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Legislation library · ISS and NFS-e

ISS and NFS-e legislation: the rules, their status and the source

22 rules on the municipal services tax (ISS) and the national-standard service invoice (NFS-e): what each one regulates, where the tax is due, who is liable for it and where the official source is.

Reconciliation of each period in SAP is covered in ISS assessment in SAP.

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Index

Where to start, based on your role

Each role in the company reads this legislation from a different angle.

01Tax and accounting

Where the tax is due, who is liable for it and which rule supports each point, with article and official source.

Go to the section

02IT and SAP

What the system must keep for each invoice: sub-item, municipality, current rate and the NFS-e event that counts.

Go to the section

03Management and decisions

The LC 175 deadlines, the tax reduction from 2029 to 2032 and the end in 2033, with no calculation of amounts.

Go to the section

04Audit and control

The official source and the status of each entry, to check before use.

Go to the section
Direct links
Direct links:place of taxwho is liablecalendartimelineLC 116ratesNFS-etransitionDFSpro's role
Highlights

What to watch now

Six points with dates, from the duty of municipalities to use the NFS-e to the end of the tax.

2033

End of ISS

EC 132 ends ISS from 2033 (ADCT, art. 129). See the entry

2029 to 2032

Rates being reduced

Reductions of 10%, 20%, 30% and 40% on the rates of 31/12/2028 (LC 116, art. 8-B). See the entry

01/01/2026

Municipalities and the NFS-e

Since 2026, the city hall must allow issuance in the national environment or pass the invoices from its own issuer to the ADN (LC 214, art. 62). See the entry

24/09/2025

Towing and lifting

LC 218/2025 puts sub-item 14.14 at the place of the work. See the entry

EFD ISS

Under construction

The EFD ISS page on the NFS-e Portal only shows a notice that it is under construction. See the entry

02/06/2023

STF and the service taker

Reported ruling on ISS at the service taker's domicile. The reach is in the STF decision. See the entry

Place of tax

Where ISS is due, sub-item by sub-item

The general rule is the service provider's establishment. The exceptions in art. 3 of LC 116, in the compiled text, are below.

Sub-item or caseServicePlace of taxLegal basis
General ruleAny service on the list, with no exception belowProvider's establishment or, without one, the provider's domicileMain clause
Service from abroadService coming from abroad or started outside the countryEstablishment of the service taker or intermediary, or where it is domiciledItem I
3.05Assignment of scaffolding, stages and temporary structuresInstallation of the structuresItem II
7.02, 7.19 and 14.14Construction works, monitoring and supervision of works, and towing, crane and lifting servicesExecution of the workItem III
7.04DemolitionPlace of demolitionItem IV
7.05Repair, maintenance and renovation of buildings, roads, bridges and portsPlace of the buildings, roads, bridges and portsItem V
7.09Sweeping, collection, treatment and disposal of wasteExecution of the serviceItem VI
7.10Cleaning and upkeep of roads, buildings and gardensExecution of the serviceItem VII
7.11Decoration, gardening, tree cutting and pruningExecution of the serviceItem VIII
7.12Control and treatment of effluentsExecution of the serviceItem IX
7.16Afforestation, reforestation and similarPlace of the forestry serviceItem XII
7.17 and 7.18Shoring and containment, cleaning and dredgingExecution of the serviceItems XIII and XIV
11.01Custody and parking of vehicles, aircraft and vesselsWhere the asset is stored or parkedItem XV
11.02Surveillance, security and monitoringPlace of the goods, of the livestock or of the domicile of the people watchedItem XVI
11.04Storage, warehousing, loading and unloadingPlace of storage or custodyItem XVII
Item 12, except 12.13Entertainment, leisure and amusementPlace where the service is performedItem XVIII
Item 16Transport, under item 16 of the listMunicipality where the transport is carried outItem XIX
17.05Supply of laborEstablishment of the party taking the laborItem XX
17.10Planning and organization of fairs and congressesPlace of the fair, exhibition or congressItem XXI
Item 20Port, airport and terminal servicesPort, airport, rail port or terminalItem XXII
4.22, 4.23, 5.09, 15.01 and 15.09Health plans, cards, funds, consortia and leasingDomicile of the service taker, subject to the STF caveatItems XXIII to XXV
3.04Lease or use of railways, highways, poles, cables and pipelinesEach municipality with a stretch or a pole§ 1
22.01Operation of a highwayEach municipality with a stretch of the highway operated§ 2
Minimum not metService where art. 8-A, main clause or § 1, was not respectedEstablishment of the service taker or intermediary, or where it is domiciled§ 4
Maritime watersServices performed in maritime waters, except 20.01Provider's establishment§ 3
How they connect

How the rules connect

From the complementary law to the invoice and from the invoice to the national base.

