Update: | Compliance Alert – New NFCom guidelines published for communication and telecommunications service invoices |
Date: | 2024-10-04 |
On 25 September 2024, COTEPE ICMS Act No. 129/2024 was published, updating the NFCom Taxpayer Guidelines Manual by adding Annex II. This update aligns the Communication and Telecommunications Service Invoice (NFCom) issuance with current regulations.
What are the changes?
The NFCom electronic tax document will replace the Communication Service Invoice (model 21) and the Telecommunications Service Invoice (model 22) as of 1 April 2025. The updated manual includes the new annexe MOC_NFCOM_AnexoII_DANFE-COM_v1.00 with a specified key (9b1ed20166e10448c0db9f14f301f130). Although the manual is dated June 2024, COTEPE Act 129/2024 has only been published now to officially announce its release.
What are the impacts?
These changes are necessary for businesses in the communication and telecommunications sectors to ensure compliance with tax legislation. Companies must adjust their invoicing systems to adopt the new NFCom model before the deadline.
Implementation timelines
- Approval Environment (company testing environment): 1 October 2024;
- Production Environment: 1 April 2025.