NFS-e by municipality in SAP: adherence, agreement and what changes in each city hall
The national NFS-e standard is one, but each city hall decides where the invoice goes through: the National Issuer, or its own system that passes each invoice on to the National Data Environment (ADN). NFS-e is Brazil's electronic service invoice. For the ERP, this becomes a rule of channel, date and setting for each municipality, not a global rule.
In SAP, the difference shows in the setup: the channel in use, the start date of each establishment, the accepted service codes, withholding, special regimes, and the cancellation and replacement rules.
Enter through the point that matches your role
Each role has an entry point, straight to the block that answers its question.
01Services tax team
Which channel each municipality uses, who is required to do what, and how cancellation and replacement work.
Go to the section02IT and SAP
The parameter table by municipality, the rejections it prevents, and the test of each channel before go-live.
Go to the section03Accounting and controllership
ISS, IBS and CBS on the same invoice, the deadlines for showing them, and the national ISS assessment.
Go to the section04Tax legal team
What the laws and decrees say about the municipality, and where the decision that belongs to the client begins.
Go to the sectionEach establishment is on one channel
Adhering to the national standard and issuing through the National Issuer are different steps. What counts is each city hall's calendar and channel.
The municipality can authorize invoices in the national environment, or keep its own issuer and share each invoice with the National Data Environment (ADN). The ERP needs to know, by establishment and by tax period, which of the two situations applies.
National Issuer
The taxpayer issues through the National Public Issuer, a form on the NFS-e Portal for those in a municipality that uses the National Sefin, or through the integration API. The city hall manages the settings in the Municipal Administrative Panel.
Own system, with sharing
The invoice is issued in the city hall's authorizer, its own or a supplier's. The city hall passes the document on to the ADN, in the national layout: in this channel the provider never sends directly to the ADN.
MEI
The MEI (micro-entrepreneur) issues through the National Issuer, whatever the municipality chooses. It is the only rule that does not depend on the city hall's channel.
One channel per tax period. Within the same tax period, the provider cannot issue through two paths, the city hall's system and the National Issuer. The establishment record keeps the channel in force, and the choice is not left for the moment of issuing.
The standard itself, with the DPS (service provision declaration), the ADN and the fields, is in national standard NFS-e in SAP.
One national environment, several ways to reach it
The legislation provides for both worlds living together, and that is what the ERP finds on the ground.
The ADN receives from everyone
The National Data Environment is the national repository of NFS-e and their events, credits, debits and assessment. The municipal authorizers and the National Sefin share documents with it, and it checks consistency before storing.
The own system converts and shares
In the own-system model, the municipality issues locally, converts the invoice to the national layout and shares it with the ADN. In the National Issuer, the invoice starts in the national system and the ADN receives it directly.
Support is the municipality's job
Since 13/05/2026, the Federal Revenue e-mail no longer serves NFS-e taxpayers. Questions go first to each municipality's channels, which call the national management when needed.
In practice, the same business group lives with opposite realities: capitals that accept only the National Issuer, others that keep two layouts, and cities that stay with a market issuer on the ABRASF 2.04 standard.
Six steps between adherence and the invoice on the new channel
Six official steps separate the adherence term from the first invoice on the new channel.
- 01
Adherence to the standard
The city hall meets the portal's adherence protocol and signs the municipal adherence term.
- 02
Choice of path
Two possible choices: only the ADN, keeping the own system, or the ADN plus the public issuers. Each choice has its own implementation roadmap after the term.
- 03
Setup
The municipality goes through the 10 steps of the Setup Assistant and answers Yes, in the Agreement Settings, to the question about the National Public Issuers.
- 04
Strategy
Migration can be total or phased. Once the setup is complete, the system waits for the Expected Date and turns on use with no new command.
- 05
Authorization per taxpayer
In phased adoption, the municipal manager releases each taxpayer, or group, on the date they choose. They can also move only the CNPJ taxpayers to the national system and leave the CPF taxpayers in the own system.
- 06
Continuity
The own system keeps sharing with the ADN the invoices it issued, and the obligation has no end date.
What changes for the provider
- Each establishment now has its own channel and its own start date, and the city hall can phase the change.
- Issuing starts only on the individual authorization date or on the start of the agreement, whichever is later.
- The exclusivity: one channel per tax period.
What does not change
- The service list and the settings the municipality already had configured for sharing: they serve both environments.
- Validation against the Federal Revenue database, since sending taxpayers to the national registry is optional.
- Old invoices stay stored in the ADN.
Migration follows the official roadmap of adherence, setup and activation, and has no single day. That is why the ERP reads the date by establishment, never a general date for the municipality.
What the municipality configures in the national panel
The Agreement Settings gather five decisions of the city hall. Each one changes what the ERP finds.
National Data Environment
The municipality says whether it will use the ADN. Adherence to the ADN is mandatory when the term is signed.
National Public Issuers
It says whether it will use the national issuers, in web, mobile and API versions. This is the answer that releases national issuing in the municipality.
Source of taxpayers
It chooses between the national complementary registry and the Federal Revenue's CPF and CNPJ registries.
National Assessment Module
It says whether it will adopt the MAN, which is optional, and records the start date.
Credits
It says whether it allows the use of credits available in the Credits Panel.
With the Federal Revenue registry
Only taxpayers whose address, in the CPF or CNPJ registries, is in the municipality itself issue NFS-e through the municipality. This is the default for every taxpayer in these databases.
With the complementary registry (CNC)
The municipality keeps extra information on any taxpayer, with a municipal indicator of up to 15 characters, and can record a condition that blocks issuing NFS-e through the national system.
Pending adherence or setup. The Executive Secretariat of the CGNFS-e warned, on 13/05/2026, that there are still municipalities without adherence and others without the mandatory setup completed, and publishes the list. The law provides for blocking voluntary transfers to those that do not comply.