LC 116 defines and the others amend

LC 157/2016 changes the place of tax, creates the floor and changes the list. LC 183/2021 and LC 218/2025 touch sub-items and liability. LC 214/2025 adds art. 8-B.

The list links the law to the document

Each service invoice comes from a sub-item of the list, and the sub-item decides place, liable party and rate. The municipal code is a layer that local law defines.

The DPS generates the NFS-e

The provider sends the Service Provision Declaration (DPS) to the national or local issuer, and the NFS-e is generated and shared with the ADN (Res. 3/2023, art. 3).

The ADN feeds the IBS

NFS-e data in the ADN goes to the Treasury Departments of MG and RS and, later, to the IBS Management Committee (Res. 6/2025).

The payment slip unifies collection

The Portal describes a standard payment slip that gathers the taxes shown on the NFS-e. The rule that makes it mandatory must be confirmed.

EC 132 closes the cycle

EC 132 reduces ISS from 2029 to 2032 and ends it in 2033. LC 214 turns the reduction into rates and requires municipalities to use the NFS-e.

Liable party and withholding

Who is liable for the tax

The taxpayer is the provider. The law may name someone else as liable, and § 2 of art. 6 already names some cases.

CaseWho is liableWhat the rule saysLegal basis
Municipal lawThird party linked to the taxable eventLiability assigned expressly by law of the municipality or the DF, replacing that of the taxpayer or as a secondary liabilityArt. 6, main clause
Service from abroadService taker or intermediaryLiable for the service coming from abroad or started outside the countryArt. 6, § 2, I
List of sub-itemsLegal entity that takes or intermediates the service, even if immune or exemptSub-items 3.05, 7.02, 7.04, 7.05, 7.09, 7.10, 7.12, 7.16, 7.17, 7.19, 11.02, 17.05 and 17.10, with the caveat of 11.05 in relation to 11.02Art. 6, § 2, II
Minimum not metLegal entity that takes or intermediates the serviceWhen the tax is due at the service taker for breach of art. 8-A, main clause or § 1Art. 6, § 2, III
Cards and similarCard acquirers and issuersThey are liable for the tax due by the card brands on the services of sub-item 15.01 (the persons in items II and III of § 9 of art. 3)Art. 6, § 2, IV
LC 175 servicesOnly the taxpayerAssigning liability to a third party is prohibited for LC 175 servicesLC 175, art. 8
Calendar

Deadlines and dates for ISS

The monthly deadlines apply to LC 175 services. The deadlines for other services are set by the law of each municipality.

Day 25

Declaration (LC 175)

By day 25 of the month after the taxable event, for LC 175 services (art. 3), subject to the STF caveat.

Day 15

Payment (LC 175)

By day 15 of the following month, by bank transfer. If banks are closed, it moves to the day before (art. 7), subject to the STF caveat.

01/01/2026

NFS-e in municipalities

Duty in art. 62 of LC 214 for municipalities and the Federal District.

2029

10% reduction

Art. 8-B, I, on the rate of 31/12/2028.

2030

20% reduction

Art. 8-B, II.

2031

30% reduction

Art. 8-B, III.

2032

40% reduction

Art. 8-B, IV. The rule in art. 62 of LC 214 also ends, on 31/12/2032.

2033

ISS ended

ADCT, art. 129.

Timeline

From 2003 to 2033, date by date

The rules in the order in which they took effect.

DateWhat changedRule
31/07/2003LC 116 creates ISS in a complementary law, with the list of services (DOU of 01/08/2003)LC 116/2003
29/12/2016LC 157 creates the 2% minimum rate, changes art. 3 and amends the listLC 157/2016
23/09/2020LC 175 creates the national standard for the ISSQN ancillary obligation and the CGOALC 175/2020
22/09/2021LC 183 creates sub-item 11.05 and adjusts the service taker's liabilityLC 183/2021
30/06/2022Agreement creates the national-standard NFS-e (DOU of 01/07/2022)NFS-e Agreement
16/03/2023Internal Rules of the CGNFS-eCGNFS-e Resolution 1/2023
10/05/2023Appointment of the members of the Executive SecretariatCGNFS-e Resolution 2/2023
02/06/2023Ends the virtual STF session on ISS at the service taker's domicile, according to news reportsADI 5835, ADI 5862 and ADPF 499
30/08/2023National-standard NFS-e model (DOU of 01/09/2023)CGNFS-e Resolution 3/2023
20/12/2023EC 132 promulgated, with the schedule for ending ISSEC 132/2023
16/01/2025LC 214 creates IBS, CBS and IS, and amends LC 116LC 214/2025
21/07/2025Sharing of NFS-e data with MG and RS (DOU of 29/07/2025)CGNFS-e Resolution 6/2025
24/09/2025Towing, crane and lifting at the place of the work (DOU of 25/09/2025)LC 218/2025
01/01/2026Municipalities required to use the national-standard NFS-eLC 214/2025, art. 62
01/01/2029Reduction of ISS rates beginsLC 116, art. 8-B
01/01/2033ISS endedEC 132, ADCT art. 129
Library

