Service Invoice in the Tax Reform Context

As a result of the Tax Reform, Electronic Service Invoice (NFS-e) will be subject to a mandatory national standard as of January 1, 2026.

This means that all municipalities and the Federal District must:

• Authorize taxpayers to use the National NFS-e Issuer, which provides a standardized layout available to all municipalities, or
• Maintain their own issuers, provided they make adjustments to include information required by the Tax Reform, and share it, through a standardized layout, with the NFS-e National Data Environment.

This measure aims to ensure the calculation of the new taxes – IBS and CBS – in an integrated and efficient manner.

Decisions by Major Capitals

Several other municipalities have already announced their decisions, which can be consulted at: https://www.gov.br/nfse/pt-br/municipios/municipios-aderentes.

This list is not updated daily by the tax authorities, so some municipalities that have already made their decision may appear as if they have not yet taken a position.

The decisions of each locality will begin to affect taxpayers as of January 1, 2026. To avoid problems in issuing tax documents, it is essential that companies' systems be adapted in 2025, ensuring full operation right at the start of the Tax Reform. It is also important to remember that taxpayers who regularly comply with ancillary obligations will be exempt from paying IBS and CBS during 2026.

Tax advice

Domingues e Pinho Contadores supports your company in adapting to tax changes. Count on the guidance of our specialized team: dpc@dpc.com.br.