The Brazilian Federal Revenue Service has made the national standard Electronic Service Invoice (NFS-e) mandatory for microenterprises and small businesses under Simples Nacional from 1 September 2026, standardising issuance through the NFS-e National Issuer and strengthening nationwide tax integration.
The Brazilian Federal Revenue Service has introduced mandatory issuance of the national standard Electronic Service Invoice for taxpayers under the Simples Nacional regime, according to Resolution CGSN No. 189 of 23 April 2026, published in the Official Gazette on 28 April 2026.
The resolution amends CGSN Resolution No. 140/2018, which regulates the Simples Nacional regime, and establishes that microenterprises (ME) and small businesses (EPP) opting for Simples Nacional must issue the national standard NFS-e whenever providing services subject to this document. The issuance must be carried out exclusively through the NFS-e National Issuer, either via the web platform or API.
The rule also provides that the national NFS-e must be used in cases where the Simples Nacional option is pending analysis, under administrative dispute, or subject to legal impediments, even where retroactive inclusion in the regime is permitted. However, issuance of the national standard NFS-e is prohibited for transactions exclusively subject to ICMS taxation.
The fiscal document will be valid throughout the national territory and will be sufficient to establish and constitute the tax credit. Access to NFS-e data by federal entities will be ensured through the NFS-e Municipal Panel or a shared data environment, subject to minimum information security requirements.
The resolution will enter into force on 1 September 2026.
This announcement was made on 28 April 2026.
