Tax Reform

Structuring the Reconciliation Process

- Tax Invoice Reconciliation (Taxpayer vs. Tax Authorities - CBS Debits): an invoice-by-invoice comparison to identify discrepancies in tax base and amounts.

- Accounting vs. Tax Reconciliation (CBS Debits): comparison of consolidated amounts per period, with support for audit evidence.

- Discrepancy Categorization: all discrepancies will be classified by type using deterministic rules.

CBS Calculation - Structuring Debits and Unappropriated Credits

- Identification and organization of CBS debits and unappropriated credits.

- Adjustments to the initial result composition.

- Preparation of the foundation for the progression of other Assisted Calculation operations.

CBS Calculation

- Enhancement of the taxpayer and Tax Authority views, including document breakdown, summaries per tab, updated balance, events, and debits awaiting processing.

- Inclusion of service invoices in the CBS calculation.

- Availability of summary reports for processed debits and unclaimed credits.

- Data export to Excel, CSV, and TXT.

- Visualization of the calculation status, timeline, and guidance messages.

CBS Tax Reconciliation

- Consolidation of reconciliation by period.

- Comparison between executions and identification of recurring discrepancies.

- Export of audit report to Excel and implementation of an audit trail to track changes, responsible users, and execution history.

- New reconciliation home screen with advanced filters and execution logs.

- Restructuring of the configuration screens for cycles (utilities) and for the accounting-to-tax association.

DERE (Declaration of Special Regimes)

- Structuring of the database for the future obligation.

- Mapping of G/L accounts (COD_TRIB) with support for mass upload.

- Capture and storage of return protocols from SEFAZ.

Flexible Report

- Inclusion of service invoices and electronic key in the "Notas Fiscais Reforma Tributária" (Tax Reform Invoices) data source.

AI-Assisted Reconciliation – CBS and Other Taxes

- Reduced classification time – The AI suggests a classification for each discrepancy based on the history validated by the team; only manual confirmation is required.

- Decisions based on confidence level – Each suggestion displays the model's confidence level, allowing human reviews to be prioritized as needed.

- Audit trail preserved – No classification is applied without confirmation; every decision is recorded in a log.

- Expanded coverage – Operates on Accounting vs. Tax and Taxpayer vs. Tax Authority views, for CBS and other taxes.

Scheduled delivery: Sep/2026

DeRE – Phase 1: End-to-end validation of registration events with the Federal Revenue Service

- XML generation with verified master data – Company and Chart of Accounts data is sourced from SAP CTR (TDF/DRC), with mandatory fields validated prior to generation.

- Generation blocked if issues are pending – Prevents XML generation while there are outstanding mandatory fields; inconsistencies are displayed before submission, not in the monthly filing.

- Tracking of the complete event lifecycle – Submission, change, and deletion with generation, storage, query, and status display for each event.

Scheduled delivery: Sep/2026

DeRE – Phase 2: Integration with the Federal Revenue Service, event monitoring, and trial balance

- Communication with the Federal Revenue Service without leaving Tax One for SAP – Batch creation and submission, processing status query by protocol, and persistence of protocol and receipt per event, with full integration within the product.

- Clear interpretation of rejections – Status is separated into "in progress," "processed successfully," "with warnings," and "rejected with error"; organized display of messages from the return XML with reprocessing on the same panel.

- Deadline visibility – Displays the deadline for each event with a remaining days counter.

- Preparation for monthly submission – Structuring of Trial Balance (D-1101), Financial Investments (D-1106), Closing (D-1199), and Debt Securities (D-2101), with account balances loaded from SAP CTR (TDF/DRC) for the delivery cycle by the 15th of the following month.

- Audit traceability – Pre-submission validation of structure, signature, and consistency of COD_TRIB; tracking by batch and by event; full log of all changes.

Scheduled delivery: Sep/2026

Taxpayer vs. Tax Authority Assessment – Regulatory versioning and multiple clients

- Isolation of regulatory changes – Versioning of calculation rules by effective period, preventing new publications from overwriting already closed assessments.

- Regulatory control per tax – Independent parameterization for IS, CBS, and IBS; tax activation only occurs after its regulation is published.

- Support for multiple clients – Operation of SAP environments with multiple clients in the same assessment.

Scheduled delivery: Sep/2026

Reconciliation - Executive Consolidation and Expansion

- Consolidated executive dashboard for the Taxpayer vs. Tax Authorities and Accounting vs. Tax reconciliations.

- Enhancement of the AI model.

- Expansion of tax coverage as new APIs are made available by the Tax Authorities.

Assisted Calculation - Further Enhancements

- Structural refinements of the calculation.

- Progressive enhancement of the Tax Authorities view as APIs become available.

