A partir de 1º de janeiro de 2026, todos os municípios brasileiros serão obrigados a adotar o modelo nacional da Nota Fiscal de Serviço Eletrônica (NFS-e). A determinação está prevista na Lei Complementar nº 214/2025 e tem como objetivo padronizar a emissão de notas fiscais de serviços no país, promovendo simplicidade, eficiência e modernização da gestão tributária.
A NFS-e nacional substitui os diversos modelos utilizados atualmente pelas prefeituras e passa a ser o documento fiscal digital oficial para o registro de serviços prestados em municípios nacionais. A medida é considerada um passo fundamental na preparação para o novo Imposto sobre Bens e Serviços (IBS), previsto na reforma tributária.
De acordo com nota publicada pela Receita Federal, em 7 de julho de 2025, é recomendável aos municípios que ainda não adotaram o novo padrão realizar a adesão até outubro deste ano. O prazo busca garantir tempo hábil para testes, ajustes técnicos e uma transição segura até a entrada em vigor da obrigatoriedade.
A Receita Federal destaca que antecipar a implementação traz vantagens estratégicas e reduz riscos operacionais. Os entes federativos poderão optar por duas formas de emissão:
- Por meio de sistema próprio, com compartilhamento das informações com a plataforma nacional; ou
- Utilizar o emissor gratuito disponibilizado na plataforma nacional da NFS-e.
Consequências para quem não se adequar
A não adesão à NFS-e nacional acarretará sanções relevantes aos municípios, como:
- Suspensão das transferências voluntárias da União a partir de 2026;
- Comprometimento da participação plena na arrecadação do IBS, imposto que substituirá o Imposto sobre Serviços (ISS) e o Imposto sobre Circulação de Mercadorias e Serviços (ICMS).
Ganhos com a padronização
Segundo a Confederação Nacional dos Municípios (CNM), a medida trará ganhos significativos, incluindo aumento da arrecadação, redução da sonegação e maior conformidade tributária por parte dos prestadores de serviço. A entidade orienta que as prefeituras iniciem o quanto antes a adequação técnica e capacitação das equipes.
Para auxiliar os municípios, a CNM criou canais com conteúdos sobre a pauta:
- Bate-papo Municípios em Foco: um canal com vídeos sobre a NFS-e;
- Site Reforma Tributária: uma página que reúne diversos formatos de conteúdo; e
- Biblioteca CNM: com uma coletânea de publicações da confederação.
O passo a passo para fazer a adesão ao convênio da NFS-e está disponível na Nota Técnica (NT) 25/2022 da CNM.
Fonte: Brasil 61
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