The rules, by topic

22 rules in six groups, from LC 116 to the end of the tax.

In forcerule in force, with no caveat
With a caveathas an effective date or depends on a court decision or a complementary act
Replacedanother obligation took the place of the rule

ISS: scope, place and base4 rules

What LC 116 taxes, where the tax is due, on what amount, and the list of services behind all of it.

In force

LC 116/2003, arts. 1 and 2: taxable event and non-incidence

What it regulates
Municipalities and the Federal District institute ISS, which arises when a service on the attached list is provided, even if it is not the provider's main activity (art. 1). It also applies to a service coming from abroad or started outside the country (§ 1) and does not depend on the name given to the service (§ 4). A service on the list does not pay ICMS (Brazil's state value-added tax), except where expressly stated, even if goods are supplied (§ 2). Article 2 takes out of the scope exports of services, work under an employment relationship and the amount intermediated in the securities market, among other cases.
Status
In force, in the compiled text of the Planalto (Presidency of Brazil) site. Under the sole paragraph of art. 2, a service performed in Brazil with the result here does not count as an export, even if paid from abroad.
Point to watch in SAP
Treating an operation as a service, goods or a service with goods is the client's decision. The master data must keep the criterion that put each item on one side or the other.

ISS assessment in SAP

Planalto: LC 116/2003
With a caveat

LC 116/2003, arts. 3 and 4: where the service is provided

What it regulates
As a rule, the provider's address applies: the provider's establishment or, if there is none, the provider's domicile (art. 3, main clause). The article lists exceptions where the tax is due elsewhere, such as the place of the work (sub-items 7.02, 7.19 and 14.14), the municipality where the transport is carried out (item 16) and the service taker's domicile for health plans, cards and leasing. A provider's establishment is the place where the service is provided, permanently or temporarily, that forms an economic or professional unit, whatever its name, headquarters, branch or office (art. 4).
Status
In force. Item III cites sub-items 7.02, 7.19 and 14.14 since LC 218/2025. Items XXIII to XXV, added by LC 157/2016 and adjusted by LC 175/2020, are under the caveat in the STF entry in this group. The "Place of tax" table gathers the exceptions, sub-item by sub-item.
Point to watch in SAP
The competent municipality changes with the sub-item on the list. The system must derive the place from the sub-item and the service master, not from a single default.

NFS-e by municipality in SAP

Planalto: LC 116/2003
In force

LC 116/2003, art. 7: calculation base

What it regulates
The price of the service is the calculation base (art. 7, main clause). When the service in sub-item 3.04 (railways, highways, poles, cables, pipelines and ducts) is provided in the territory of more than one municipality, the base is proportional to the length of the route or the number of poles in each (§ 1). The value of materials supplied by the provider in the services of sub-items 7.02 and 7.05 is not part of the base (§ 2, I). Item II of § 2 and § 3 were vetoed.
Status
In force, in the Planalto compilation. The text shows the vetoes of item II of § 2 and of § 3.
Point to watch in SAP
The deduction of materials applies only to 7.02 and 7.05. Whoever provides these services must separate material and service already in the document that originates the invoice.
Planalto: LC 116/2003
In force

LC 116/2003, attached list of services

What it regulates
The list has 40 items, from item 1 (information technology) to item 40 (works of art made to order), each with sub-items. Only a service on the list pays ISS (art. 1). Among the items are 4 (health), 10 (intermediation), 15 (banking and financial services), 16 (municipal transport), 17 (technical, administrative, legal and accounting support) and 22 (highway operation).
Status
In force. Later complementary laws changed sub-items: 1.03, 1.04 and 1.09 by LC 157/2016, and 11.05 by LC 183/2021. The NFS-e Portal navigation has a shortcut to the list.
Point to watch in SAP
Each municipality may have its own service code. The master data must keep the link between the municipal code and the sub-item of the list.

