The federal government postponed until January 1, 2027 the requirement for CNPJ and the issuance of electronic tax documents for individual taxpayers and rural producers within the scope of the tax reform. The measure was formalized by Decree No. 13,075/2026, published in the Official Gazette of the Union on July 22, and gives more time for engineers, architects and other construction professionals to adapt to the new CBS and IBS rules. The decision was celebrated by sector entities, who feared a guidance vacuum in the second half of the year.
What changes with Decree 13,075/2026
For those who act as individuals, registering with the CNPJ and issuing electronic invoices will only become mandatory from January 2027. The previous schedule provided for consequences for non-compliance from August 3, 2026 — which left the sector on alert for months.
The change affects article 105 of the CBS regulation, which required the registration of each establishment with the CNPJ, and article 115, which deals with the issuance of electronic tax documents. With the new § 4º-A, taxpayers and rural producers are exempt from these obligations until the end of 2026, both in internal operations and in exports and imports.
Until then, the Federal Revenue maintains the guidance that the period will be predominantly educational in nature, with the possibility of self-regulation before the application of penalties. The decision responds to a request from entities in the productive sector, including CBIC, which requested the postponement of obligations also within the scope of IBS.
Who needs a CNPJ and what to do now
The new rule affects professionals who currently issue documents as individuals and will need to migrate to the CBS taxation regime:
- Individuals who act as taxpayers or tax responsible for CBS
- Individual rural producers covered by tax regulations
- Self-employed construction professionals who provide services without employment
- Providers of engineering, architecture, topography and technical consultancy services
If you fit into these cases, the extra deadline is an opportunity to organize your documentation. The government promises a simplified CNPJ registration system, inspired by the MEI model, with a digital, automated process and integrated with tax document issuance platforms. The system is expected to be available in November 2026, along with a test environment (sandbox) for issuers.
Meanwhile, the current tax identification mechanisms for individuals continue to apply. The Federal Revenue Service and the IBS Management Committee must publish complementary standards, technical manuals and promote guidance actions throughout the second half of the year. For small providers, the recommendation is to follow official communications and not hire intermediaries that promise early regularization.
How to prepare for 2027
Postponement does not eliminate the obligation — it only pushes the deadline forward. Anyone who works as an individual in the sector should use the time to regularize the situation and plan to issue electronic invoices from January 2027, avoiding surprises at the beginning of next year.
For offices and companies, the tip is to review internal processes and have appropriate project and management tools. Updated software helps keep technical documentation up to date and reduce rework on contracts. Check out the engineering and architecture program options at CanalVIP catalog and take advantage of the period to modernize your work routine.
The tax reform continues to be implemented, and new obligations for construction and the real estate market are scheduled for December, including the delivery of additional information in tax documents. Follow the CanalVIP blog to stay up to date with the changes and not be caught by surprise.