Who issues through where, and from when
Five groups, five rules. Only the last one applies equally to everyone.
| Who | The rule | Since when |
|---|---|---|
| Municipalities | Authorize NFS-e in the national environment or, with an own issuer, share the invoices. Failing to comply exposes the municipality to a block on voluntary transfers | 01/01/2026, until 31/12/2032 (LC 214, art. 62) |
| MEI | Issues NFS-e on the national standard, in the National Issuer, in any municipality | 2023 (CGSN Resolution 169/2022) |
| ME and EPP under Simples Nacional | National Issuer mandatory, through the web portal or the API. It also applies to those with the option pending or barred by art. 12. Issuing NFS-e is forbidden in an operation subject only to ICMS | From 01/11/2026 (CGSN Resolution 191/2026, which repealed 189/2026 and postponed the date of 01/09/2026) |
| Other providers | Issue in the channel the municipality adopted: National Issuer or own system with sharing | Each city hall's date, in the table of municipalities |
| Everyone, for IBS and CBS | Show IBS and CBS on the NFS-e, according to the service group | 01/10/2026, 01/12/2026 or 01/01/2027, depending on the group (Joint Act RFB/CGIBS no. 4/2026) |
There is also the panel shortcut: a municipality that keeps its own issuer can release the National Issuer early for all Simples Nacional taxpayers in its territory. On 01/11/2026, all of them are enabled in the National Issuer, even in a municipality that did not make the choice.
What the law requires of the municipality and what it leaves to each city hall
Two complementary laws, a decree and the constitutional amendment support the split between what is national and what is local.
LC 214/2025, art. 62
Municipalities adapt the authorizing systems to the standardized layout and share the documents with the national environment. From 1 January 2026, they authorize NFS-e in the national environment or, with an own issuer, share the invoices. The final deadline of this rule is 31 December 2032.
LC 116/2003, art. 3
The service is considered provided, and the tax due, at the place of the provider's establishment or, if there is none, the provider's domicile, except for the cases in the items, such as the service taker's establishment in specific cases and the place where the work is carried out.
LC 116/2003, art. 6
The municipality can assign by law the responsibility for the tax to a third party linked to the taxable event, and the complementary law lists cases of a responsible service taker. The local rule defines when withholding exists.
LC 116/2003, arts. 7, 8 and 8-A
The ISS tax base is the price of the service. The maximum rate is 5%, and the minimum is 2%. No benefit can take the burden below the minimum, except for subitems 7.02, 7.05 and 16.01 of the list.
Decree 12.955/2026, arts. 112 and 140
The taxpayer issues an electronic tax document, with start dates set in a joint act of the RFB and the CGIBS. A tax event is the record that changes or adds information to the document, and it can be made by anyone involved or by the administration.
EC 132/2023, ADCT
In 2026, IBS is charged at a rate of 0.1% and CBS at 0.9%. From 2033, ICMS and ISS are extinguished.
The NFS-e Questions and Answers records that sharing with the ADN has been mandatory since 1 January 2026 and that non-compliance leads to suspension of the Union's voluntary transfers to the municipality.
Federal law sets the municipality's obligation and the place of the tax. Rate, municipal code, special regime and withholding come from each municipality's law, and that is what the ERP must reflect.
The dates that change issuing, in order
Dates of federal acts. Each city hall's calendar is in the table of municipalities.
| Date | What happens | Source |
|---|---|---|
| 01/07/2022 | Publication, in the DOU, of the agreement between the tax administrations of the Union, the Federal District and the municipalities on the national-standard NFS-e | NFS-e Portal |
| 30/08/2023 | CGNFS-e Resolution no. 3 approves the national model of the service invoice | CGNFS-e |
| 01/01/2026 | Municipalities must now authorize NFS-e in the national environment or share the invoices | LC 214, art. 62, § 1 |
| 05/01/2026 | Tax reform layout (Technical Note 004) goes into production | NFS-e Portal, RTC |
| 14/04/2026 | National Assessment Module available in Restricted Production, for testing | NFS-e Portal |
| 27 and 28/04/2026 | CGSN Resolutions 188 (DAS in the MAN) and 189 (National Issuer for Simples, later repealed by 191) | DOU |
| 13/05/2026 | Warning to municipalities without adherence or setup; support passes to the municipalities | SE/CGNFS-e |
| 03/08/2026 | Final deadline for the DANFSe layout of Technical Note 008 | NFS-e Portal |
| 04/08/2026 | CGSN Resolution 191 repeals 189 and sets the Simples National Issuer from 01/11/2026 | DOU |
| 10/08/2026 | Production receives the alphanumeric CNPJ and the IBS and CBS display in the National Issuer Web | NFS-e Portal |
| 28/09/2026 | Joint Technical Act RFB/CGIBS no. 7 approves Technical Note 009 v1.01 and Technical Note 010 of NFS-e Via | CGIBS |
| 01/10/2026 | Start of IBS and CBS display for services in the general ISS group (item d) | Joint Act RFB/CGIBS no. 4/2026 |
| 01/11/2026 | All Simples Nacional taxpayers issue through the National Issuer | CGSN Resolution 191/2026 |
| 01/12/2026 | IBS and CBS display for the other service groups | Joint Act RFB/CGIBS no. 4/2026 |
| 01/01/2027 | Display for Simples taxpayers who choose to show it in September 2026 | SE/CGNFS-e, 07/08/2026 |
| 31/12/2032 | End of the deadline for the obligation of municipalities in art. 62 | LC 214, art. 62, § 2 |
| 2033 | End of ISS | EC 132, ADCT, art. 129 |
Where the tax is due and who withholds
Four points where ISS changes from one municipality to another, even within the national standard.
Place of incidence
The general rule is the provider's establishment. In subitem 17.05, labor supply, the place is the service taker's establishment, and the National Sefin validates the address of the taker and the recipient against the CNPJ and CPF registries. The document is rejected when the municipality's IBGE code differs from the registry.
Withholding defined by the municipality
Withholding setup is mandatory in the panel. The municipality can adopt the cases in art. 6, § 2, II, of LC 116, only as a whole, or the cases in its own law, by subitem, taker or intermediary and provider's location, and it can combine the two if there is no conflict.