National-standard NFS-e in SAP

Planalto: LC 116/2003Planalto: LC 157/2016

Rates and benefits3 rules

The 5% ceiling, the 2% floor and the law that created the floor.

In force

LC 116/2003, art. 8: maximum rate of 5%

What it regulates
The maximum ISS rate is 5% for the other services (art. 8, II). Item I was vetoed. Each municipality's rate is set by municipal law, within that ceiling.
Status
In force. From 2029 to 2032, the rates in force on 31/12/2028 get the reduction in art. 8-B, covered in the transition group. The NFS-e Portal has an ISSQN rates page.
Point to watch in SAP
The rate is data by municipality and by period. The system must keep the validity of each rate, not only the latest value.
Planalto: LC 116/2003
With a caveat

LC 116/2003, art. 8-A: minimum rate of 2%

What it regulates
The minimum rate is 2% (main clause). The tax may not have an exemption, incentive or benefit, including a reduced base or presumed credit, that results in a burden below the minimum, except in sub-items 7.02, 7.05 and 16.01 (§ 1). A municipal law that disregards the minimum for a service provided to a service taker in another municipality is void (§ 2), and the provider has the right to a refund of what it paid under the void law (§ 3).
Status
In force in the compiled text, added by LC 157/2016. Article 6 of LC 157 gave governments one year to repeal rules contrary to the main clause and § 1. The Planalto site keeps, in LC 157, the note "See ADI 5835". The reach of the reported STF decision on this article must be confirmed in the decision itself.
Point to watch in SAP
A municipal benefit that reduces the burden below 2% is a point to watch when checking the effective rate. Reading the case is the client's job.
Planalto: LC 116/2003Planalto: LC 157/2016
In force

LC 157/2016: what changed in LC 116

What it regulates
Published on 29/12/2016, it amends LC 116. It changes art. 3 (items XII, XVI and XIX, the new XXIII to XXV and § 4), art. 6, creates art. 8-A with the 2% floor and amends the list of services (sub-items 1.03, 1.04 and 1.09, among others). The title also mentions Law 8.429/1992 and LC 63/1990.
Status
In force on publication (art. 7), with art. 8-A, main clause and §§ 1 and 2, only after the period in art. 6 (art. 7, § 1). The Planalto text shows the note "See ADPF 499, ADI 5862 and ADI 5835" in art. 1, and the Planalto site marks as vetoed parts of the items of art. 3 that the law tried to add.
Point to watch in SAP
Whoever provides processing, hosting or software services (1.03 and 1.04) and internet content (1.09) must read the list in the wording of this law.
Planalto: LC 157/2016Planalto: LC 116/2003

Place at the service taker's domicile3 rules

The rule that takes the tax on some services to the service taker's municipality, the law on the national standard for the ancillary obligation and the reported STF decision.

With a caveat

LC 175/2020: national standard for the ISSQN ancillary obligation

What it regulates
Creates a national standard for the ancillary obligation for the services in sub-items 4.22, 4.23, 5.09, 15.01 and 15.09. The tax is determined and declared in an electronic system with a unified standard (art. 2). The ISSQN Ancillary Obligations Management Committee, the CGOA, has 10 members and regulates the standard (arts. 9 to 11). The layout changes only after 3 years and with 1 year's notice (art. 10, §§ 1 and 2). Assigning liability for the credit on these services to a third party is prohibited (art. 8). Sub-items 15.01 and 15.09 are exempt from issuing an invoice (art. 6).
Who files and the deadline
Declaration by day 25 of the month after the taxable event (art. 3). Payment by day 15 of the following month, by bank transfer in the Brazilian Payment System (art. 7). If banks are closed on day 15, it moves to the previous business day (art. 7, § 1).
Status
Published on 23/09/2020. The Planalto site marks several articles, among them 2, 3, 6, 9, 10, 13 and 14, with the note "See ADPF 499, ADI 5862 and ADI 5835". The reach of the reported STF decision is in the next entry.
Point to watch in SAP
Whoever provides these services should confirm with their legal team which declaration and payment rule applies before setting up deadlines and payment methods.
Planalto: LC 175/2020
With a caveat

