- From 1 September 2026, microenterprises and small businesses under Simples Nacional in Brazil must issue the national standard Electronic Service Invoice (NFS-e).
- Issuance must be done exclusively through the NFS-e National Issuer, via web platform or API.
- The rule applies even if Simples Nacional status is pending, disputed, or under legal review, except for transactions only subject to ICMS taxation.
- The NFS-e will be valid nationwide and sufficient to establish tax credit, with federal entities having access to the data.
- The resolution was published on 28 April 2026 and amends previous regulations.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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