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Understanding NFS-e service invoice

NFS-e is Brazil's services e-invoice. Read about the national standard mandatory from January 2026, its issuer, API and IBS and CBS fields.

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NFS-e, the Nota Fiscal de Serviço eletrônica, is Brazil's electronic invoice for services. Each municipality used to set its own model; since January 2026 a national standard is mandatory, with a national issuer on the web, an API and an IBSCBS group for the new consumption taxes. Municipalities join by agreement, and many municipal variants are still in use. Klarbon support is planned, not available yet.

What is in a national NFS-e?

Property Value
Covers services, taxed by municipalities through ISS
Standard national NFS-e layout and schemas, published on the NFS-e portal
Mandatory from January 2026, under Complementary Law 214
Issue national issuer on the web, or the API
Tax reform IBSCBS group from January 2026
Municipalities join by agreement with the Receita Federal

The NFS-e portal publishes the layouts, the technical notes and news on the national standard (NFS-e portal). The Ministry of Finance announced the obligation from January 2026 and noted that 1,463 municipalities had signed up by August 2025 (Ministry of Finance). A city guide shows how the move works for one municipality, including the API and the IBS and CBS fields (Belo Horizonte).

NFS-e or NF-e?

NFS-e NF-e
Covers services goods
Main tax ISS, municipal ICMS, state
Authority municipality, through the national system state tax authority (SEFAZ)
Standard national standard and remaining municipal variants one national layout, model 55

What does Klarbon do with NFS-e?

Klarbon does not support NFS-e today; opening NFS-e XML is planned, not available yet. Klarbon does not issue NFS-e or connect to the national system or a municipality.

Frequently asked questions

What is an NFS-e?

The Nota Fiscal de Serviço eletrônica, the Brazilian electronic invoice for services, which are taxed by municipalities through ISS. Until the national standard, each municipality could set its own model.

What is the national NFS-e?

A single national standard for the NFS-e, with a national issuer on the web and an API. Since January 2026 it is mandatory under Complementary Law 214, and municipalities join it by agreement with the Receita Federal.

Do municipal NFS-e formats still exist?

Yes. Many municipal systems and layouts remain in use as municipalities move to the national standard, so one schema does not cover every NFS-e in Brazil.

What changed for the tax reform?

From January 2026 the national NFS-e layout has an IBSCBS group for the new consumption taxes, IBS and CBS, and the portal publishes technical notes with the filling rules.

Sources

Updated 6 November 2026