What Is the NFS-e

The NFS-e (Nota Fiscal de Serviços Eletrônica) is the electronic service invoice used for service transactions in Brazil. Unlike the NF-e (goods invoice), the NFS-e is governed independently by each municipal government (not the state, nor the federal level), because the service tax ISS (Imposto Sobre Serviços) is a municipal tax. Brazil has 5,570+ municipalities, and each municipality can decide which NFS-e model and interface to use.

This creates a complex landscape of NFS-e interfaces: the city of São Paulo has its own version, the city of Rio de Janeiro has its own version, Belo Horizonte has its own version… more than 100 different NFS-e interface models in total. If your customers are spread across multiple municipalities, integrating with each one yourself is nearly impossible.

Core Capabilities of TF Fiscal's NFS-e API

1. Integration with 5,000+ Municipal Interfaces

TF Fiscal has already adapted to Brazil's major municipal NFS-e models, including the ABRASF national standard and the proprietary standards of major cities. Developers simply call one unified API and don't need to worry about which municipality the customer is in.

2. Automatic ISS Rate Calculation

ISS rates vary by municipality from 2% to 5%, with different rates for different service types. Provide the service code (Código de Serviço) + the provider's and recipient's addresses, and the platform automatically obtains the correct rate and computes the tax due.

3. Compliant Handling of Cross-Municipality Services

When the service provider and recipient are in different municipalities, you need to determine in which municipality the ISS is owed (generally the place of provision or the place of receipt, depending on the service type). TF Fiscal handles this rule automatically.

4. Ready for the 2026 IBS Replacement of ISS

After Brazil's tax reform, IBS (Imposto sobre Bens e Serviços) will gradually replace ISS. The new tax fields have been added to TF Fiscal's scope, with old and new fields coexisting during the transition.

5. Standardized PDF (NFS-e DANFSE)

NFS-e PDF templates differ across municipalities; TF Fiscal provides a standardized PDF output that includes a QR Code verification link.

Typical Use Cases

SaaS subscription services: cross-border SaaS issuing service invoices to Brazilian customers
Cross-border consulting / training: technical consulting, advertising placement, advisory services, etc.
Cross-border logistics value-added services: customs declaration, customs clearance, warehousing and other service fees
Commission-based services: commissions and advertising fees charged by e-commerce platforms to sellers
Professional services: legal, accounting, IT services, etc.

Pricing

NFS-e issuance is included in TF Fiscal's mid- and high-tier plans; see Pricing for details. Customers who need to issue service invoices in bulk — for cross-municipality services, SaaS subscriptions, consulting and training, etc. — can contact sales for a customized enterprise solution.

FAQ

Q: What's the fundamental difference between the NFS-e and the NF-e?

The NF-e is used for goods sales and involves the state tax ICMS; the NFS-e is used for service transactions and involves the municipal tax ISS. The two are governed by different levels of government and use different interface models. See the NF-e API.

Q: My customers are in multiple municipalities — do I need to integrate with each one separately?

No. TF Fiscal has already adapted to the major municipal interfaces; you simply call one unified API, and the platform automatically routes to the interface of the customer's municipality.

Q: Is ISS owed at the place of provision or the place of receipt?

It depends on the service type. Brazil's Complementary Law (Lei Complementar 116/2003) lists the place-of-taxation rules for 22 service categories: most services are taxed at the place of provision, and a few (such as construction, transport and consulting) at the place of receipt. TF Fiscal determines this automatically.

Q: Will the NFS-e still exist after the 2026 tax reform?

During the reform transition the NFS-e remains valid and gains an IBS field. The full transition to a unified IBS system is expected by 2033.

NFS-e Brazil Service Invoice API