillars of the new NFS-e is the organization of activities that, although not subject to the ISS (Service Tax) as they are not considered “services” from the perspective of Complementary Law 116/03, are taxable events. IBS and CBS.

This is where Code 99. It was structured to avoid conflicts of jurisdiction. By using code 99, the taxpayer signals that there is no ISS, but links the operation to the taxation of the consumption of rights.

Read more: Rearp, the legal chance to adjust your assets and reduce future taxes

New strategic codes

The correct classification is what will prevent the note from being rejected by the new national validators. Pay attention to the codes:

• 99.03.01 - Rental of Real Estate: Used for renting commercial premises, warehouses and land.

• 99.04.01 - Rental of movable property: Used for renting vehicles, machinery, equipment and containers.

In addition to these, new developments have been created for Assignment, Lease and Permission to Use, This ensures that no assigned rights escape the IBS/CBS fine mesh.

Leasing Real Estate: What Changes?

Historically, the rental of real estate has been documented by rental receipts, since ISS is not levied. However, with the Reform, the obligation to report the NBS (Brazilian Services Nomenclature) and using the NFS-e standard is gaining strength for the purposes of controlling IBS and CBS credits.

Real Estate

Imagine a real estate company that manages logistics warehouses. With the new layout, the issuance of the tax document will have to clearly differentiate what is residential rental (which has specific exemption or reduction rules) of the non-residential. The correct parameterization of code 99.03.01 will be essential so that the tenant (company) can take advantage of the CBS/IBS credit from that operation, making your real estate property more competitive on the market.

Leasing movable property: the critical point of the reform

The leasing of movable property (such as machinery and equipment) has always been a field of legal disputes. A STF Binding Precedent 31 prohibits ISS in these operations, but the Tax Reform brings leasing to the center of the issue. incidence of IBS and CBS.

Risk of rejection

The issuance of the NFS-e in a national environment will go through strict validators. If a rental company tries to issue a note using generic service codes (to avoid taxation) or incorrect rental codes, the system will reject the document on the spot, preventing the equipment from leaving.

Practical example: machine rental company

A company that rents excavators for construction will need to update its ERP. Before, a rental invoice was enough. Now, the NFS-e with code 99.04.01 will be the vehicle for highlighting IBS and CBS. Without this, the end customer (the construction company) will not get the tax credit, generating commercial friction and financial loss.

When it comes into force

The published Technical Note is a version preparatory. Although the full implementation of IBS and CBS will follow the Reform timetable (with the testing and transition period starting in 2026), the adaptation of the systems must take place now.

Fiscal Risk Alert: Companies that leave it to the last minute run the risk of facing the “fiscal blackout” - when the system for issuing invoices is discontinued and the new one has not yet been tested internally, resulting in fines and delays in deliveries.

Rodrigo Ribeiro

What risks does your company run if it doesn't adapt?

Failure to pay attention to the details of IBS and CBS when renting can lead to a domino effect of losses:

1. Note rejection: Immediate interruption of billing.

2. Tax Inconsistencies: Divergence between what is declared in the NFS-e XML and what is calculated in SPED.

3. Error in Calculation: Incorrect calculation of transition rates, resulting in underpayment (with fines) or overpayment (loss of cash).

4. Future Authentication: Data cross-referencing will be instantaneous. Omitting the rental of movable property from the IBS/CBS database will be easily detected.

The strategic impact of rentals

Tax reform is not just about “how much” to pay, but about “how” to operate.

• Contract review: It will be necessary to review gross vs. net price clauses, taking into account the impact of IBS/CBS.

• System parameterization: IT and Tax must work together to set up the new 99 codes.

• Effective Tax Burden: The end of cumulativeness can be beneficial, but only if the company knows how to manage its credits.

How CLM Controller supports companies in this scenario

Navigating the transition from IBS and CBS on location requires technical expertise and strategic vision. A CLM Controller acts as a key partner for Real Profit and Presumed Profit companies, offering:

• Suitability of Systems: Support in implementing the new NFS-e layouts.

• Specialized tax consultancy: Analysis of the real impact on the tax burden of your rental.

• Contract review: Adjusting contracts to the new reality of Dual VAT.

• Preventive Planning: Anticipating scenarios to avoid surprises in the cash flow.

Conclusion

A NFS-e in rental has changed. What used to be documented in a simplified way is now at the heart of national tax collection. To ignore the 2025 Technical Notes is to put the 2026 operation at risk.

Is your company ready for the new NFS-e? Don't wait for the requirement to become a problem. Protect your profitability and ensure compliance in your operation.