Self-employed person identified by CPF
On 13/03/2026, the rule that blocked federal taxes for an issuer with a CPF was turned off. Self-employed professionals and notary offices stay identified by CPF on a transitional basis, until a technical CNPJ exists for them.
Invoice received with ISS withheld
An NFS-e received with ISS withheld also goes into the National Assessment Module, together with those issued, when the municipality joins the module.
For the accounts payable tax team, the withholding the municipality set up decides whether the invoice reaches SAP with tax withheld. The link with federal withholdings and with the declaration is in EFD-Reinf in SAP.
What each municipality defines about the amount of the tax
Federal law limits the rate. Everything else, from the service list to the special regime, comes from the city hall.
Rate and base
The rate goes from 2% to 5%, and the base is the price of the service. The national portal publishes a file with ISSQN rates by state, in CSV, updated on 16/09/2026.
National service list
It is the LC 116 list plus code 990101, for services without ISSQN and ICMS. Some subitems are split, such as 7.02, which becomes 7.02.01 and 7.02.02, to give municipalities flexibility.
Municipal benefits
The municipality sets up the benefits in its law: exemption, tax base reduction or a differentiated rate. Exemption applies only to subitems 7.02, 7.05 and 16.01, because of the minimum rate.
Special tax regimes
The six regimes in the panel
- Cooperative act
- Estimate
- Municipal microenterprise
- Notary or registrar
- Self-employed professional
- Professional partnership
What they have in common
The invoice goes out without the ISS calculation in the document, because the base may not be the price of the service, as with the self-employed and the professional partnership, or because the calculation is done by another route or method, as with the notary and the estimate.
For each regime, the municipality chooses between not allowing it, allowing it on the issuer's simple statement in the DPS, or allowing it only for certain taxpayers and services. For a Simples Nacional taxpayer, the Simples regime prevails over the others, except for accounting service partnerships.
Four city halls, four calendars
What each city hall published, with the date of the act.
Rio de Janeiro
Notice of 12/11/2025. Since 01/01/2026, ISS providers in the municipality issue NFS-e only on the national standard, through the national issuer on gov.br. Nota Carioca stopped issuing and serves to look up, add, cancel and replace invoices for tax periods up to December 2025. Credit generated up to December 2025 stays valid in the system until 30/09/2027.
São Paulo
Guidance of 15/12/2025. For services provided since 01/01/2026, the company chooses between layout 1, the current one, which carries only ISS and accepts online issuing, WebService and TXT file, and layout 2, with ISS, IBS and CBS, available online and by WebService. When the IBSCBS groups are filled in, the content goes through all of the group's validations.
Belo Horizonte
Notice updated on 14/08/2026. An invoice with ISSQN due to Belo Horizonte carries the cTribNac, with 6 digits, and the cTribMun, with 3 digits, which is the municipal split of the LC 116 list. The NBS has been required since 01/01/2026. The special regimes allowed are 1, 2, 4, 5, 6 and 9, and cooperatives declare the municipal benefit to use the 3% rate.
Porto Alegre
Normative instruction of 31/10/2025. Since 01/11/2025, all providers use only the national standard. Migration began in 2022, with the adherence term. In May 2023 issuing became optional; in September, mandatory for the MEI; in October, for professional partnerships; then, for ME and EPP under Simples. Whoever proved a technical impossibility could ask for an exception until 30/11/2025.
The four cases show there is no single calendar. Rio and Porto Alegre closed on the National Issuer on different dates, São Paulo left two layouts living together, and Belo Horizonte adds code, benefit and deduction requirements to the standard.
Status and rates in 68 municipalities: the 27 capitals and the largest cities
Filter by state or search by name. Each row carries the agreement with the national system, the rates and, when there is one, the city hall's notice.
- All municipalities on the list in this state with ADN and National Issuer (8 states)
- Some with ADN and National Issuer, some ADN only (7 states)
- All municipalities on the list in this state ADN only (12 states)
See the 27 states as a list
| State | Status | Detail |
|---|---|---|
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: all municipalities on the list with ADN and National Issuer | 1 municipality on the list, 1 with ADN and National Issuer. | |
| status on the map: all municipalities on the list with ADN and National Issuer | 1 municipality on the list, 1 with ADN and National Issuer. | |
| status on the map: all municipalities on the list with ADN and National Issuer | 1 municipality on the list, 1 with ADN and National Issuer. | |
| status on the map: some with ADN and National Issuer, some ADN only | 2 municipalities on the list, 1 with ADN and National Issuer and 1 ADN only. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: all municipalities on the list with ADN and National Issuer | 1 municipality on the list, 1 with ADN and National Issuer. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: all municipalities on the list with ADN and National Issuer | 1 municipality on the list, 1 with ADN and National Issuer. | |
| status on the map: all ADN only | 2 municipalities on the list, 2 ADN only. | |
| status on the map: some with ADN and National Issuer, some ADN only | 4 municipalities on the list, 1 with ADN and National Issuer and 3 ADN only. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: all ADN only | 2 municipalities on the list, 2 ADN only. | |
| status on the map: all municipalities on the list with ADN and National Issuer | 6 municipalities on the list, 6 with ADN and National Issuer. | |
| status on the map: some with ADN and National Issuer, some ADN only | 3 municipalities on the list, 2 with ADN and National Issuer and 1 ADN only. | |
| status on the map: some with ADN and National Issuer, some ADN only | 8 municipalities on the list, 6 with ADN and National Issuer and 2 ADN only. | |
| status on the map: some with ADN and National Issuer, some ADN only | 16 municipalities on the list, 4 with ADN and National Issuer and 12 ADN only. | |
| status on the map: all municipalities on the list with ADN and National Issuer | 3 municipalities on the list, 3 with ADN and National Issuer. | |
| status on the map: all municipalities on the list with ADN and National Issuer | 2 municipalities on the list, 2 with ADN and National Issuer. | |
| status on the map: some with ADN and National Issuer, some ADN only | 2 municipalities on the list, 1 with ADN and National Issuer and 1 ADN only. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. | |
| status on the map: some with ADN and National Issuer, some ADN only | 3 municipalities on the list, 1 with ADN and National Issuer and 2 ADN only. | |
| status on the map: all ADN only | 1 municipality on the list, 1 ADN only. |
It covers the 68 municipalities on the list, not all municipalities in the state. The color of each state comes only from the agreement column of the table below; the border comes from the official IBGE mesh, simplified.
