The Federal Revenue Service and payment service providers will begin technical integration tests with the public Split Payment platform on October 15. Developed under Brazil's consumption tax reform, the system automatically collects taxes at the exact moment of financial settlement, separating the tax due to the state before the gross revenue enters the supplier's bank account.

In this first testing phase, interested financial institutions must submit their applications through the National Confederation of Financial Institutions (Fin) by October 2. Starting November 16, other payment companies will be able to apply directly through forms submitted to the tax authority and the IBS Management Committee. According to the Federal Revenue Service, the tests will run in a controlled sandbox environment without affecting real transactions, commercial cash flows, or generating regulatory penalties.

Across the corporate supply chain, the mechanism will apply to business-to-business (B2B) sales. When a company purchases goods or inputs from a vendor, the payment institution processes the electronic invoice number alongside the exact tax amount in reais for the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS). If the data is provided, the tax share routes directly to treasury accounts while the net payment clears to the seller. Transactions exempt from these taxes, such as purchases from individual microentrepreneurs (MEI), clear without any split.

The official schedule sets the operational launch of the tool for the second half of 2027 on an optional basis for corporate transactions. For producers and suppliers, automated segregation lowers tax compliance costs and reduces chain delinquency, though it removes the temporary working capital cushion companies previously held between sales and monthly tax remittances. For consumers, real-time tax accounting throughout upstream production promotes clearer price formation across the supply chain, while leaving retail checkouts completely unaffected during this phase.