Analysis of the Tax Reform's Technical Notes

Update of the National Standard NFS-e Issuance Layout

Adaptation of the CT-e "Full XML Listing" Reports to Include IBS/CBS Fields

Mapping of National NFS-e Scenarios via From-To Cross-Reference

BA - Analysis of the Tax Reform's Technical Notes

Generation of the "Full XML Listing" Report for National DPS

Adaptation of the DF-e NF-e Portal for IBS/CBS Display and Filters

Adaptation of the DF-e CT-e Portal for IBS/CBS Display and Filters

Mapping of National NFS-e Scenarios via From-To Cross-Reference

Implementation of the National Standard NFS-e Receiver in ONESOURCE DF-e

Analysis of the Tax Reform's Technical Notes

Mapping of National NFS-e Scenarios via From-To Cross-Reference

Event Registration via the ONESOURCE DF-e Screen

Analysis of the Tax Reform's Technical Notes

Mapping of National NFS-e Scenarios via From-To Cross-Reference

All Connectors

- NFS-e - NT 007 RTC [delivered in Feb-Mar/2026]

- NFSe - Mapping of 10 new fields (totCIBS from the ibscbs group) [delivered in Feb-Mar/2026]

- NFe - Technical Note 2022.002 v.1.30 and 1.30a [delivered in Mar/2026]

SAP Connector | Adjustment of the cCIB field in the __ibscbs__ group [delivered in Mar/2026]

EBS R12 Connector and SAP Connector | CTe - NT RTC 2025.001 V.1.14 [delivered in Mar/2026]

All Connectors

- Handling the CNPJ as a String [delivered in May/2026]

- Debit and Credit Notes - Adjustment to Ajuste SINIEF No. 49/2025 [delivered in Jun/2026]

All Connectors | NFe/NFCe - NT 2025.002-RTC v1.40 and part of Technical Note 2026.002_v.1.00 - versaoLayoutDFe 4.18 [delivered in Jul/2026]

Oracle Cloud Connector | Implementation of Tax Reform events for capture in the connector [delivered in Jul/2026]

EBS R12 Connector | Implementation of Tax Reform events for capture in the connector [scheduled for delivery: Oct/2026]

SAP Note Application - Identifying, prioritizing, and applying Tax Reform (CBS/IBS) SAP Notes in the DFe Governance environments, ensuring the product's continuous compliance with legal changes. [Released in Feb/2026]

Expansion to 90% of Municipalities via National NFS-e - Expanding the coverage of the NFS-e module to 90% of Brazilian municipalities, based on the unified National NFS-e standard. [Released in Feb/2026]

New Sefaz Events for the Recipient - Support for the new Sefaz acknowledgement and communication events directed at the fiscal document recipient, integrated into the DFe Governance monitoring workflow. [Released in May/2026]

Enhancement for Alphanumeric CNPJ - Adapting DFe Governance to recognize and process the new alphanumeric CNPJ format defined by the Receita Federal, including updates to validation and integration routines. [Released in May/2026]

Layout Adjustments - DANFE, DACTE, and National NFS-e - Updating the layouts for the printed fiscal document representations (DANFE, DACTE, and National DANFS-e) to incorporate the new fields and tax rules from the Tax Reform. [Estimated delivery: Aug/2026]

2027 Readiness - Full CBS and IBS - Technical preparation of DFe Governance for the full implementation phase of CBS and IBS, featuring advance mapping of calculation rules and new fiscal fields. [Estimated delivery: Sep/2026]

Tax Reform Testing Phase Stabilization - Monitoring and fine-tuning of DFe Governance during the official Tax Reform testing period, with corrections based on identified findings. [Estimated delivery: Nov/2026]

 

 

Capture of New Recipient Events for DF-es - Supports the capture and processing of new recipient events required by legislation, with manual declaration in the product or automated through ERP integration - ensuring compliance with tax obligations and directly impacting the assisted tax calculation. Automation requires the prior configuration of triggers to initiate the events. [Scheduled for release: Sep/2026]

RTC Validation and Data Cross-Checking - Increases the reliability of tax bookkeeping by reconciling the Assisted Tax Calculation provided by the Tax Authorities with the information processed by DFe Governance Plus - including fiscal data from inbound documents integrated into the ERP, captured Sender Events, and Recipient Events executed from the product. [Scheduled for release: Oct/2026]

Support for New Fiscal Documents - Expands the product's coverage by processing fiscal documents for taxable events not yet supported: Airline Tickets, NF-e for Water, Power, Communications, and Gas Bills, and Fiscal Documents for Real Estate Rental and Sales. [Scheduled for release: Nov/2026]