| Municipality | Population | Agreement with the national system | Service rates | City hall notice | Source and reading date |
|---|---|---|---|---|---|
| Rio Branco (AC) | 387,852 | ADN and National Issuer, in force since 30/12/2022 | 3% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Maceió (AL) | 994,464 | ADN only, in force since 02/05/2024 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Manaus (AM) | 2,279,686 | ADN and National Issuer, in force since 01/12/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Macapá (AP) | 487,200 | ADN only, in force since 30/11/2025 | 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Feira de Santana (BA) | 657,948 | ADN only, in force since 11/12/2025 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Salvador (BA) | 2,568,928 | ADN only, in force since 10/12/2025 | 5%. Subitem 1.07: 5% | ADN adherence term signed in 2022. Source | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 |
| Fortaleza (CE) | 2,574,412 | ADN only, in force since 03/04/2023 | Own issuer adapted to Technical Note 007/2026. Source | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | |
| Brasília (DF) | 2,982,818 | ADN only, in force since 01/05/2025 | National standard by web service, mandatory since 01/10/2026. Source | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | |
| Serra (ES) | 572,274 | ADN and National Issuer, in force since 01/01/2025 | 2% to 5%. Subitem 1.07: 3% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Vila Velha (ES) | 502,899 | ADN only, in force since 15/12/2025 | 2% to 5%. Subitem 1.07: 2.5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Vitória (ES) | 342,800 | ADN and National Issuer, in force since 11/11/2025 | 2% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Anápolis (GO) | 415,847 | ADN only, in force since 04/09/2025 | 2% to 5%. Subitem 1.07: 3% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Aparecida de Goiânia (GO) | 550,925 | ADN and National Issuer, in force since 31/08/2025 | 2% to 5%. Subitem 1.07: 3% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Goiânia (GO) | 1,494,599 | ADN only, in force since 31/12/2025 | 2% to 5%. Subitem 1.07: 5% | Market issuer on ABRASF 2.04, with no city hall issuer since 01/10/2025. Source | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 |
| São Luís (MA) | 1,088,057 | ADN and National Issuer, in force since 15/12/2025 | 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Belo Horizonte (MG) | 2,416,339 | ADN and National Issuer, in force since 01/12/2022 | 3-digit cTribMun, regimes 1, 2, 4, 5, 6 and 9, and the cooperatives benefit. Source | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | |
| Betim (MG) | 429,236 | ADN and National Issuer, in force since 30/10/2025 | 2% to 5%. Subitem 1.07: 3% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Contagem (MG) | 649,975 | ADN and National Issuer, in force since 31/01/2023 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Juiz de Fora (MG) | 565,764 | ADN and National Issuer, in force since 28/09/2023 | 3% to 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Montes Claros (MG) | 434,321 | ADN and National Issuer, in force since 01/12/2025 | 2% to 5%. Subitem 1.07: 3% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Uberlândia (MG) | 754,954 | ADN and National Issuer, in force since 29/12/2025 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Campo Grande (MS) | 954,537 | ADN only, in force since 22/12/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Cuiabá (MT) | 682,932 | ADN only, in force since 01/11/2023 | 2% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Ananindeua (PA) | 507,838 | ADN and National Issuer, in force since 01/01/2026 | 3% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Belém (PA) | 1,398,531 | ADN only, in force since 01/01/2026 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Campina Grande (PB) | 440,939 | ADN only, in force since 06/08/2025 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| João Pessoa (PB) | 888,679 | ADN only, in force since 12/06/2023 | 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Caruaru (PE) | 402,290 | ADN only, in force since 22/08/2025 | 2% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Jaboatão dos Guararapes (PE) | 683,285 | ADN only, in force since 05/11/2025 | 4% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Petrolina (PE) | 414,083 | ADN only, in force since 03/04/2023 | 2% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Recife (PE) | 1,587,707 | ADN and National Issuer, in force since 15/10/2025 | National Issuer by group: 01/11/2025, 01/12/2025 and 01/01/2026. Source | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | |
| Teresina (PI) | 902,644 | ADN only, in force since 30/06/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Curitiba (PR) | 1,829,225 | ADN and National Issuer, in force since 30/08/2023 | 2% to 5%. Subitem 1.07: 5% | National Issuer by group: 01/10/2025, 01/11/2025 and 01/01/2026. Source | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 |
| Londrina (PR) | 577,318 | ADN and National Issuer, in force since 01/01/2026 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Maringá (PR) | 425,983 | ADN and National Issuer, in force since 15/06/2023 | 2% to 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Belford Roxo (RJ) | 518,263 | ADN and National Issuer, in force since 10/04/2024 | 3% to 5%. Subitem 1.07: 3% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Campos dos Goytacazes (RJ) | 519,011 | ADN only, in force since 01/02/2024 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Duque de Caxias (RJ) | 866,347 | ADN only, in force since 18/12/2023 | 2% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Niterói (RJ) | 516,720 | ADN and National Issuer, in force since 01/01/2026 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Nova Iguaçu (RJ) | 843,046 | ADN and National Issuer, in force since 30/10/2025 | 3% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Rio de Janeiro (RJ) | 6,729,894 | ADN and National Issuer, in force since 01/01/2026 | National issuer only since 01/01/2026. Source | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | |
| São Gonçalo (RJ) | 960,652 | ADN, National Issuer and MAN, in force since 28/11/2025 | 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| São João de Meriti (RJ) | 466,536 | ADN and National Issuer, in force since 30/09/2024 | 2.5% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Natal (RN) | 785,368 | ADN and National Issuer, in force since 01/01/2026 | 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Porto Velho (RO) | 514,873 | ADN only, in force since 09/10/2025 | 2% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Boa Vista (RR) | 470,169 | ADN and National Issuer, in force since 04/12/2025 | 2.5% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Caxias do Sul (RS) | 479,256 | ADN only, in force since 01/05/2023 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Porto Alegre (RS) | 1,389,322 | ADN and National Issuer, in force since 17/04/2023 | 2% to 5%. Subitem 1.07: 2% | National standard only since 01/11/2025. Source | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 |
