New NFS-e technical package changes the dynamic between service provider and recipient
The Federal Revenue Service and the IBS Management Committee published, on October 1, 2026, Joint Technical Act RFB/SUFIS/CGIBS/Executive Board No. 7, signed on September 28, 2026. The act officially establishes version 1.01 of Technical Note 009 (NT 009) of the National NFS-e and Technical Note 010 (NT 010) of the NFS-e Via, bringing changes that will require attention from tax and IT teams in the coming weeks.
What changes with NT 010: Purchaser Manifestation Event
The main novelty is the creation of the Purchaser Manifestation Event, which gives the service recipient an active role regarding the invoice received. The main novelty of NT 010 is the layout of the Purchaser Manifestation Event, version 1.00, with it the recipient will be able to register their position on the service directly in the NFS-e itself. There are two possible modalities, which cannot be combined on the same invoice: manifestation with acceptance, in which the purchaser confirms that the service was provided, or manifestation with rejection, in which the purchaser points out discrepancies or states that they are unaware of the invoice.
It is important to reinforce to tax teams that this manifestation is not an automatic cancellation of the document: it only formally records the recipient's position, according to the technical documentation. The implementation schedule is already defined: Restricted Production environment (testing) on October 5, 2026, and Production environment on October 19, 2026. In other words, the feature goes live as early as next week.
NT 009 v1.01: condominiums, events, and stricter registration validation
NT 009 expands the set of rules originally published in June 2026 and brings at least three points that deserve immediate checking in issuing systems:
- Condominiums: for condominium operations, code 99.05.01 was created in the group of taxable events for IBS and CBS, intended for fees and other amounts charged by building condominiums. Property management companies and condominium management software need to map this new code before the switchover.
- Events: the atvEvento group allows informing the municipality of the event when it differs from the place of service provision in specific sub-items, and for sub-item 17.10 the group becomes mandatory. Companies in the events sector and trade fair organizers should review their location registrations.
- Registration validation: the requirement has become stricter. The Service Provision Declaration (DPS) may be rejected when the municipality informed for the purchaser or recipient differs from that registered in the corresponding CPF or CNPJ record. Registration inconsistencies that currently go unnoticed may start generating rejections.
In addition, the NFS-e Via (module used by toll concessionaires and road exploitation operations) was also updated: NT 010 updates the NFS-e Via layout and includes code 6 in the modPagamento field, corresponding to the No Charge modality.
What tax and IT teams should do now
With NT 010 production scheduled for the 19th, there are only a few business days left to validate three fronts: (1) whether the issuing system already handles the Purchaser Manifestation Event and can register acceptance or rejection without duplication; (2) whether the purchaser registry has the correct municipality, avoiding cascading rejections due to the new NT 009 rule; and (3) whether specific operations (condominiums, events, tolls) already use the new codes and field groups. Those who operate multiple issuers or integrate NFS-e with an ERP need to test these scenarios in a staging environment before the switch to production.
This content is for informational purposes only and does not replace guidance from your accounting firm or a tax specialist for your company's specific case.
If your team wants to understand how these changes impact tax operations integrated with your ERP, talk to Edoo.
NFS-e NT 010: Buyer Acknowledgment Event goes live on October 19