Summary
- Brazil’s Resolution CGSN No. 191/2026 postpones mandatory use of the national electronic service invoice, NFS-e, for qualifying Simples Nacional taxpayers from 1 September to 1 November 2026. [gov.br]
- Microenterprises and small businesses covered by the measure must use the National NFS-e Issuer, either through the web application or through API integration. [gov.br], [regfollower.com]
- The separate CBS and IBS requirements for Simples Nacional taxpayers take effect from 1 January 2027 rather than from the November 2026 NFS-e commencement date. [gov.br], [regfollower.com]
Extended article
Brazil has given microenterprises and small businesses under the Simples Nacional regime an additional two months to prepare for mandatory national-standard service invoicing.
Resolution CGSN No. 191/2026 revoked the earlier September start date and moved the obligation to 1 November 2026. Covered service providers must issue NFS-e through the national issuer, using either its web interface or an integrated API. [gov.br]
The postponement concerns the invoice-issuance platform. It should be distinguished from the introduction of CBS and IBS data requirements, which apply to Simples Nacional taxpayers from 1 January 2027. [gov.br], [regfollower.com]
Official external source: Brazilian Federal Revenue announcement on the revised NFS-e commencement date. [gov.br]
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