STF: ADI 5835, ADI 5862 and ADPF 499 on ISS at the service taker's domicile

What it regulates
Actions that challenge provisions of LC 157/2016 and LC 175/2020 that take ISS on health plans, cards, funds, consortia and leasing to the service taker's municipality. According to portal and legal newsletter reports, the Full Court judged the merits in a virtual session that ended on 02/06/2023, with the minutes published on 14/06/2023, declared part of LC 157 and art. 14 of LC 175 unconstitutional and struck down other articles of LC 175 as a consequence.
Status
The summaries differ in wording, and the compiled Planalto text keeps the "See" note without stating the reach. Confirm the reach in the STF decision and the law of each municipality with the client's legal team.
Point to watch in SAP
Before setting up any rule for place at the service taker's domicile, the client confirms the reach of the decision and the law of each municipality with its legal team.
Planalto: LC 157/2016Planalto: LC 175/2020
With a caveat

LC 116/2003, art. 3, items XXIII to XXV and §§ 5 to 12: who the service taker is

What it regulates
In the compiled text, the tax on sub-items 4.22, 4.23 and 5.09, on the services of card administrators and the others in 15.01, and on 15.09 is due at the service taker's domicile. Paragraphs 5 to 12 say who the service taker is: the contracting party, or the unit for which the service was stipulated, and, in specific cases, the health plan beneficiary (the holder, if there are dependents), the first card holder, the accredited establishment, the fund shareholder, the consortium member and the lessee.
Status
Text of the compilation, added by LC 157/2016 and redrawn by LC 175/2020, under the caveat in the STF entry. The Planalto site treats the earlier wording of item XXV, which cited sub-item 10.04, as replaced.
Point to watch in SAP
Whoever provides these services must know, from the contract, who the service taker is under the legal definition, and not only who receives the bill.
Planalto: LC 116/2003Planalto: LC 175/2020

Liable party, withholding and recent adjustments3 rules

Who is liable for the tax besides the provider and the two complementary laws of 2021 and 2025 that changed LC 116.

In force

LC 116/2003, arts. 5 and 6: taxpayer and liable party

What it regulates
The taxpayer is the service provider (art. 5). Municipalities and the Federal District may, by law, assign liability for the credit to a third party linked to the taxable event, replacing that of the taxpayer or leaving it as secondary (art. 6). The liable party pays the tax, the fine and the surcharges in full, whether or not there was withholding (§ 1). Paragraph 2 names as liable the service taker or intermediary of a service from abroad and the legal entity that takes a list of sub-items, even if immune or exempt.
Status
In force. Withholding the tax at source for other services depends on the law of each municipality. The "Who is liable for the tax" table gathers the cases in § 2.
Point to watch in SAP
Whether or not to withhold ISS from the supplier is a municipal rule. The master data must say, by municipality and by sub-item, when the service taker withholds.

ISS assessment in SAP

Planalto: LC 116/2003
In force

LC 183/2021: monitoring and tracking of vehicles and cargo

What it regulates
Creates sub-item 11.05 of the list, for remote monitoring and tracking services of vehicles, cargo, people and livestock in circulation, by mobile telephony, satellite, radio or other means, including by Vehicle Information Technology companies, whether or not the provider owns the infrastructure. It changes item II of § 2 of art. 6 of LC 116, which makes an exception for 11.05 in the list of services where the legal-entity service taker is liable.
Status
Published on 22/09/2021, in force on publication (art. 3). The title says the law makes explicit that ISS applies to this service.
Point to watch in SAP
Which sub-item each tracking service falls under is the client's decision with its adviser. The system follows the classification recorded.
Planalto: LC 183/2021Planalto: LC 116/2003
In force

LC 218/2025: intramunicipal towing, crane and lifting

What it regulates
Amends item III of art. 3 of LC 116 to include sub-item 14.14 (intramunicipal towing, crane and lifting) among the services whose ISS is due at the place where the work is carried out, together with 7.02 and 7.19.
Status
Published on 24/09/2025 (DOU of 25/09/2025), in force on publication (art. 2). The title says the law makes explicit the place of tax for these services.
Point to watch in SAP
The service in sub-item 14.14 now depends on the address of the work. The order or contract must carry that address for the invoice and the payment.
Planalto: LC 218/2025Planalto: LC 116/2003

National-standard NFS-e6 rules

The resolution that sets the invoice model, the committee that governs it and what the NFS-e Portal describes.

