# Split Payment 2026 for Internet Service Providers

> Prepare your ISP for Split Payment 2026 with the Hubsoft ERP. Understand the Tax Reform changes, learn how to avoid incorrect withholdings.

Fonte: https://hubsoft.io/en/blog/split-payment-2026-strategic-preparation-with-hubsoft/

[Tax](/en/blog/category/tax/) 

# Split Payment 2026 for Internet Service Providers: What Changes for Your ISP

Prepare your ISP for Split Payment 2026 with the Hubsoft ERP. Understand the changes brought by Tax Reform, avoid incorrect withholdings, and ensure your operation’s tax compliance.

![Photo of Thamires, Content and ISP Market Specialist—I liked it better](/_astro/Thamires%20Autora%20Conteudos%20Hubsoft_Z29l1w0.webp)  By **Thamires Couto** Published on March 25, 2026 Updated on October 14, 2026 3 min read 

![2026 Split Payment and Hubsoft Tax Reform](/_astro/blog-split-payment-2026-antecipacao-estrategica-com-hubsoft-capa_2slG03.webp) 

**Article published on March 25, 2026**. For the updated tax reform timeline, see the [NFCom guide for ISPs](/en/nfcom-for-isps/).

## Key points

* Split Payment separates IBS and CBS at the time of electronic payment, and the provider receives only the net amount.
* CBS replaces PIS and Cofins at the federal level; IBS replaces ICMS and ISS at the state and municipal levels.
* Incorrectly itemizing the tax on the tax document directly affects the provider’s available funds.
* Correctly separating SCM + SVA bundles on NFCom prevents double taxation or improper withholdings under the new model.
* 2026 should be treated as a period for adapting systems, processes, and settings—not as a period of effective automatic collection.

## Split Payment 2026: Strategic Preparation for Internet Service Providers

Tax efficiency in 2026 requires internet service providers (ISPs) to adopt a strategically proactive approach. The **Tax Reform** introduces **Split Payment for ISPs**, a mechanism that automates the withholding of taxes (IBS and CBS) when the financial settlement occurs.

At Hubsoft, we closely monitor these variables. We develop solutions that absorb regulatory complexity so your operation can maintain continuity and **tax compliance in the telecommunications sector**.

### What Is Split Payment?

The **Split Payment 2026** changes the dynamics of cash flow. As highlighted by our tax specialist, Luiza Borges, in the [_Hubinar on Split Payment and Tax Efficiency_](https://www.youtube.com/live/fXpGK%5FY1e5A?si=w43jGnJ4VmBuUF9z), the scenario is new, but Hubsoft is already processing the published guidelines to adapt the ERP architecture.

This system separates the tax at the time of electronic payment, delivering only the net amount to the provider’s account. This change requires strict control over the **IBS and CBS rate settings**.

**CBS — Contribution on Goods and Services:** Federal level. Replaces PIS and Cofins. Managed by the Brazilian Federal Revenue Service. Applies to revenue under a non-cumulative system, allowing tax credits to be used.  
  
**IBS — Tax on Goods and Services:** State and municipal levels. Replaces ICMS and ISS. Managed by the IBS Management Committee. Uses the same tax base as CBS and operates in parallel.

Attention:

If the tax is incorrectly itemized on the tax document, automatic withholding by the government will directly affect your immediate available funds.

Therefore, Hubsoft technology acts as a protective layer, ensuring that the tax calculation is accurate and consistent with your company’s reality.

### Established Expertise: From NFCom to the 2026 Scenario

Hubsoft’s track record in implementing **NFCom** serves as a benchmark for stability in the sector. We anticipated the regulations and delivered a secure migration to our customers, as detailed in our[ NFCom Wiki](https://wiki.hubsoft.com.br/pt-br/modulos/nota-fiscal/nfcom). To support your technical team in correctly configuring these processes, we also provide a[ tutorial video focused on NFCom](https://youtu.be/-UYhnQIZUsw?si=dW5EmG-I85wqbckH), reinforcing the practicality of tax automation in the system.

Being compliant before mandatory deadlines mitigates operational risks. Hubsoft allows you to run tests in validation environments, checking XML behavior and the responses from SEFAZ portals. This technical predictability is what distinguishes resilient management from an operation vulnerable to legislative changes.

