Brazil has announced that the Brazilian Nomenclature of Services (NBS) will become the mandatory reference for classifying services on all national Electronic Service Invoices (NFS-e) starting 1 January 2026, replacing the diverse and inconsistent service lists currently used by different municipalities.

Technical Requirements

The NBS is directly adapted from the United Nations' Central Product Classification system, establishing international harmonisation for Brazil's service categories as the services counterpart to the NCM goods classification system. Businesses must adapt their ERP and tax engines to generate XML files with the new structure, including updated XML schemas and new fields for capturing CBS and IBS tax classification codes.

Additional validation rules will be introduced to align with the updated e-invoicing requirements. Some municipalities, including Barueri in São Paulo state, have already begun implementing the new code structure in anticipation of the national mandate.

Context

The standardisation forms part of Brazil's broader indirect tax reform introducing the IBS (tax on goods and services) and CBS (contribution on goods and services). The unified classification system ensures consistent application of new tax rates and rules across all jurisdictions, replacing the current fragmented municipal approach. While national deployment begins in 2026, the government acknowledges that guidelines may be subject to further technical adjustments as the reform implementation continues.