NFCom and NFSe for internet service providers: how Hubsoft and Notazz cover both tax documents
Understand the differences between NFCom and NFSe for internet service providers and see how the Hubsoft + Notazz integration automates your ISP’s entire tax management process.
Since November 1, 2025, internet service providers with SCM authorization from Anatel have been required to issue NFCom (model 62) for communication services, replacing the former models 21 and 22. But not every tax document issued by an internet service provider is an NFCom. Services subject to ISS, when billed separately, continue to use NFSe. Hubsoft issues NFCom natively, directly through SEFAZ, and has a dedicated integration with the Notazz to automate NFSe issuance.
Every internet service provider that has already gone through the NFCom requirement knows that it solved one tax issue, but not all of them. Communication services (the internet service itself) have their own tax document, with specific rules. Other operational services, when billed separately, follow a different tax logic. Understanding this difference helps prevent classification errors, the risk of fines, and financial rework.
What is NFCom and who needs to issue it
NFCom (Electronic Communication Service Invoice), model 62, is the electronic tax document that replaces the former models 21 and 22, which were previously used by the telecommunications sector. It has been mandatory since November 1, 2025, for internet service providers with SCM (Multimedia Communication Service) authorization from Anatel.
Unlike the previous models, NFCom is reported to the tax authorities in real time as soon as it is issued, and once an internet service provider migrates to it, it is not permitted to resume issuing models 21 and 22.
What is NFSe and when does it apply to an internet service provider
NFSe (Electronic Service Invoice) is the document used to formalize the provision of services subject to ISS (Tax on Services), a municipal tax. Unlike NFCom, NFSe applies to other service areas offered by the internet service provider when they are billed separately from the internet subscription.
NFCom vs. NFSe: what changes for the internet service provider
Document
Tax
Scope
Applies to:
NFCom (model 62)
ICMS (state tax)
Nationwide, single model
Communication/internet service provided by the internet service provider
NFSe
ISS (municipal tax)
Varies by municipality
Other services provided by the internet service provider that are subject to ISS when billed separately
How Hubsoft issues NFCom
The issuance of NFCom in Hubsoft is native, directly through SEFAZ, using an A1 model digital certificate with the CNPJ of the issuing company.
Learn more: NFCom | Hubsoft Wiki
What is Notazz?
The Notazz is a specialized tax management and intelligence software solution that facilitates the issuance of your company’s invoices, automating the entire process, from the time of sale to automatically sending the invoice directly to the end customer’s email.
How the Notazz integration automates NFSe:
For NFSe issuance, Hubsoft has a dedicated integration with Notazz, a platform responsible for standardizing the issuance process across the different systems used by each Brazilian municipality, since every municipality has its own tax communication standard.
The Notazz integration enables:
- NFSe issuance
- NFSe cancellation
- PDF and XML generation for the invoice
- Automatic webhook notifications, keeping Hubsoft and Notazz synchronized at all times regarding the status of each invoice
In practice, this means that when an internet service provider delivers and bills separately for a service subject to ISS, the invoice can be issued without the finance team having to manually access the municipality’s system.
Why does properly separating NFCom and NFSe matter?
Classifying the wrong tax document, issuing NFSe when NFCom should be issued, or vice versa, creates a real risk of penalties. Since NFCom fully replaces models 21 and 22 for communication services, services subject to ISS follow the municipal rules for NFSe. Having both processes automated within the same ecosystem—native NFCom in Hubsoft and NFSe through Notazz—reduces the chance of human error in this classification.
Frequently asked questions
Does NFCom completely replace NFSe for internet service providers?
No. NFCom replaces models 21 and 22 specifically for communication services. Services subject to ISS, when billed separately, continue to use NFSe.
Does every internet service provider need to issue NFCom?
Internet service providers with SCM authorization from Anatel have been included in the mandatory issuance schedule since November 2025. Providers without this authorization should consult an accountant to confirm the correct document.
Does Hubsoft issue NFCom on its own, or does it depend on an external integration?
NFCom issuance is native to Hubsoft and is performed directly through SEFAZ using an A1 digital certificate, without relying on third-party integrations.
What is the Notazz integration used for?
The Notazz integration is specifically designed for NFSe issuance, standardizing communication between Hubsoft and the different tax systems used by each municipality.
NFCom and NFSe in the same ecosystem, with no manual rework
Understanding the difference between NFCom and NFSe prevents tax classification errors and reduces the risk of fines, while automating both processes in the same management system eliminates the need to switch between platforms. With NFCom issued natively by Hubsoft and NFSe automated through the integration with Notazz, the internet service provider maintains tax compliance without overburdening the finance team.
📲 Want to learn more about how your internet service provider’s tax integration works? Hubsoft | Notazz Partnership.
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