DC-e - Electronic Declaration of Content - Supports the full lifecycle of the DC-e, an electronic document that replaces the paper-based declaration for transporting goods when a fiscal document is not required. This includes querying, managing, and tracking issued declarations, handling rejections, processing authorization responses, and related events. It supports all contingency modes established by legislation, with automatic activation and deactivation, reducing operational impacts and ensuring issuance continuity. [Released in Jan/2026]

NFAg-e - Electronic Invoice for Water and Wastewater Services - Supports the issuance and processing of the NFAg-e (model 75), an electronic fiscal document created for water supply and wastewater service operations. DFe Governance Plus serves utility companies and sanitation service providers throughout Brazil with the same robustness and coverage applied to the other electronic fiscal documents on the platform. [Released in Mar/2026]

NFGás - Electronic Gas Invoice - Supports the issuance and processing of the NFGás (model 76), a national electronic fiscal document created to replace paper-based issuance in piped gas supply operations, consolidating the fiscal, commercial, and tax information for these operations into a single document. DFe Governance Plus serves gas utility companies and distributors throughout Brazil with the same robustness and coverage applied to the other electronic fiscal documents on the platform. [Released in May/2026]

Adaptation to Alphanumeric CNPJ - All DFe Plus Fiscal Documents - Ensures the compatibility of all electronic fiscal documents in DFe Governance Plus with the new alphanumeric CNPJ format, which becomes mandatory on July 6, 2026, as determined by the Receita Federal (Brazilian Federal Revenue). The adaptation includes updating the messaging systems and integrated systems, ensuring operational continuity with no impact on the document issuance and receipt flow. [Released in Jul/2026]

BP-e Aéreo - Electronic Ticket for Air Transportation - Supports the full lifecycle of the BP-e Aéreo (model 63), an electronic fiscal document for air passenger transportation services. This includes issuance, authorization, storage, handling of rejections, processing responses, managing fiscal events, cancellations, and no-shows. It supports all contingency modes established by legislation, with automatic activation and deactivation, reducing operational impacts and ensuring issuance continuity. [Released in Jul/2026]

NF-e ABI - Electronic Invoice for Real Estate Sales - Supports the issuance and processing of the NF-e ABI, an electronic fiscal document created by Complementary Law 214/2026 in the context of the Tax Reform to document real estate sale transactions. The document is currently in a draft stage and awaits final regulatory publication; DFe Governance Plus is monitoring the regulatory evolution to ensure immediate compliance upon official publication. [Scheduled for release: Aug/2026]

Adaptation to Split Payment - All DFe Plus Fiscal Documents - Adapts all electronic fiscal documents in DFe Governance Plus to the new Split Payment fields defined by ENCAT, ensuring compliance with the rules established by the IBS/CBS Management Committee and with the tax obligations of the Tax Reform. [Scheduled for release: Oct/2026]

Reforma 360

- Removal of the year 2025 from the Price Comparison - Maintenance of updated prices - System with progressive removal of the year 2025 and the ICMS, PIS, and COFINS taxes as periods advance, preventing the display of outdated data after the tax transition.

- "From/To" Correlation between LC 116 and NBS codes - Transition of services to the new tax model - System with a "From/To" correlation mapping between LC 116 and NBS codes, facilitating the transition of services to the new tax model.

- Zero Rate on Service Exports - Export of services without IBS/CBS - Calculation engine adjusted to reflect the non-levy of IBS/CBS on exports according to the new guidelines.

- Additional details in the Reforma 360 Report - Report now includes breakdown by Invoice Total and Unit Quantity.

- Reclassification of the projection - System allows for batch classification of items according to the annexes/benefits/various situations of the reform's articles.

XML Audit

- National NFS-e Layout (Tax Reform) - Centralization of Service Invoices - Tool prepared for the unification of Service Invoice layouts, allowing the upload of provider XMLs and ensuring complete capture of NFS-e (for both Service Taker and Provider).

- 54 New IBS/CBS Audits - Expansion of rule coverage focused on the transition to the Tax Reform.

Reforma 360

- Adjustment of visibility in the Reform Report: Removal of PIS/COFINS fields (post-2027) and ICMS (post-2033) - Ensuring the accuracy of projections according to the Tax Reform's legal timeline.

- Comparative Table of Service Codes - Search for the NBS code related to the service code from LC 116/03.

Audits and Cross-check

- DFeReferenciado Tag in Return Invoice Validation (Audit 3908) - Validation of return invoices - Audit 3908 with validation of the DFeReferenciado Tag in the new electronic tax document structure of the Tax Reform, increasing validation accuracy, reducing the risk of tax inconsistencies, and keeping the platform compliant with legislative changes.

 

 

Creation of processing capabilities for tables to support the Brazilian Tax Reform, along with dynamic parameterization for variable fields.

- XML Input Profile Modernization: Automatic migration from the legacy tag-based format to XML with tag remapping, eliminating manual configuration.

