Split Payment enters testing phase and expands the operational agenda of Brazil’s Tax Reform

Brazil’s Federal Revenue Service will begin, on October 15, 2026, the integration testing phase between payment service providers and the Public Split Payment Platform. According to the official notice, the tests will take place in a controlled environment and will not affect real operations or consumers.

During this stage, no transaction will be definitively processed through Split Payment, and participants will not be subject to penalties. The goal is to validate and improve the integration before the system becomes operational, representing another step in the Tax Reform implementation timeline.

Although the current phase focuses on payment service providers, it directly matters to retailers. The evolution of Split Payment is expected to increase the interdependence between payment authorization, tax documents, tax calculation, transfers and financial records. This places integration among payment providers, sales platforms, tax systems and ERPs at the center of business preparation.

The main challenge for retailers is not only following the new rule, but identifying where the change may alter operational flows. Point-of-sale systems, e-commerce, marketplaces, card reconciliation, accounts receivable, closing and margin analysis should be assessed as parts of one process. An inconsistency at the source may later appear as a financial discrepancy, tax rework or reduced traceability.

For retailers, monitoring this evolution is an opportunity to turn Tax Reform into a practical agenda for architecture, testing and data governance.