| Florianópolis (SC) | 576,361 | ADN and National Issuer, in force since 27/08/2025 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Joinville (SC) | 654,888 | ADN and National Issuer, in force since 28/05/2025 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Aracaju (SE) | 628,849 | ADN only, in force since 20/10/2023 | 2% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Campinas (SP) | 1,185,977 | ADN only, in force since 16/11/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Diadema (SP) | 404,118 | ADN only, in force since 22/12/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Guarulhos (SP) | 1,345,364 | ADN only, in force since 01/12/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Jundiaí (SP) | 460,313 | ADN only, in force since 27/11/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Mauá (SP) | 429,380 | ADN only, in force since 02/12/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Mogi das Cruzes (SP) | 468,120 | ADN only, in force since 20/10/2025 | 3% to 5%. Subitem 1.07: 3% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Osasco (SP) | 756,952 | ADN only, in force since 01/01/2026 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Piracicaba (SP) | 438,827 | ADN, National Issuer and MAN, in force since 31/08/2023 | 2% to 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Ribeirão Preto (SP) | 728,400 | ADN only, in force since 05/10/2023 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| Santo André (SP) | 778,711 | ADN and National Issuer, in force since 25/11/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Santos (SP) | 429,567 | ADN only, in force since 01/12/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| São Bernardo do Campo (SP) | 840,499 | ADN only, in force since 23/12/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| São José do Rio Preto (SP) | 501,597 | ADN and National Issuer, in force since 29/12/2025 | 2% to 5%. Subitem 1.07: 2% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 | |
| São José dos Campos (SP) | 724,756 | ADN only, in force since 12/12/2025 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| São Paulo (SP) | 11,895,578 | ADN and National Issuer, in force since 22/12/2025 | Notice of 15/12/2025: two layouts for services since 01/01/2026, ISS only, or ISS, IBS and CBS. Source | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | |
| Sorocaba (SP) | 757,459 | ADN only, in force since 05/04/2023 | IBGE 2024 | NFS-e list | rate: no data in the file Read on 20/10/2026 | ||
| Palmas (TO) | 323,625 | ADN only, in force since 02/10/2023 | 5%. Subitem 1.07: 5% | IBGE 2024 | NFS-e list | NFS-e rates Read on 20/10/2026 |
No municipality found for this filter.
The list includes the 27 capitals and the municipalities with 400 thousand inhabitants or more, according to the IBGE population estimate for 2024. The 2022 IBGE Census shows population numbers different from the estimate. The status in the national system and the start date come from the official list of adhering municipalities on the portal, and the rates come from the official ISSQN rates file. For the other municipalities, the same lists are in the adherence monitoring and in ISSQN rates.
In the last column, each row carries the direct link to the source and the reading date, 20/10/2026. The rates were checked against the NFS-e portal file.
How to read the columns
- ADN only: the municipality shares the invoices with the national environment and issues in its own system. ADN and National Issuer: it also uses the National Issuer.
- Service rates: from the lowest to the highest rate that the official file shows for the municipality, across all service codes.
- Subitem 1.07: IT technical support, from the LC 116 list, as an example of an everyday SAP service.
- Blank cell: the official file does not carry the municipality's data.
5,571 municipalities and the list of pending ones
The national list gathers 5,571 municipalities. In the version of 28/09/2026, 5,543 have an active agreement and 28 have an agreement not yet active. The list of pending municipalities of 28/05/2026 gathered 66 municipalities without adherence or without the setup completed.
Before loading a municipality into SAP, DFSpro confirms with the city hall and in the panel the service code, the withholding, the regime and the cancellation deadline. The client's tax team validates each row.
Who cancels, until when and with which locks
Four municipal parameters decide automatic cancellation. Replacement follows its own rules.
Maximum deadline
If the city hall does not set its own deadline, the system applies the ceiling of 730 days.
Limit amount
With no maximum amount set, any amount is accepted for automatic cancellation.
Invoice without an identified service taker
The city hall decides whether it accepts automatic cancellation in this case.
Taxes already paid
With the parameter set to No, the attempt returns error E0827 and the path becomes a request for tax review.
Replacement and cancellation by official order
New DPS with the old invoice's key
Replacement sends a new DPS with the old invoice's key in the chSubstda field. The system cancels the original and generates the replacement, linking the two.
Official reason, not free text
The cMotivo is one of six official values. The xMotivo, with the additional description, is optional.
Two service taker locks
Rule E0058 forbids replacing when the service taker's identification changes. E0056 can block an invoice issued without an identified service taker, depending on the municipality's parameter.
No deadline
Replacement because of inclusion in or exclusion from Simples Nacional has no deadline.
Canceled invoice
An invoice that is already canceled, for any reason, cannot be replaced.
Blocked invoice
An invoice blocked by the municipal administration cannot be replaced.
A service taker's rejection does not cancel the invoice. It only records the disagreement. Cancellation depends on an action by the provider within the municipality's deadline or on cancellation by official order, which only the issuing municipality does, even without a request from the taxpayer.
A replaced invoice shows as canceled in the lookup, because replacement generates a cancellation by replacement. The ERP must keep the replacement invoice's key together with the original. The standard's events are in national standard NFS-e in SAP.
