Global Daily Tax News, Brazil Extends E-Invoicing Deadline For Simples Nacional Taxpayers, (Aug 18, 2026)
Brazil has extended the deadline for taxpayers opting for the Simples Nacional regime to issue invoices in line with the new standardized electronic invoicing standard for invoices for services transactions, Nota Fiscal de Servicos Eletronica (NFS-e).
Newly issued Resolution CGSN No. 191/2026 provides for a new deadline of November 1, 2026, extended from September 1, 2026, while rules relating to documenting CBS and IBS for those opting for the Simples Nacional regime will take effect only from January 1, 2027
The NFS-e standard is being implemented this year, to reduce compliance costs for businesses by replacing differing rules at municipal level, alongside implementation of Brazil's two new value-added tax regimes.
The new Resolution provides that NFS-e must be issued through the national system (Emissor Nacional da NFS-e).