{"id":62394,"date":"2026-04-28T10:42:11","date_gmt":"2026-04-28T13:42:11","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=62394"},"modified":"2026-04-28T10:42:26","modified_gmt":"2026-04-28T13:42:26","slug":"simples-nacional-resolucao-do-simples-nacional-passa-a-disciplinar-obrigatoriedade-da-nfs-e-de-padrao-nacional-para-me-e-epp","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/04\/28\/simples-nacional-resolucao-do-simples-nacional-passa-a-disciplinar-obrigatoriedade-da-nfs-e-de-padrao-nacional-para-me-e-epp\/","title":{"rendered":"SIMPLES NACIONAL &#8211; RESOLU\u00c7\u00c3O DO SIMPLES NACIONAL PASSA A DISCIPLINAR OBRIGATORIEDADE DA NFS-E DE PADR\u00c3O NACIONAL PARA ME E EPP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Resolu\u00e7\u00e3o CGSN n\u00ba\u00a0189\/2026\u00a0&#8211; DOU de 28.04.2026.<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A partir de 1\u00ba de setembro de 2026, a Resolu\u00e7\u00e3o CGSN n\u00ba\u00a0<strong>140<\/strong>\/<strong>2018<\/strong>\u00a0passa a incluir a obrigatoriedade de utiliza\u00e7\u00e3o da NFS-e de padr\u00e3o nacional pelas Microempresas (ME) e Empresas de Pequeno Porte (EPP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Essa medida est\u00e1 alinhada com a Reforma Tribut\u00e1ria do Consumo, especialmente com o art.\u00a0<strong>52<\/strong>\u00a0da Lei Complementar n\u00ba\u00a0<strong>214\/2025<\/strong>\u00a0, que estabeleceu o uso desse documento em \u00e2mbito nacional a partir de 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com isso, a exig\u00eancia passa a fazer parte das regras do Simples Nacional. Assim, o prestador de servi\u00e7os dever\u00e1 emitir a NFS-e conforme a op\u00e7\u00e3o adotada pelo munic\u00edpio, podendo utilizar:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">a) emissor de NFS-e via web; ou b) servi\u00e7o de comunica\u00e7\u00e3o via API (Interface de Programa\u00e7\u00e3o de Aplicativos).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00c9 importante destacar que a obrigatoriedade da NFS-e se aplica mesmo que a ME ou EPP esteja com pend\u00eancias relacionadas ao ingresso no Simples Nacional, ainda em an\u00e1lise administrativa, inclusive nos casos em que possa haver uma futura inclus\u00e3o retroativa no regime.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Por fim, ressalta-se que, entre outras altera\u00e7\u00f5es, n\u00e3o ser\u00e1 permitida a emiss\u00e3o de NFS-e em opera\u00e7\u00f5es sujeitas exclusivamente ao ICMS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Resolu\u00e7\u00e3o CGSN n\u00ba\u00a0189\/2026\u00a0&#8211; DOU de 28.04.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resolu\u00e7\u00e3o CGSN n\u00ba\u00a0189\/2026\u00a0&#8211; DOU de 28.04.2026.\u00a0<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-gem","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62394"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=62394"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62394\/revisions"}],"predecessor-version":[{"id":62395,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62394\/revisions\/62395"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=62394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=62394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=62394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}