What the client's SAP carries, one row per municipality and per tax period
The ten fields that DFSpro designs and configures in SAP, municipality by municipality. This is where the difference between city halls stops being a surprise at issuing.
| Table field | What it stores | Where it comes from |
|---|---|---|
| Municipality of incidence | Where the ISS is due for that service | LC 116, art. 3, and municipal law |
| Channel in use | National Issuer or own system, by tax period | City hall and the portal's adherence panel |
| Establishment start date | The later of the individual authorization and the start of the agreement | City hall, through the authorization of use |
| Tax code | The 6-digit cTribNac and, when the municipality has registered it, the 3-digit cTribMun | National list and the municipality's panel |
| Rate and incidence | The rate by split subitem and whether the subitem is taxable | Municipality's panel and the portal's rates file |
| Deduction or reduction allowed | The type the municipality accepts by service code: amount, percentage or documents | Municipality parameters |
| Special regime and benefit | The municipal regimes and benefits that the city hall allows | Panel and city hall notice |
| ISS withholding | The cases in which there is withholding, by the taker or by the intermediary, and the start date of each one | Municipality's withholding setup |
| Layout and version | The layout in force and the period of coexistence, when there is one | City hall notice |
| Cancellation and replacement | Deadline, amount, unidentified taker and taxes paid | Municipality's event parameters |
Each row comes from two lookups: the national portal and the establishment's city hall. A list copied from another project gets old fast.
Give each row a start date and an owner. When the city hall changes a parameter, the history shows which rule applied on the invoice date.
After issuing, the invoice still changes
Cancellation, replacement and rejection are tax events recorded in the national environment.
What a tax event is
A record in a digital file that changes or adds information to the document and has effects on it, according to Decree 12.955. Anyone involved in the operation, the public administration or another interested party defined in the technical documentation can record it.
Events that the provider and the taker see
Cancellation, replacement with cancellation by replacement, the taker's rejection statement, taxes paid and blocking by official order. The cancellation and replacement rules have their own setup in the municipality's panel.
NFTS and the taker's declaration
Some municipalities created the NFTS, the invoice that the service taker itself issues to declare the service. The routine for receiving and issuing NFTS in SAP is on its own page.
The complete flow for receiving a service invoice, with withholding, posting and bookkeeping, is in service invoice and NFTS in SAP.
The reform changes the invoice, and each group has its own date
The national layout carries the IBS and CBS groups. The display dates vary by type of service.
| Service group | Start of IBS and CBS display |
|---|---|
| Services also subject to ISS, outside the groups below (item d) | 01/10/2026 |
| Digital platforms and services intermediated by them | 01/12/2026 |
| Subitems 1.03, 1.05 and 1.09 and subitem 16.01 of the LC 116 list | 01/12/2026 |
| Intangible goods outside the list and outside ICMS; condominium fees and revenues; leases, paid assignments and rentals of goods | 01/12/2026 |
| Other supplies of services | 01/12/2026 |
| Simples taxpayers who choose to show IBS and CBS in September 2026 | 01/01/2027 |
No rejection until 31/12/2026. The SE/CGNFS-e stated that the absence of IBS and CBS information on the NFS-e until that date does not reject the document. Its absence, however, shows non-conformity, with the penalties and deadlines of Joint Act RFB/CGIBS no. 4/2026.
What the new layout changes on the invoice
Adjustment invoices
Credit and debit adjustment NFS-e appear, with the gIBSCBSAjuste group and the finNFSe purpose, for cases such as fines and interest, credit cancellation and transfer of credits to cooperatives.
Simples Nacional
The DPS gets the pending taxpayer status, the IBS and CBS assessment regime for Simples and the Simples activity code.
Tax base
PIS and COFINS are not part of the IBS and CBS base. The vPis and vCofins fields are only for amounts due, and withheld amounts go in aggregate in the withholding field.
Condominiums and real estate
Code 99.05.01 formalizes condominium operations, with issuing exclusively by the national issuers. Real estate and movable goods have their own groups.
Alphanumeric CNPJ
All CNPJ fields change from numeric to character, to receive the registry's new format, from July 2026.
Effective rates
Since 01/07/2026, the effective IBS and CBS rate fields must equal the rates informed when there are no reducers.
The layout is in CGNFS-e Technical Notes 007 and 009, and version 1.01 of 009 was approved by Joint Technical Act RFB/CGIBS no. 7/2026. The new fields are in national standard NFS-e in SAP. On the classification field, the blog has NFS-e with IBS and CBS.
The National Assessment Module and the collection
The MAN is the invoice's complement: it assesses and collects the ISS of the municipalities that adopt it.
What the module does
It selects several invoices to pay, assesses the ISSQN in a standardized declaration, issues a single collection document, distributes the amount to each municipality due, and lets the municipality link debits and credits to taxpayers.
The municipality's adherence
It is optional. The municipality records the adherence and the start date in the panel and accepts the Steering Committee's rules, including interest and fines set nationally. Until it joins, assessment stays in the municipality's system.
Collection document
The Steering Committee can set a minimum amount for the DNA (collection document), currently BRL 10.00, and the due date is single for the adhering municipalities. The due date is postponed when there is a municipal holiday at the taxpayer's domicile.
DAS in the general regime
CGSN Resolution 188/2026 authorizes the use of the DAS to pay the general-regime ISS assessed by the MAN, until 2032.
Issued invoices enter the pre-assessment in seconds, grouped by type, own or withheld, and by tax period. An NFS-e paid through this document can be canceled only if the municipality has set up that permission.
Where SAP meets the municipality, and what the design must provide for
What SAP published about NFS-e outside the standard-support cities, and what changes in the project. The client's SAP version is what counts.
What SAP documented
The official SAP blog of 28/10/2020 described, for the releases cited there, standard support for NFS-e of Rio de Janeiro and São Paulo in Document Compliance. For the other cities, it pointed to Partner Enablement: API integration of a partner solution or an own one.
Where the invoice appeared
According to the same blog, after configuring Partner Enablement and implementing the APIs, the NFS-e of the other cities appeared in the NF-e monitor (transaction J1BNFE), and SAP Note 2671909 listed the required notes. Later versions may differ.
What this asks of the design
Each city outside standard support reaches SAP through an integration layer. The parameter table by municipality must be accessible to this layer, so that channel, service code and cancellation rules are the same in the ERP and at issuing.
The monitor, the invoices and the development of custom code for the municipality table depend on the client's SAP version. The SAP Tax Diagnostic checks the version and what is active before any design.