In force

CGNFS-e Resolution 3/2023: issuer, authorization, events and storage

What it regulates
The DPS goes to the National Public Issuer, exclusively for the MEI's NFS-e, and also when the municipality chose the National SEFIN, or to the local issuer, which shares the document with the ADN (art. 3). The taxpayer must first be authorized in the issuers (art. 4). An issued invoice changes only by cancellation or replacement, which cannot be undone after processing (art. 7). Article 8 lists 16 events: cancellation, cancellation by replacement, tax review, statements by the provider, service taker and intermediary, tacit confirmation, cancellation by the authority, blocking and unblocking. The DANFSe, in PDF, is only a summary view and may not carry data outside the XML (art. 13).
Status
Published in the DOU of 01/09/2023, Section 1, p. 37, in force on publication (art. 14). Check on the Portal whether there has been a later change. The entry for the same resolution on the electronic tax documents page summarizes the essentials.
Point to watch in SAP
Issuing, cancelling and replacing are separate events. The flow must keep the link between the cancelled invoice and the replacement (art. 8, II) and the storage of the XML for the period set by law (art. 6).

Entry on the electronic tax documents page National-standard NFS-e in SAP

DOU: CGNFS-e Resolution 3/2023List of management committee resolutions
In force

CGNFS-e Resolutions 1 and 2/2023: the management committee

What it regulates
Resolution 1, of 16/03/2023, approves the Internal Rules of the Management Committee of the national-standard NFS-e, the CGNFS-e, whose purpose is to regulate the national NFS-e standard. Resolution 2, of 10/05/2023, appoints the members of the Executive Secretariat. The committee was created by clause 12 of the Agreement of 30/06/2022, published in the DOU of 01/07/2022, Section 3, p. 56.
Status
Resolution 1 was published in the DOU of 22/03/2023 and Resolution 2 in that of 24/05/2023. Check on the Portal whether there has been a later change or repeal, and the text of the Agreement of 30/06/2022.
Point to watch in SAP
Layout changes come from the committee and the Executive Secretariat, by technical note published on the Portal. The source to follow is the Portal, not third-party notices.
List of management committee resolutions
With a caveat

CGNFS-e Resolution 6/2025: NFS-e data for Minas Gerais and Rio Grande do Sul

What it regulates
Allows delivery of the national NFS-e data from the ADN, with NSU from 01/01/2025, to the Treasury Departments of Minas Gerais and Rio Grande do Sul, until the IBS Management Committee is set up. After it is set up, sharing is direct with it (§ 1). The 2025 data serves only to develop and validate IBS systems (§ 2), with tax secrecy and data protection observed (§ 3).
Status
Dated 21/07/2025 and published in the DOU of 29/07/2025, in force on publication. After the IBS Management Committee is set up, sharing becomes direct with it, and the current state is checked on the Portal.
Point to watch in SAP
It shows that the NFS-e in the ADN feeds IBS assessment. Wrong data on the invoice today becomes wrong data in the national base.

IBS and CBS in the NFS-e, on the electronic tax documents page

DOU: CGNFS-e Resolution 6/2025List of management committee resolutions
In force

CGNFS-e Resolutions 5/2025 and 7/2025 and SE/CGNFS-e Order 1/2025: working groups

What it regulates
Resolution 5, of 28/03/2025 (DOU of 31/03/2025), creates the public-private advisory Working Group GT-NFS-e, to improve the NFS-e. SE/CGNFS-e Order 1, of 03/12/2025, appoints staff to the working groups created by Resolution 7, of 20/10/2025, among them the layout and technology group.
Status
Acts that organize the committee, with no issuing rule. Resolution 7 is on the Portal as a scanned PDF, with 24/10/2025 in the file name and 20/10/2025 in the Order. Its text is checked on the Portal.
Point to watch in SAP
No direct effect on setup. It helps to know who decides layout changes and where to follow them.
List of management committee resolutions
With a caveat

NFS-e Portal: ADN, payment slip and EFD ISS

What it regulates
The ADN is a module of the national system that stores electronic tax documents, among them the national NFS-e, events, credits, debits and assessment. Municipal authorizers and the National SEFIN share documents with it, and queries belong to the SEFINs and taxpayers. The standard payment slip will be the collection document for the taxes shown on the NFS-e, with a single slip even for a company with branches in several places.
Status
Description from the Portal, with the verb in the future tense for the slip. Confirm the rule that makes the slip mandatory before planning. The EFD ISS page only shows the notice "Under construction".
Point to watch in SAP
There is not yet a national ISS ancillary obligation with a layout published on that page. Deadline and payment method follow the municipality until the rule is confirmed.

