Brazil mandates national NFS-e standard for small businesses

Micro-enterprises (ME) and small businesses (EPP) under the Simples Nacional tax regime in Brazil must begin issuing electronic service invoices (NFS-e) using the national standard starting November 1, 2026. This requirement, established by Resolution CGSN nº 191/2026, follows a postponement from the original September deadline.

Invoices must be issued via the National NFS-e Issuer through the web portal, mobile application, or API integration. While the transition to the national issuer begins in November 2026, the tax reform rules regarding CBS and IBS will not apply to these documents until January 1, 2027.

All Simples Nacional taxpayers will be enabled to use the National Issuer regardless of whether their specific municipality maintains its own system. Municipalities can facilitate this transition by releasing the National Issuer through their administrative panels.