From the municipality's table to the invoice that SAP issues
DFSpro's scope is the tax layer of the SAP project, alongside the integrator.
Parameter table
Designs with the company's tax team the table by municipality and by tax period, with the source of each parameter.
ABAP development and setup
Does the ABAP development and the tax customizing that load and apply the table, and configures issuing for each channel together with the integrator.
Proof in each channel
Tests issuing, cancellation, replacement and rejection in the test environment that the city hall offers and delivers the evidence for each case.
Ongoing maintenance
Follows the changes in city halls and layout after go-live, as in AMS Fiscal.
The starting point is usually the SAP Tax Diagnostic. For custom code, see ABAP and tax customizing.
What DFSpro does and what stays with the company
The system reproduces the company's decision. The decision is made by the client.
DFSpro designs, configures and proves
- The parameter table and the flow for issuing, cancellation and replacement.
- The ABAP development and the setup that apply the municipality's rules.
- The proof of the system's behavior, case by case, with evidence.
The client decides
- The tax thesis for the service, which includes the place of incidence, the rate, the special regime, the benefit and the deduction.
- The choice of when to migrate each establishment, in municipalities that give this option.
- The acceptance of the result and the exit from the phase.
In the client's SAP, DFSpro designs, configures and proves how the system behaves. The tax decision belongs to the client, with its advisors. A question about classification in the municipality goes to the company's legal team and accountant, and the case waits for the answer.
Twelve rejections that the table by municipality prevents
Each error comes from a municipal parameter or from a layout rule that the ERP did not know.
| Rejection or error | Why it happens | How to avoid it |
|---|---|---|
| E0037, issuing municipality not in the agreement registry | The issuer's municipality has no agreement formalized in the National System. The MEI is exempt from this check | Check the municipality's adherence before pointing the ERP to the environment |
| E0039, even with the service list set up | The list alone is not enough: the agreement must be marked Yes for the Public Issuers, the setup completed and the Expected Date reached | Record the agreement status of each municipality in the table |
| E0540, services of item 17 | The municipality marked the subitem as not subject to tax and the provider issues with ISSQN taxation | Issue according to the municipality's parameter and ask the city hall for a fix when the error is in the parameter |
| cTribMun rejected | The cTribMun is valid only after the municipality registers the specialization in the national panel. The old local-law code does not count | Send only the cTribNac until the municipality registers the municipal code |
| E0440, deduction not allowed | The deduction type sent (amount, percentage or documents) is not the one the municipality allowed for that code | Keep the allowed type by code. The Web Issuer shows only the allowed options, but a fixed XML does not |
| E0827, cancellation with tax paid | The municipality left the taxes-paid parameter at No | Guide the user to the request for tax review |
| E0056 and E0058, replacement blocked | The invoice was issued without an identified taker or the replacement changes the taker | Provide for the block in the flow and explain the rule to the user |
| Issuing through both channels | The taxpayer issues through the own system and the National Issuer in the same tax period | Keep the channel by establishment and by tax period and block the other |
| Taker's municipality differs | The IBGE code informed differs from the one in the CNPJ or CPF registry of the taker or the recipient | Fill in the address from the master record, not from free typing |
| Effective rates different from the rates | The effective rate fields for IBS, municipal IBS and CBS do not match the rates, with no reducer to explain it | Generate both sets of fields from the same calculation source |
| PIS and COFINS withheld in vPis and vCofins | The fields are for amounts due. A withheld amount in these fields wrongly reduces the IBS and CBS base | Move the withheld amounts to the aggregate federal withholding field |
| DPS series in manual transcription | The National Issuer Web accepts the series range from 80000 to 89999 when the issuing indicates manual transcription | Reserve the range in the ERP numbering for transcription |
Where the topic continues on the site
Reference rules and documents
NFS-e Portal
- How to join the agreementNFS-e Portal
- Implementation roadmap, ADN onlyNFS-e Portal
- Implementation, public issuersNFS-e Portal
- NFS-e Web Public IssuerNFS-e Portal
- Benefits of adherenceNFS-e Portal
- Adherence monitoringNFS-e Portal
- National Data EnvironmentNFS-e Portal
- Official Questions and Answers, version 1.1NFS-e Portal
- Municipal Administrative Panel guideNFS-e Portal
- Technical Note 009, version 1.01NFS-e Portal
- Technical Note 007NFS-e Portal
- Tax reform technical notesNFS-e Portal
- Updates and rolloutsNFS-e Portal
- NFS-e Steering Committee resolutionsNFS-e Portal
- ISSQN ratesNFS-e Portal
- Legislation applicable to the MEINFS-e Portal
NFS-e Portal news
- Municipalities without adherence or setupSE/CGNFS-e, 13/05/2026
- Service to taxpayers by the municipalitiesSE/CGNFS-e, 13/05/2026
- IBS and CBS deadlines on NFS-eSE/CGNFS-e, 07/08/2026
- Extension of the National Issuer for SimplesSE/CGNFS-e, 11/08/2026
- Municipal panel and Simples NacionalSE/CGNFS-e, 28/09/2026
- National Assessment Module in Restricted ProductionSE/CGNFS-e, 17/04/2026
- DAS in ISS payment through the MANSE/CGNFS-e, 28/04/2026
Legislation and acts
- LC 214/2025, art. 62Planalto
- LC 116/2003, arts. 3 to 8-APlanalto
- Decree 12.955/2026, arts. 112 and 140Planalto
- Constitutional Amendment 132/2023Planalto
- CGSN Resolution 189/2026 (repealed)Diário Oficial da União
- CGSN Resolution 191/2026Diário Oficial da União
- Joint Act RFB/CGIBS no. 4/2026Federal Revenue and CGIBS
- Joint Technical Act no. 7/2026CGIBS
City halls
- Rio de Janeiro, ISS issuingRio City Hall
- São Paulo, NFS-e guidanceSão Paulo City Hall
- Belo Horizonte, BHISS noticesBelo Horizonte City Hall
- Porto Alegre, National NFS-ePorto Alegre City Hall
- Curitiba, migration guideCuritiba City Hall
- Recife, transition to the National NFS-eRecife City Hall
- Federal District, service invoiceFederal District Economy Secretariat
- Goiânia, SGISS quick guideGoiânia City Hall
- Fortaleza, issuer updateFortaleza City Hall
- Salvador, adherence to the ADNSalvador City Hall
Frequently asked questions about NFS-e by municipality in SAP
Execution4 questions, 01 to 04
01What does DFSpro do in NFS-e by municipality in SAP?+
It handles the tax layer: it designs with the company's tax team the parameter table by municipality and by tax period, does the ABAP development and the customizing that apply it, configures issuing for each channel together with the integrator, and proves the system's behavior. The tax decision remains the company's.