- XML Delimiter Support: Adjustments to the input profile to correctly handle XML delimiters.

- Wildcard Search: Partial tag matching in the input profile (using asterisks) simplifies finding fields during profile configuration.

- Brazilian Tax Reform Readiness: Processing of a kit containing the new SAFX tables for the Tax Reform. [released in Jun/2026]

Adjustments to align with Legal Updates for the ONESOURCE Tax One and ONESOURCE DFE products. [scheduled release: Oct/2026]

Adjustments to align with Legal Updates for the ONESOURCE Tax One and ONESOURCE DFE products. [scheduled release: Dec/2026]

 

 

Operations

- Support for loan for use, transfers, triangular operations, and future delivery [estimated delivery: Sep/2026]

- Addition of new Cclasstribs [estimated delivery: Sep/2026]

IBS-City

- New municipal authorities for the ZFM and ALCs [estimated delivery: Sep/2026]

ISS

- Inclusion of the new taxes in the tax base for ISS and withheld ISS [estimated delivery: Sep/2026]

ICMS

- Inclusion of the new taxes in the tax base [estimated delivery: Sep/2026]

CBS/IBS

- Inclusion of the Selective Tax in the tax base [estimated delivery: Sep/2026]

IBS-City

- Creation of rules for municipalities of the ZFM and ALCs. [estimated delivery: Nov/2026]

Selective Tax

- Creation of rules and rates (services) [estimated delivery: Oct/2026]*

- Creation of rules and rates (products and services), part 1 of 2 [estimated delivery: Nov/2026]*

- Creation of rules and rates (products and services), part 2 of 2 [estimated delivery: Dec/2026]*

IPI

- Creation of rules and rates, part 1 of 3 [estimated delivery: Oct/2026]*

- Creation of rules and rates, part 2 of 3 [estimated delivery: Nov/2026]*

- Creation of rules and rates, part 3 of 3 [estimated delivery: Dec/2026]*

CBS

- 2027 Rate, part 1 of 2 [estimated delivery: Nov/2026]*

- 2027 Rate, part 2 of 2 [estimated delivery: Dec/2026]*

 

SAP Integration / Oracle EBS Integration / Oracle Cloud Integration

Adjustments to the evolution of ONESOURCE Tax One and ONESOURCE DFE.

Oracle Cloud V17 | Oracle EBS V11 | OBTI

Adaptations for Legal Updates from the ONESOURCE Tax One and ONESOURCE DFE products. [released in Apr/2026]

OBTI | Adapt fiscal documents for utilities

- Integrate utilities fiscal documents with Tax One - SAFX3042 and SAFX3043 tables are available in the standard package, with header and items ready for integration.

- Correctly record IBS and CBS in utilities documents - the new tax fields (Grupo UB, Grupo W03, cClassTrib) are supported according to the Technical Notes from SEFAZ and the IBS Management Committee.

- Manage old and new taxes simultaneously - support for the coexistence of ICMS, PIS, and COFINS with IBS and CBS in utilities documents during the transition period (2026–2032). [released in Jun/2026]

Oracle EBS V11 | Without ODI: Adapt Inbound and Outbound Fiscal Invoices to the Tax Reform

- Take full advantage of IBS and CBS credits - the new tax fields are correctly recorded in inbound invoices (SAFX 3007, 3008, and 3009), ensuring no credits are lost.

- Eliminate inconsistencies with tax authorities - inbound processing layout updated according to the specifications of Technical Note 2026.002 and SEFAZ requirements.

- Manage old and new taxes simultaneously - support for the coexistence of ICMS, PIS, and COFINS with IBS and CBS during the transition period (2026–2032).

- Receive fiscal invoices from the new tax model without manual intervention - invoices issued by suppliers in the new layout are automatically processed and recorded. [released in Jul/2026]

Oracle EBS V11 | Without ODI: Adapt fiscal documents for utilities to the Tax Reform

- Integrate fiscal documents for utilities with Tax One - SAFX3042 and SAFX3043 tables available in the standard package, with header and items ready for integration.

- Correctly record IBS and CBS in utilities documents - the new tax fields (Grupo UB, Grupo W03, cClassTrib) are supported according to the Technical Notes from SEFAZ and the IBS Management Committee.

- Manage old and new taxes simultaneously - support for the coexistence of ICMS, PIS, and COFINS with IBS and CBS in utilities documents during the transition period (2026–2032). [scheduled for delivery: Sep/2026]

Oracle Cloud V17 | Oracle EBS V11 | OBTI

Adaptations for Legal Updates from the ONESOURCE Tax One and ONESOURCE DFE products. [scheduled for delivery: Oct/2026]

Oracle EBS V11 | Release of tables SAFX3042 and SAFX3043. [scheduled for delivery: Oct/2026]