National-standard NFS-e in SAP

NFS-e Portal: ADNNFS-e Portal: payment slipNFS-e Portal: EFD ISSNFS-e Portal: about the service invoice
With a caveat

CGNFS-e Resolutions 4/2024 and 8/2025 and the Agreement of 30/06/2022: texts on the Portal

What it regulates
The Portal lists Resolution 4, of 29/07/2024, and Resolution 8, of 24/10/2025, as scanned PDFs. The Agreement of 30/06/2022, which created the national standard, is the basis cited by the resolutions.
Status
The subject of each resolution is confirmed by opening the PDF on the Portal. Resolution 9/2025, on the Highway Operation NFS-e, is on the electronic tax documents page, and so is the calendar for IBS and CBS in the NFS-e.
Point to watch in SAP
Whoever depends on these resolutions should open the PDFs on the Portal before setting up any rule.

NFS-e calendar and technical notes

List of management committee resolutions

Transition to IBS and CBS3 rules

The reduction of ISS rates from 2029 to 2032, the end of the tax in 2033 and the duty of municipalities to use the NFS-e.

With an effective date

EC 132/2023, ADCT arts. 128 and 129: reduction and end of ISS

What it regulates
In the ADCT, art. 128 sets the ICMS and ISS rates at 9/10 (2029), 8/10 (2030), 7/10 (2031) and 6/10 (2032) of those provided in each government's law. Incentives and benefits follow the cut (§ 1). From 2033, ISS and ICMS are ended (art. 129).
Status
In force, Amendment of 20/12/2023. The dates from 2029 to 2033 are the transition calendar in the Constitution.
Point to watch in SAP
ISS coexists with IBS and CBS during the transition. The rate master must allow for the yearly reduction from 2029.

Consumption tax reform

Planalto: EC 132/2023
With an effective date

LC 214/2025, art. 508: art. 8-B of LC 116, reduction of 10% to 40%

What it regulates
Article 508 of LC 214 adds art. 8-B to LC 116. Article 8-B applies to taxable events from 2029 to 2032: 10% less in 2029, 20% in 2030, 30% in 2031 and 40% in 2032, on the municipal rate of 31/12/2028. Incentives and benefits follow the same cut (§§ 1 to 3).
Status
The article carries the mark "Effective date" and the law carries the note "See Decree 12.955/2026". The proportions match those of art. 128 of the ADCT.
Point to watch in SAP
What counts is the rate in the local law of 31/12/2028 as the base. The system must keep that snapshot of the rate.

Consumption tax reform

Planalto: LC 214/2025Planalto: LC 116/2003
With an effective date

LC 214/2025, art. 62: municipalities and the national-standard NFS-e

What it regulates
Since 01/01/2026, each municipality and the Federal District must authorize issuance of the NFS-e in the national environment or, with its own issuer, pass the documents to the national data environment. They also share the content of other electronic declarations, in the standard layout (§ 1). The rule applies until 31/12/2032 (§ 2). The standard is that of the agreement managed by the CGNFS-e (§ 4). Non-compliance temporarily suspends voluntary transfers (§ 7).
Status
The law marks the article with "Effective date". The Portal has a page called Monitoring of NFS-e Adoption, which shows how many municipalities already comply.
Point to watch in SAP
A municipality with its own issuer shares the invoice with the ADN, and a municipality without one authorizes issuance in the national environment. The origin of the invoice enters the reconciliation.

NFS-e by municipality in SAP

Planalto: LC 214/2025
Who does what

Roles: what belongs to DFSpro and what belongs to the client

DFSpro does

  • Designs and configures how SAP keeps sub-item, municipality, rate, withholding and NFS-e event.
  • Proves the behavior: invoice, assessment and payment slip reconciled by period, with evidence.
  • Points to the source of each item and the limits of what it covers.

Stays with the client

  • Deciding the classification of the service, the rate, the place of tax and the withholding.
  • Confirming the reading of the rule and the reach of the STF decision with its legal team and the city hall.
  • Calculating and deciding on any fine or refund.

The tax position is the client's decision.

To go deeper

Where each point is handled in SAP

How each ISS period is resolved in SAP, with the rules behind it.

ISS assessment

Proof by period, by payment slip and by invoice.

ISS assessment in SAPLC 116: scope and place

National NFS-e

DPS, national issuer, ADN and what the ERP must have.

National-standard NFS-e in SAPCGNFS-e Resolution 3/2023

NFS-e by municipality

Adoption, agreement and issuer of each city hall.

NFS-e by municipality in SAPLC 214, art. 62

Withholdings

Withholding of taxes at source on purchases of services.

Withholding at source in SAPLiable party and withholding

Electronic tax documents

The electronic documents that feed bookkeeping.

Tax document legislationNFS-e and NFTS entries

Consumption reform

IBS, CBS and the end of ISS.

Tax reform legislationISS transition

In practice

Three steps to bring the rule into your project

Step 01

Confirm the source

Read the source indicated in the entry and the law of your municipality.

