Overview
- V360 reports 72% of medium and large companies are not prepared, with only 28.1% having a structured plan as the January 1, 2026 test phase begins with 0.9% CBS and 0.1% IBS.
- Invoices will add roughly 200 new fields and require fully electronic receipt and reconciliation, yet 67% do not use automated validation tools and only 38.9% report integrated fiscal systems.
- Specialists caution that split payment will auto-remit taxes at the transaction, removing an estimated 12% to 18% of cash that businesses currently hold temporarily.
- Conta Azul finds 45.9% of individual microentrepreneurs have no knowledge of the changes and only 3.7% have started adapting, with many small firms relying on accountants for guidance.
- Advisory capacity is tight with 538,956 accounting professionals nationwide, and researchers note many companies failed to budget for adaptations in 2025, foreshadowing a late-year rush for consulting and automation tools.