# NFCom for Internet Service Providers: Complete Guide | Hubsoft

> What NFCom (model 62) is, who must issue it, deadlines, how authorization works with SEFAZ, common rejections, and a checklist for your internet service provider.

Fonte: https://hubsoft.io/en/nfcom-for-isps/

Tax guide for ISPs

# NFCom for internet service providers (ISPs): complete guide

Learn what NFCom (model 62) is, what changed compared with models 21 and 22, and how to issue it without rejections, with a practical checklist for your ISP.

## What is NFCom?

What is **NFCom (Electronic Communication Services Invoice, model 62)** is the national electronic tax document that communication service providers, such as internet service providers (ISPs), use to record and charge for their services. It was established by **Ajuste SINIEF 07/2022** and replaces the Communication Services Invoice (model 21) and the Telecommunications Services Invoice (model 22).

Each NFCom is digitally signed with the issuer’s certificate, which gives it legal validity, and is only valid after receiving **authorization for use** from SEFAZ. Because the tax authorities receive each invoice when it is issued, NFCom simplifies ancillary obligations and allows tax authorities to monitor the sector’s revenue in real time.

## Who needs to issue NFCom?

Under Ajuste SINIEF 07/2022, **ICMS taxpayers** that provide communication services are required to use NFCom instead of models 21 and 22\. In practice, this includes:

* internet service providers (ISPs) (multimedia communication services);
* fixed-line and mobile telecommunications companies;
* pay TV and other communication services subject to ICMS.

NFCom is issued for any recipient, whether an individual, private company, or public agency. Before issuing it, the provider must be **registered with the state SEFAZ** where it has a state registration. Depending on the state, this registration may be automatic or may need to be requested, so it is worth confirming with your accounting team.

## Deadlines and mandatory requirements

* **Since November 1, 2025**, NFCom has been mandatory for ICMS taxpayers (first clause, § 3, of Ajuste SINIEF 07/2022).
* The **Ajuste SINIEF 25/2025** allowed states to grant, under a special regime, a deadline of **August 1, 2026** to taxpayers that already issued at least 60% of their documents (models 21, 22, and 62) as NFCom in November 2025\. This deadline has also passed.
* Once a CNPJ begins issuing NFCom, **it is not possible to switch back** to models 21 and 22.

If your provider still issues documents under the old models, speak with your accounting team and system provider as soon as possible.

## What changes from models 21 and 22 to NFCom

Key differences between the previous system and model 62.

__What changes from models 21 and 22 to NFCom__
| Aspect                                 | Models 21 and 22                                                                         | NFCom (model 62)                                                                 |
| -------------------------------------- | ---------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------- |
| Format                                 | Documents with files sent to the tax authorities in accordance with Convênio ICMS 115/03 | 100% electronic document in XML, with a national layout                          |
| Legal validity                         | Depends on bookkeeping and file submission                                               | Issuer’s digital signature plus authorization for use from SEFAZ                 |
| Communication with the tax authorities | Periodic, after issuance                                                                 | Immediate: each invoice is transmitted and authorized (or rejected) individually |
| Printed representation                 | Printed invoice or bill                                                                  | DANFE-COM, with a QR Code for checking authenticity                              |
| Ancillary obligations                  | Generation and submission of Convênio 115/03 files                                       | Exemption from Convênio 115/03 files                                             |
| Cancellation                           | Rules under the previous system                                                          | Up to 120 hours after the last day of the authorization month, per event         |

## How NFCom issuance works

The NFCom process has four steps:

* **Issuance:** the system generates the XML based on the month’s charges, with issuer, subscriber, invoice, and tax data for each item (ICMS, PIS, COFINS, FUST, FUNTTEL, and FCP, when applicable).
* **Signing and transmission:** the XML is signed with the **A1 digital certificate** (e-CNPJ) and sent to SEFAZ’s authorization environment.
* **Authorization or rejection:** SEFAZ validates the file. If everything is correct, it returns the authorization-for-use protocol. If there is an error, the invoice is rejected with a code and the reason.
* **Delivery to the subscriber:** the authorized invoice is represented by **DANFE-COM**, which includes a two-dimensional code (QR Code) for checking authenticity on the tax authority’s portal.

To correct an invoice that has already been authorized, the options are cancellation within the deadline or issuing a replacement NFCom that references the incorrect invoice, in accordance with Ajuste SINIEF 07/2022.

## Most common rejections and how to avoid them

Most rejections result from tax configuration rather than transmission itself. The areas requiring the most attention are:

* **Unauthorized CST:** NFCom accepts a specific set of CSTs for ICMS, PIS, and COFINS. Configurations inherited from models 21 and 22 need to be reviewed.
* **Missing tax benefit code (cBenef):** in tax-exempt or tax-deferred transactions, some states require cBenef. Without it, the invoice may be rejected.
* **Zero is not the same as blank:** informing PIS or COFINS at 0% indicates a benefit that reduces the tax to zero, while leaving the field blank means it will not be sent in the XML. Confusing the two creates inconsistencies.
* **Inconsistent values:** discounts greater than the item value, for example, lead to negative totals, which SEFAZ rejects.
* **Series and numbering:** the series and initial number must be confirmed with accounting to maintain the correct sequence.
* **Registration and certificate:** lack of registration in the state or an expired A1 certificate prevent authorization.

The practical rule is to validate everything in homologation (test environment) and issue one test invoice of each type before the first mass issuance.

## NFCom, tax reform, and split payment

NFCom is the foundation on which the **Consumption Tax Reform (EC 132/2023)** reaches internet service providers (ISPs). The layout already includes groups for **IBS and CBS**, the taxes that will replace ICMS, ISS, PIS, and COFINS. In 2026, the testing year, the rates are symbolic (CBS at 0.9% and IBS at 0.1%). The replacement of the current taxes will take place progressively starting in 2027.