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Step 02

Turn it into a test

Turn the point to watch into a check: sub-item, municipality, rate and NFS-e event for each invoice.

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Step 03

Record the decision

Classification and interpretation are the client's. Note the source, the date and who made the decision.

Official sources

Official sources with links

Laws, amendment, resolutions and pages of the NFS-e Portal.

Planalto

Federal Official Gazette (DOU)

National NFS-e Portal

Frequently asked questions

Frequently asked questions about ISS and NFS-e legislation

01Which law defines the taxable event of ISS and the list of services?+

Complementary Law 116/2003. Under art. 1, the tax arises when a service on the list is provided, even outside the main activity. The list has 40 items, and later laws, such as 157/2016 and 183/2021, changed sub-items. Applying the list to your case is up to the client.

02What are the maximum and minimum ISS rates?+

A ceiling of 5% on the other services (art. 8, II) and a floor of 2% (art. 8-A, from LC 157/2016). The floor allows exceptions only in sub-items 7.02, 7.05 and 16.01. Each municipality's rate comes from municipal law.

03Where is ISS due: at the provider or at the service taker?+

As a rule, at the provider's establishment (art. 3 of LC 116). The exceptions move the place to the work, to the transport, to the service taker and to other points, depending on the sub-item. The place-of-tax table lists each case. For health plans, cards, funds, consortia and leasing, there is a reported STF decision whose reach must be confirmed.

04What did the STF decide on ISS at the service taker's domicile?+

According to legal news, the Full Court upheld actions against provisions of LC 157 and 175, in a virtual session that ended on 02/06/2023. The exact reach is in the STF decision and must be confirmed before setup. Guidance for your case is for your legal team.

05Can the service taker be required to withhold ISS?+

Yes, when the municipality's law assigns liability to a third party (LC 116, art. 6). The complementary law itself already names as liable the taker of a service from abroad and the legal entity that takes a list of sub-items. For LC 175 services, liability lies only with the taxpayer (art. 8).

06Is there a national standard for the service invoice?+

Yes: CGNFS-e Resolution 3/2023 sets the national NFS-e model. LC 214/2025 requires municipalities and the Federal District, since 01/01/2026, to authorize issuance in the national environment or share the invoice with it (art. 62). The NFS-e Portal has a page for monitoring adoption.

07Can the NFS-e be corrected after it is issued?+

An issued invoice is not altered. It changes only by cancellation or by replacement, and the resolution prohibits reversing either one after it is processed (Res. 3/2023, art. 7). A cancellation request outside automatic authorization may go through tax review by the municipality.

08How long should the NFS-e file be kept?+

For the period set by tax legislation, even outside the company, and available to the tax authority on request (Res. 3/2023, art. 6). The recipient is also subject to the storage duty and must check the validity and authenticity of the invoice. The period in years comes from the tax legislation for each tax.

09Will ISS end?+

EC 132 ends ISS from 2033 (ADCT, art. 129). From 2029 to 2032, rates fall in steps of 10% to 40% (art. 8-B of LC 116, added by LC 214, and art. 128 of the ADCT). Until then, ISS coexists with IBS and CBS.

10Is there already a national payment slip and an ISS EFD?+

The NFS-e Portal describes a standard payment slip that will gather the taxes on the NFS-e, using the future tense, and the EFD ISS page only shows a notice that it is under construction. Confirm the rule that makes the slip mandatory before planning. Deadline and payment method follow the municipality.

11What changed in 2025 on the place of tax?+

LC 218/2025, of 24/09/2025, added sub-item 14.14, intramunicipal towing, crane and lifting, among the services whose ISS is due at the place where the work is carried out. The law took effect on publication, on 25/09/2025.

12Does DFSpro say which rate or place my service uses?+

No. DFSpro's job is to design, configure and prove what SAP does with the data. The classification of the service, the rate, the place and the withholding are the client's tax decision, with its legal team and its accountant.

13What must SAP keep to prove the ISS of a period?+

For each invoice: the sub-item of the list, the competent municipality, the rate in force in the period, who withheld and the NFS-e event that counts. With that, invoice, assessment and payment slip are reconciled. The step-by-step is on the ISS assessment in SAP page.

Next steps

When the invoice and the assessment need to prove the rule

If your question is how your SAP keeps sub-item, municipality, rate and NFS-e event, and how it reconciles invoice, assessment and payment slip, the conversation with DFSpro can start from the point that worries you most. The tax decision stays with you.

Talk to DFSpro See the legislation library