02Does DFSpro replace the integrator in issuing NFS-e?+
No. The overall architecture and the issuing interface stay with the integrator. DFSpro handles the tax rule by municipality: parameters, service codes, cancellation, replacement and testing. For each request, the two teams agree who changes each object.
03How is the municipality table in my SAP built?+
From the record of your issuing establishments and from a lookup on the national portal and at each one's city hall. Each row carries the source of the parameter, the start date and an owner. DFSpro designs and loads the table, and the company's tax team validates each row.
04How is each channel tested before go-live?+
In the test environment that the city hall offers, when there is one, and in the Restricted Production environment of the national issuer, which has no tax validity. The cases cover issuing, cancellation, replacement, rejection and the unidentified taker. Each case ends with the evidence of the result obtained, compared to the expected one.
Contracting and scope3 questions, 05 to 07
05How is the scope closed?+
Through contact, from the list of your issuing establishments, the municipalities of incidence, the channel each one uses and the SAP project under way. The conversation produces the cut and the order of workstreams, and the commercial terms are handled there, with the company.
06What defines the size of the work?+
The number of municipalities of incidence, how many of them have their own requirements beyond the standard, how many channels live together in the same group, and whether there is custom issuing code in SAP.
07Who decides the channel and the date of each establishment?+
The municipality defines the channel and, in phased adoption, the authorization date of each taxpayer. The company organizes the ERP for the date and for the service's tax thesis. DFSpro proves that the system follows the municipality's rule, and the classification decision belongs to the client.
Risks and objections6 questions, 08 to 13
08My municipality uses its own system. Do I need to migrate to the National Issuer?+
Under LC 214, art. 62, the municipality authorizes NFS-e in the national environment or, having its own issuer, shares the invoices with the national environment. Whoever issues in the own system stays in it while the municipality keeps that channel. The MEI issues through the National Issuer in any case, and Simples taxpayers start issuing through it on 01/11/2026.
09I am under Simples Nacional. What changes and when?+
Under CGSN Resolution 191/2026, which amended Resolution 140/2018 and repealed 189/2026, ME and EPP taxpayers under Simples issue NFS-e in the National Issuer, through the portal or the API, effective from 01/11/2026. Those with the option pending also issue through it, and issuing NFS-e is forbidden in an operation subject only to ICMS.
10My municipality did not adhere or did not set up. What happens?+
The obligation to adhere or share belongs to the municipality, and the law provides for blocking voluntary transfers to those that do not comply. The Executive Secretariat of the CGNFS-e publishes the list of pending municipalities. For the company, the issuing rule that the city hall keeps is what applies, and the MEI stays in the National Issuer.
11Can I issue through both channels in the same month?+
No. In the same tax period, the taxpayer does not issue at the same time through the own system and the National Issuer. That is why the ERP keeps the channel by establishment and by tax period.
12What happens to old invoices when the municipality migrates?+
The own system keeps sending to the ADN the invoices it already issued, with no end date, and migration does not end this sharing. Old invoices stay stored in the national environment.
13What can the city hall require beyond the national standard?+
It depends on each municipality. Belo Horizonte, for example, requires the 3-digit municipal code on top of the national one, allows its own special regimes and provides a benefit for cooperatives. That is why the ERP keeps the parameters by municipality, and DFSpro puts them in the table.
Municipality table data1 question, 14 to 14
14Where does the information in the municipality table come from?+
The status in the national system, the population and the start date come from the official list of adhering municipalities on the NFS-e Portal, and the rates come from the official ISSQN rates file. The city hall notice carries the city hall's own link. For your project, DFSpro confirms each parameter with the city hall and in the panel before loading it into SAP.
Reform and next steps5 questions, 15 to 19
15How does the reform change the municipality's NFS-e?+
The national layout carries the IBS and CBS groups, and each city hall defines how an invoice with these groups fits its calendar. São Paulo, for example, allowed two layouts to coexist. The obligation to authorize in the national environment or share holds until 31 December 2032.
16Since when do I need to show IBS and CBS on the NFS-e?+
It depends on the service group, under Joint Act RFB/CGIBS no. 4/2026. ISS services outside the special groups start on 01/10/2026. Digital platforms, subitems 1.03, 1.05, 1.09 and 16.01, intangible goods, condominiums, leases and the other services start on 01/12/2026, and Simples taxpayers who choose to show them, on 01/01/2027.
17What happens if I do not report IBS and CBS in 2026?+
The SE/CGNFS-e stated that the absence of this information until 31/12/2026 does not reject the NFS-e. Its absence, however, shows the document's non-conformity and exposes the issuer to the penalties and deadlines of the joint act, depending on the group it falls into.
18And ISS, what happens to it?+
Under EC 132, ISS and ICMS are extinguished from 2033, and IBS and CBS replace them. Until then, ISS stays due to the municipality, with the place-of-incidence rule of LC 116, and the national NFS-e carries both sets of information.
19How do we start?+
From the list of establishments that issue service invoices, with each one's municipality and the channel in use. With it, the first step is to build the parameter table for the highest-volume municipalities. Contact with DFSpro starts from this list.
Start with the list of your issuing establishments
With the municipalities of incidence and the channel of each establishment, the conversation with DFSpro already starts from a parameter table. The conversation covers your landscape and your SAP project, with no price and no commitment on timing.
To go deeper first: national standard NFS-e in SAP and tax reform in SAP.