Brazil: integration tests for the tax reform's split-payment platform start on 15 October 2026; other payment providers register from 16 November

Brazil: integration tests for the tax reform's split-payment platform start on 15 October 2026; other payment providers register from 16 November

30 September 2026: Brazil's tax authorities will start integration tests between payment service providers (PSPs) and the public split-payment platform on 15 October 2026, the Receita Federal announced on 30 September. Split payment is the mechanism under Brazil's consumption-tax reform by which the new IBS and CBS taxes are separated from a payment and sent to the tax authorities at the moment of settlement.

Not yet independently verified. This rests on the Receita Federal's own notice; no independent report was opened. The date when split payment becomes mandatory in live transactions is not stated in the notice. We will update this when it can be confirmed, and remove this note.

Update, 6 November 2026: the tests were due to start on 15 October, and we have found no later or independent report that they did. The next dates in the notice are still ahead: forms from 13 November and registration from 16 November.

What the notice says

According to the Receita Federal and the IBS management committee (CGIBS), the tests are a technical stage in a controlled environment. They do not affect real operations or consumers: no transaction is processed definitively through split payment, and participating PSPs face no penalties. The aim is to validate and improve the integration before the system enters operation.

PSPs that wanted to join the first phase had to ask their trade association by the end of 2 October 2026 to nominate them through the financial institutions' confederation. Other PSPs can register from 16 November 2026 using a form sent directly to the Receita Federal and CGIBS, with forms and instructions published from 13 November.

Who is affected

Banks, acquirers, payment gateways, payment institutions and fintechs operating in Brazil, and the software vendors that build payment and reconciliation systems for them. Merchants are affected later, when split payment changes how much of each payment they actually receive.

What to do

1. PSPs that missed the first wave: prepare to register from 16 November and assign a technical team.
2. Read the platform's technical documentation as it is published and plan the changes to settlement and reconciliation.
3. Merchants and ERP vendors: start modelling how split payment will change cash flow and reconciliation, since tax will no longer pass through the merchant's account.
4. Watch for the schedule that sets when split payment becomes mandatory.

Why it matters for buyers

Split payment moves tax collection into the payment rails. For fintechs and payment vendors it is one of the largest technical changes of Brazil's tax reform, and early testing is the best time to find integration problems.

Sources

• Receita Federal: Comunicado - início da etapa de testes da Plataforma Pública do Split Payment - 30 September 2026