How to issue a service invoice in 2026? This will be one of the main concerns for service providers and independent professionals, given the entry into force of National Electronic Service Invoice (NFS-e Nacional).
The change represents a definitive break with the municipal model of issuing service invoices and ushers in a new era of standardization, oversight, and tax integration in Brazil.
Unlike specific changes seen in the past, the new national NFS-e issuer is directly connected to the tax reform, strengthening data cross-referencing, and creating a single basis for calculating consumption taxes.
Therefore, understanding now how to issue service invoices in 2026 is essential to avoid tax risks, fines, and negative impacts on companies' cash flow.
In this article CLM Controller Accounting explains in detail how the issuance of service invoices will work under the new national model, who will be affected, what precautions are essential, and how to prepare strategically.
What is the National NFS-e and why does it replace municipal systems?
A National Electronic Service Invoice (NFS-e Nacional) It is a standardized electronic tax document at the federal level, created to replace the thousands of service invoice templates currently used by Brazilian municipalities.
Until then, each city hall developed its own issuance system, with specific rules, layouts, registrations, and requirements.
However, this scenario has always been a major problem for companies that provide services in different cities, in addition to generating high operating costs, frequent errors, and difficulties in complying with tax obligations.
With National NFS-e, broadcasting becomes centralized in a National Data Environment (ADN), administered by the Internal Revenue Service in conjunction with municipalities.
The note is no longer “generated” in the city hall system and is now recorded in a national database, accessible to municipal, state, and federal tax authorities.
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When will the issuance of the National NFS-e become mandatory in 2026?
One of the most frequently asked questions is about the mandatory deadline. The implementation of the National NFS-e is taking place gradually, in accordance with the municipalities' adoption schedule, but the The deadline for consolidating the model is January 2026..
From that date on, the expectation is that:
- All municipalities are integrated with the national issuer
- The issuance of service invoices occurs exclusively within the national environment.
- Municipal systems should be discontinued
- Companies cannot choose between local or national issuers
This transition period was established to allow municipalities, companies, and accounting firms to adapt their systems, processes, and records, reducing operational impacts.
Ignoring this schedule may result in difficulties in issuing invoices, tax inconsistencies, and exposure to penalties.
Who will be required to issue service invoices through the new national issuer?
The mandatory nature of the National NFS-e covers all service providers, regardless of size or tax regime. This includes:
- Simples Nacional companies
- Presumed Profit Companies
- Real Profit Companies
- Self-employed professionals with a CNPJ (Corporate Taxpayer ID)
- MEIs providing services
It is important to emphasize that the National NFS-e is intended exclusively for service provision. Companies that sell goods are still required to issue Electronic Product Invoices (NF-e).
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How to issue service invoices in 2026 using the new national issuer?
Now that you know that the National Service Invoice will be mandatory in 2026, it's time to check out the step-by-step guide to start issuing invoices in the new standard.
Don't worry, because contrary to what many people think, the process will not undergo many changes. In other words, the information to be provided on each invoice issued will be the same, namely:
- CNPJ (Corporate Taxpayer ID), company name, and customer address;
- Description of services provided;
- Value of services rendered;
- Municipality where services are provided.
In practice, what really changes is the electronic address, that is, the website that will be used to issue the documents.
Starting in 2026, instead of using your municipality's city hall system, you will need to access the following address: https://www.nfse.gov.br/EmissorNacional/.
Then, simply log in with the company's digital certificate and click on “New NFSe” and follow the instructions provided by the issuing system, which will request the information listed above.
Once everything has been filled in, simply check the information and confirm the issuance of the invoice, which can then be printed or sent to the customer via digital channels such as email or WhatsApp.
Don't worry if you have any questions when you start issuing national service invoices., Please contact us and receive support from our team of experts.
How CLM Controller Accounting can assist your company in issuing invoices
Given this new scenario, having specialized accounting services is no longer optional.
A CLM Controller Accounting acts strategically in supporting companies that need to adapt to the new national NFS-e issuer and structural changes in Brazilian taxation.
CLM assists in reviewing tax frameworks, adjusting registrations, organizing invoice issuance processes, integrating with management systems, and preparing for the impacts of tax reform.
More than ensuring the correct issuance of service invoices, the focus is on protect the company against tax risks, inconsistencies, and fines, offering security in an increasingly digital and integrated environment.
Conclusion
Understanding how to issue a service invoice in 2026 is a strategic necessity for companies that wish to maintain tax compliance and predictability in a scenario of profound tax changes.
O new national issuer of NFS-e It brings simplification, but also raises the level of control, oversight, and data cross-checking.
Those who anticipate and organize processes turn this obligation into a competitive advantage. Those who ignore change take unnecessary risks.
A CLM Controller Accounting is prepared to support companies in this transition, offering technical, strategic, and preventive insight to navigate 2026 with fiscal security and solid governance.
To learn more and maintain your company's tax compliance, please contact us!
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