What is Split Payment?
Split payment is one of the central mechanisms of the Brazilian Tax Reform, established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025.
Under this model, when a consumer makes an electronic payment, the amount corresponding to the consumption taxes CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services) is automatically segregated and collected directly by the government, without passing through the supplier's cash register.
The model eliminates the need for the selling taxpayer to collect the tax at a later time, significantly reducing the risk of default and tax evasion. For the purchasing taxpayer, it provides assurance that the CBS and IBS credit will be delivered, avoiding distortions in its calculation.
For the tax authorities, it represents real-time collection; for companies, less bureaucracy in active collection, although it requires technological adaptation of payment systems.
This mechanism is expected to impact the electricity sector, especially operations with end consumers, such as distributors in the regulated market and trading companies in the free market.
What was published on June 3, 2026
The Brazilian Federal Revenue Service (RFB) and the IBS Management Committee (CGIBS) published, through Joint Act RFB/CGIBS No. 02, of May 27, 2026, the official technical documentation for the Public Split Payment Platform. There are two complementary documents:
• Integration Manual — defines the architecture, flows, and construction rules of the Public Split Payment Platform, which will function as a data transmission channel between financial system agents and government entities.
• Swagger — specifies in a standardized and interactive way the resources available in the Platform API, including operations, required and optional parameters, and request and response formats, allowing developers to test the integration before going into production.
Both documents are available free of charge on the National Portal for Taxation of Goods and Services (consumption.taxes.gov.br), in the “Manuals” menu.
The Public Split Payment Platform: how it works
The Public Split Payment Platform was designed as a communication hub between two groups of agents:
In practice, when a consumer transaction is settled financially, PSPs will use the Platform to transmit the data necessary for the calculation and segregation of taxes, which will then be automatically collected into the accounts of the competent government entities, eliminating the need for any additional action by the supplier for collection.
The role of Swagger in technological integration.
Swagger, based on the OpenAPI standard, is a widely adopted API documentation tool. In the context of Split Payment, it fulfills three main functions:
• Standardized documentation: describes all endpoints available on the Platform, their parameters, and expected data types.
• Test environment: allows PSP IT teams to simulate API calls and validate their integrations before going into production.
• Technical contract: serves as a binding reference on what the Platform accepts and delivers, facilitating alignment between private sector and government development teams.
The publication of Swagger therefore marks the effective start of the technological development period by financial market agents, a step that precedes the actual operation of the Split Payment.
Who is affected and what changes in practice?
The publication of the technical documentation is aimed directly at electronic payment service providers and payment system operators who will need to adapt their systems to connect to the Public Platform. But the effects extend throughout the entire economic chain:
Context: Tax Reform timeline
The publication of the technical documents is part of the implementation schedule for the Consumption Tax Reform. The transition period foresees the gradual introduction of the CBS and IBS starting in 2026, with the definitive model being implemented progressively until 2033.
Split Payment is an integral part of this model, and its operation depends precisely on the technological maturity of the agents in the financial system.
The early release of the Manual and Swagger, before the start of the actual charging process, aims precisely to ensure that the market has sufficient time to develop, test, and certify its technical solutions, avoiding operational disruptions when the mechanism comes into full effect.
Where to find the documentation
The documents are publicly available, without the need for registration, at:
• National Portal for Taxation of Goods and Services: consumo.tributos.gov.br → Menu → Manuals
• Joint Act RFB/CGIBS No. 2/2026: Official Gazette of the Union (DOU) of June 3, 2026
Conclusion
The publication of the Integration Manual and Swagger for the Public Split Payment Platform represents a concrete milestone in the operational implementation of the Brazilian Tax Reform. By making the technical documentation available in advance, the Federal Revenue Service and CGIBS signal that the transition to the new consumption taxation model is progressing in a planned and transparent manner.
For financial system players, the message is clear: technological development needs to start now. For contributing companies, it's worth closely monitoring how their PSPs and acquirers are preparing—because split payments will fundamentally change the dynamics of tax cash flow.
The opinions and information expressed are the sole responsibility of the author and do not necessarily represent the official position of the author. Canal Solar.