## NFCom in Focus

If you want to understand the technical foundations of these changes, the [Hubinar | NFCom](https://www.youtube.com/live/dbqJdouxR8o?si=XhpMQT5p8SzV1S93) in Focus remains an essential resource. In it, we explain how replacing models 21 and 22 with electronic invoice model 62 brought greater compliance and agility, allowing tax authorities to receive information in real time. Understanding this process is vital because the “invoice-bill” structure established by NFCom is the foundation supporting the legality of current and future transactions.

In this event, we explain critical points that still raise questions, such as the 120-hour cancellation deadlines and the correct configuration of bundles (SCM + SVA). Properly separating these items on NFCom prevents the provider from facing double taxation or improper withholdings under the Split Payment model. Staying up to date with the concepts discussed in this Hubinar ensures that your company not only complies with the law but also uses technology as a competitive advantage.

[ACCESS THE HUBINAR SUMMARY](/en/blog/hubinar-nfcom/)

### Operational Security and Business Continuity

Regulatory changes require more than code; they require business understanding. At Hubsoft, we are committed to simplifying tax transitions, transforming what seems complex into a smooth and secure operational flow. Our experience with critical implementations allows us to anticipate challenges, ensuring that your management maintains the maturity needed to grow without tax-related surprises.

We understand that the security of your cash flow is the heart of your ISP. That is why we work to make compliance an ally of your corporate governance, not an obstacle. With the Hubsoft ERP, you can rely on a platform that evolves alongside legislation, backed by a team that understands your needs and is ready to ensure your provider’s tax efficiency at every new stage of 2026.  
  
**Watch our full Hubinar:**

[Watch the video](https://www.youtube.com/embed/fXpGK%5FY1e5A?si=OpHPKh2RPYzhSKJP)

#### Frequently Asked Questions

If you have questions about adapting your system for 2026, contact our team of experts. We are ready to ensure your provider’s compliance and tax efficiency.

Our channels:

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![Photo of Thamires, Content and ISP Market Specialist—I liked it better](/_astro/Thamires%20Autora%20Conteudos%20Hubsoft_1iMJ1e.webp) 

[Thamires Couto](/en/blog/author/thamirescouto/)

Especialista em Conteúdo e Mercado de Provedores · Hubsoft

[LinkedIn](https://www.linkedin.com/in/thamires-couto-44b300226/) 

In this article

1. [Split Payment 2026: Strategic Preparation for Internet Service Providers](#split-payment-2026-strategic-preparation-for-internet-service-providers)
2. [NFCom in Focus](#nfcom-in-focus)

## Frequently asked questions

### What is Split Payment, and how does it impact my provider?

Split Payment is a mechanism in which taxes are automatically segregated at the time of electronic payment. In practice, this means that the tax amount does not enter the company’s cash balance in full, since the provider’s account receives only the net amount of the transaction. This new scenario requires greater tax, financial, and system controls to avoid impacts on cash flow.

### Does Split Payment change the company’s cash flow?

Yes. Under this model, the tax amount is withheld at settlement, reducing the provider’s immediate financial availability. Therefore, it will be essential to pay close attention to the transaction’s tax configuration, since any incorrect tax disclosure on the tax document may directly affect the net amount received.

### Why will correct IBS and CBS configuration be so important?

Because Split Payment depends on accurate tax information to ensure that automatic withholding is performed precisely. If there is an error in the tax disclosure on the tax document, withholding may occur incorrectly, creating financial impact and operational risk.

### Do I need to worry about Split Payment as early as 2026?

Yes, but mainly in terms of preparation. In 2026, the most important thing is for your company to have its systems, processes, and tax configurations properly adjusted for the new tax scenario. Although Split Payment is already part of the Tax Reform context and requires attention now, 2026 should be viewed as a period of adjustment and organization, not as a time when automatic collection is already in effect for transactions. Therefore, anticipating these adjustments now is essential to avoid future errors, cash flow impacts, and transition difficulties.

![Support agent with a headset helping a customer in a modern contact center](/_astro/site-cta03_R5VPG.webp) 

## Want to see this working at your ISP?

[ Request a Demo ](/en/request-a-demo/)

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