- 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.
Latest Posts in "Brazil"
- Brazil’s New VAT Rules: Foreign Digital Service Providers Face Expanded Tax and Compliance Obligations
- Brazil Indirect Tax Reform: Key Impacts for Nonresident Sellers and Digital Platforms Serving Brazilian Customers
- Brazil Changes NF‑e Rules: 90‑Day Confirmation Deadline and New DANFE Formats
- Brazil Introduces Destination-Based VAT on Digital Services, Targeting Non-Resident Providers and Marketplaces
- Brazil Issues First Detailed VAT Regulations, Marking Key Step in Indirect Tax Reform Implementation
