Following SINIEF Adjustment 49/23, Tax on Circulation of Goods and Services (ICMS), taxpayers must adopt an Electronic Invoice for Communication Services (NFCom) starting 1 April 2025, with all service charges incorporated into the electronic document.
Who should issue the NFCom?
NFCom electronic invoices must be used to charge communication services of any nature, such as:
- Radio and television stations (including pay TV);
- News portals;
- Printed newspapers and magazines;
- Internet p…