As of November 1, 2026, microenterprises (ME) and small businesses (EPP) opting for the Simplified National Tax Regime (Simples Nacional) will be required to issue their service invoices exclusively by the National Issuer of NFS-e. The change is contained in CGSN Resolution No. 191/2026 and structurally changes the way these companies issue their tax documents.

Until then, the issuance of the Electronic Service Invoice depended on the individual systems of each city hall, generating a fractional environment of registrations and layouts. Under the new rule, the municipal level is no longer the entry point, and operations are now centralized on a national-standard platform.

The change goes beyond simply switching websites: it requires prior accreditation, the updating of digital certificates, new operational workflows, and the discontinuation of the use of municipal systems for issuing service invoices.

NFS-e Issuance Channels

The issuance by the National Issuer is now carried out in two main ways

• Taxpayer Portal: Direct access to the national platform for manual entry.
• Integration via API: Direct connection between the company’s management/ERP software and the National SEFIN system.

In both cases, the document generated has legal validity throughout the national territory. It is important to note that this requirement applies strictly to service invoices (ISS), and microenterprises (ME) or small businesses (EPP) are prohibited from issuing NFS-e invoices for transactions subject exclusively to ICMS.

From MEI to MEs and EPPs: the expansion of the National Issuer

The Individual Microentrepreneur already issues its service notes by the National Issuer. The novelty of the resolution is to extend this logic to other Simples Nacional companies, which until then remained on municipal platforms. These companies have a higher volume of emissions, more complex operations and dependency on integration with ERPs.

The critical point of change is the lack of coexistence between the systems. There will be no transition period in which the municipal platform and the National Issuer operate simultaneously. On November 1, 2026, the municipal system will be discontinued for Simples Nacional companies and the National Issuer will become the only form of issuance of the Invoice. Any company that has not completed its registration and tested its workflow will be unable to issue invoices, which will directly impact its revenue and cash flow.

How can you tell the difference between IBS and CBS?

It is important to separate two distinct changes. The requirements for the National Issuer, which pertain to where and how the invoice is issued, and the highlighting of the new taxes introduced by the Tax Reform: the IBS (Tax on Goods and Services) and the CBS (Contribution on Goods and Services). For Simples Nacional companies, this filling is not yet mandatory in 2026, as shown below:

Both changes are part of the scope of the Tax Reform, but have different deadlines, fundamentals and natures.

How to register with the National Electronic Service Invoice Issuer?

To use the system and start issuing your service invoices in the unified environment, it is necessary to perform the initial registration of the company in the portal. The procedure is intuitive but requires attention to safety validation data.

1. Start of Registration: Access the NFS-e National Portal and click on the “Set up first access” [“Fazer primeiro acesso”] option.
2. Initial Identification: Fill in the company’s CNPJ, in addition to the CPF and the date of birth of the legal representative before the Federal Revenue Service.
3. Security Validation:
   1. IRPF Declarants: If the legal representative has declared Income Tax in the last two years, enter the receipt number of the tax return.
   2. If not, enter the voter registration number.
4. Contacts and Credentials: Enter a valid email address, confirm the address by entering it again, and create a strong password (that meets the requirements for uppercase letters, lowercase letters, numbers, and special characters).
5. Account Activation: Enter the verification code sent to the registered email to validate the address and complete the first access.

How to prepare for the National Issuer?

The recommendation is not to wait until the last minute to adapt. It is worth checking access to the National Issuer, reviewing the registrations, evaluating integration with the management system and testing the issuance before the turnaround.

The transition is both a medium-term simplification and an immediate concern: it standardizes issuance under a single standard, but requires each company to update its records and adjust its workflow within the specified timeframe, without any overlap between the old and new systems.

PLBrasil Accounting&Finance specializes in financial BPO, monitoring ancillary obligations and changes resulting from the Tax Reform, and supporting companies in managing their day-to-day cash flow with a focus on preventing disruptions in the issuance of tax documents.