The **split payment** is the mechanism that separates taxes at the time of electronic payment, so the provider receives the net amount. To this end, the **Technical Note 2026.001** from NFCom created an information group that links the payment transaction to the tax document. The dates on which this link will become mandatory will be defined in future acts by the Federal Revenue Service and the IBS Management Committee.

The practical effect is that a tax incorrectly highlighted on the NFCom begins to directly affect cash flow. Correctly separating SCM and SVA bundles on the invoice, for example, prevents improper withholdings. Learn more in [Split Payment and NFCom: what changes](/blog/split-payment-e-nfcom-o-que-muda/) and in [Split Payment 2026 for internet service providers (ISPs)](/blog/split-payment-2026-antecipacao-estrategica-com-hubsoft/).

## How Hubsoft issues NFCom

The [Hubsoft Tax Invoice module](/funcionalidades/nota-fiscal/) issues NFCom (model 62), as well as NF-e (model 55) and NFS-e, based on charges generated in the financial module. Each charge becomes an invoice item, with taxation defined in the plan composition. In practice, Hubsoft offers:

* **Preventive anti-rejection validation**, to reduce rework in the tax department;
* **Automatic transmission and consultation:** the system monitors the SEFAZ response and, if there is a communication failure, checks whether the invoice was received before retransmitting it, avoiding duplication;
* **NFCom dashboard** with the status of each invoice and the reason for any rejections, so they can be corrected and retransmitted;
* **Batch cancellation**, with the reason recorded;
* **Email delivery of NFCom** to the subscriber, with the option to password-protect the PDF;
* **XML download authorization** for the accounting firm's CNPJ;
* **IBS and CBS fields** already prepared in the tax documents;
* **Dedicated tax team**, which supports the provider throughout the adaptation, homologation, and validation stages.

Hubsoft began preparing for NFCom before the requirement took effect and guided customers throughout the transition, as we explain in [what the tax transition taught internet service providers (ISPs)](/blog/nfcom-provedores-de-internet-transicao-fiscal/). The configuration step-by-step guide is available in the [Hubsoft Wiki](https://wiki.hubsoft.com.br/pt-br/modulos/nota-fiscal/nfcom) and in the [Hubinar on NFCom](/blog/hubinar-nfcom/).

## NFCom preparation checklist

* Confirm with your accounting team the **registration** of your CNPJ with SEFAZ in your state.
* Have a valid **A1 digital certificate (e-CNPJ)** in .pfx or .p12 format.
* Review the **tax composition of each plan** (SCM, SVA, or bundle): CST, rates, cBenef, and the taxes required by your state.
* Define the **series** and **initial number** of the NFCom with your accounting team.
* Schedule the changeover for the **beginning of a billing period**, before issuing any invoice for that month.
* Run **homologation tests** and issue a test invoice before mass issuance.
* Configure **invoice delivery to the subscriber** (email layout and sender).
* Provide the **accounting firm's CNPJ** as authorized to download the XML files.
* Monitor the **technical notes** of the tax reform and split payment.

For the complete overview, also read [NFCom: What You, the Provider, Need to Know](/blog/nfcom-o-que-voce-provedor-precisa-saber/) and the [guide to choosing an ERP for an internet service provider](/como-escolher-erp-para-provedor/).

## Frequently Asked Questions

### What is NFCom?

NFCom is the Electronic Communication Services Invoice, model 62, established by SINIEF Adjustment 07/2022\. It is the electronic tax document that communication service providers, such as internet service providers (ISPs), use instead of models 21 and 22\. Each invoice is digitally signed and authorized by SEFAZ at the time of issuance.

### Is NFCom already mandatory for internet service providers (ISPs)?

Yes. Since November 1, 2025, ICMS taxpayers that provide communication services have been required to issue NFCom. Ajuste SINIEF 25/2025 allowed an extension under a special regime until August 1, 2026, only for those who already met the minimum requirements, and that deadline has also passed.

### Can I go back to issuing model 21 or 22 invoices after migrating to NFCom?

No. Once the CNPJ starts issuing NFCom, it cannot go back to models 21 and 22\. That’s why it’s best to plan the transition for the beginning of a tax period, before issuing any invoices for that month.

### What is required to start issuing NFCom?

You must be registered with your state’s SEFAZ, have a valid A1 digital certificate (e-CNPJ), and use an issuing system with the plans’ tax configuration reviewed. You must also define the series and starting number with your accounting team and test in the testing environment before the first issuance.

### What is the deadline for canceling an NFCom?

Under Ajuste SINIEF 07/2022, the issuer may request cancellation of the NFCom within 120 hours after the last day of the month in which it was authorized. Cancellation is carried out through an event recorded with SEFAZ. Once the deadline has passed, the correction is made using a replacement NFCom that references the incorrect invoice.

### Why is an NFCom rejected?

The most common causes are related to tax configuration: a CST not accepted by model 62, the absence of the tax benefit code (cBenef) when required by the state, confusion between a zero tax rate and an empty field, and inconsistent values, such as negative totals. Lack of registration or an expired certificate can also prevent authorization.

### Does Hubsoft issue NFCom?

Yes. Hubsoft issues NFCom (model 62) based on financial charges, with preventive anti-rejection validation, automatic transmission to and queries with SEFAZ, delivery of the invoice to the subscriber by email, and a tax team that supports the internet service provider (ISP) throughout the adaptation process. The same module also issues NF-e (model 55) and NFSe.

[ Talk to a specialist ](/en/request-a-demo/) 

## Issue NFCom without rejections or rework

Schedule a demo and see how Hubsoft integrates financial operations and NFCom issuance for your internet service provider.

[ Request a Demo ](/en/request-a-demo/)