National NFS-e mandatory for Simples companies since 1 November 2026: what to do
Updated · Rotomal
Since 1 November 2026, Brazil's Simples Nacional ME and EPP issue service invoices (NFS-e) only through the Emissor Nacional, web or API, even if the city has its own issuer (CGSN Resolution No. 191/2026). The service period date counts: invoices for periods from 1 November 2026 issued in a city system must be blocked or rejected. MEI has used the Emissor Nacional since 2023, and IBS/CBS fields become mandatory for Simples companies only in 2027.
Timeline
| Date | What changes | Who |
|---|---|---|
| 1 Sep 2023 | National-standard NFS-e mandatory | MEI service providers |
| 4 Aug 2026 | CGSN Resolution No. 191/2026 moves the date from 1 Sep to 1 Nov 2026 | Simples Nacional ME and EPP |
| 1 Nov 2026 | Issuing only through the Emissor Nacional (web or API) | Simples Nacional ME and EPP |
| 2027 | IBS/CBS groups on the NFS-e become mandatory | Simples Nacional companies |
What it means in practice
- The rule covers services subject to the NFS-e. Operations subject only to ICMS are outside it.
- What counts is the service period date (competência), not the date you issue.
- Invoices for periods before 1 November 2026 stay in the city's flow.
- For periods from 1 November 2026, city systems must block Simples invoices; if one slips through, the National Data Environment rejects it.
- If you invoice through an ERP or issuer integrated with the city, the integration must be repointed to the Emissor Nacional API.
- Since 1 November the portal supports representation and profile switching, so the accountant can act with their own access.
How to start today
- Confirm with your accountant that the company is in the Simples Nacional as ME or EPP.
- Do the first access in the Emissor Nacional with username and password or a digital certificate. gov.br works only for MEI.
- Check that your city has an agreement and has enabled the national issuers. If you get a city error, the fix is with the city.
- Set up your services with the 6-digit national tax code and the NBS in the required version.
- Issue one invoice and check the XML and DANFSe before sending it to the customer.
Fines and consequences
In practice, an invoice issued in the wrong system does not count: it is blocked or rejected, and the service has no valid tax document. The official FAQ notes that failing to issue a tax document can lead to a fine of 100% of the reference tax, on top of the tax itself.
So the key is not to stop invoicing: if the Emissor Nacional does not work for you, record the problem and contact your accountant and the city the same day.
IBS and CBS in 2027
Using the Emissor Nacional and filling in IBS/CBS are separate timelines. For Simples companies, the IBS/CBS groups become mandatory only in 2027. In 2026 a missing group does not reject the invoice, but a group that is filled in goes through all the validation rules.
Between 1 and 30 September 2026, Simples companies could opt to pay IBS and CBS under the regular regime for the first half of 2027. If you don't know whether your company opted in, ask your accountant before January.
Questions
Do Lucro Presumido companies also have to switch on 1 November?
CGSN Resolution No. 191/2026 covers Simples Nacional ME and EPP. Other companies follow the city's rules; check with the city and your accountant.
Can I issue from the app?
For Simples ME and EPP, the guidance of 29 October 2026 names the Emissor Nacional web issuer and the API. The NFSe Mobile app was designed for simplified issuing, so plan on the web issuer or the API. Each channel uses its own DPS series range.
Does the Emissor Nacional charge a monthly fee?
No. It is the government's official system. Paid issuers charge for integration and extra features.
Does an MEI need to do anything new?
MEI has had to use the national standard since 1 September 2023, with gov.br login at silver or gold level.
What if the portal is down?
Keep a record of the attempt, issue as soon as the service returns and tell your accountant. If in doubt about deadlines, ask the city.
Sources
- National NFS-e portal: CGSN moves the deadline to 1 November Source: gov.br
- National NFS-e portal: guidance for Simples companies (29 October 2026) Source: gov.br
- National NFS-e portal: FAQ v1.2 (27 October 2026) Source: gov.br
- National NFS-e portal: representation and profile switching Source: gov.br
- Receita Federal, Portal do Simples Nacional: option for the regular IBS/CBS regime Source: www8.receita.fazenda.gov.br
- Agência Sebrae: national-standard NFS-e mandatory for MEI Source: agenciasebrae.com.br
- Focus NFe: pricing Source: focusnfe.com.br
- NFE.io: pricing Source: nfe.io
- ClickNotas: NFS-e issuer plans Source: clicknotas.com.br