Changes to Electronic Invoicing Affect Microentrepreneurs and Small Businesses: See What's Changing and How to Adapt

Changes to Electronic Invoicing Affect Microentrepreneurs and Small Businesses: See What’s Changing and How to Adapt

Written by Roberta Souza

Published on 29/10/2025 at 10:20

foto: IA

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Check Out What Has Not Changed, What Is In Progress, and What Will Change in the Coming Years

With the implementation of Complementary Law No. 214/2025 and the regulations associated with the tax reform, individual microentrepreneurs (MEIs) and small businesses will begin to face significant changes in the issuance of electronic invoices (NF-e, NFC-e) and electronic service invoices (NFS-e). Understanding what will change and how to prepare is already essential — even though the final deadlines are still in progress.

What Is Changing

The adoption of a national standardized layout for NF-e, NFC-e, and NFS-e will gradually come into effect. From January 2026, the standard model will be mandatory for municipalities and businesses.
For NF-e and NFC-e, Technical Note 2025.002 requires the inclusion of fields for the new taxes from the reform: the Goods and Services Tax (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax (IS).
Companies opting for the Simples Nacional — a regime applicable to many MEIs — have a differentiated deadline for adaptation: according to the Contábeis portal, for these companies the filling out of the new fields will only be mandatory starting in 2027.
Specifically for MEIs, according to Fenacon, there is a requirement for issuing invoices in more operations and the creation of a new category of nanoentrepreneur (with lower revenue) for special cases.

Why This Matters to MEIs and Small Businesses

For those who are MEIs or run a small business, these changes can impact in two main ways:

Operationally – It will be necessary to adjust invoice issuance systems, whether through software or accounting services, to incorporate the new layout, new fields, and codes (CFOP, CRT, etc.). For example, the blog GestãoClick mentions that for MEIs the inclusion of the code “4 – Simples Nacional – Microempreendedor Individual – MEI” in the invoices became valid in 2025.
Financially – Although the Simples Nacional regime has a longer deadline, inadequacies may result in the rejection of invoices, imposition of accessory obligations, or the need for retroactive corrections. For small businesses, these repercussions can lead to extra costs or wasted time, which represents a direct impact on their “wallets.”

How to Adapt Now

Here are some practical steps to prepare in advance:

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Check with your invoicing software or accountant if the system is updating to the new NF-e/NFC-e layout according to Technical Note 2025.002.
Start the optional period (October to December 2025 for many cases) as a testing phase for familiarization, even if your business is not yet required.
Train your team (or yourself, in the case of MEI) for the correct issuance of invoices, control of codes, CFOP/CRT, and withholdings that may come with the new reform.
Keep your accounting or accounting partner informed and aligned: delayed changes or errors can lead to rework or penalties.
Continuous monitoring: the tax reform brings a staggered timeline, but delays, municipal or state requirements may occur — staying alert prevents surprises.

What Still Does Not Change for Now

If you are an MEI or in the Simples Nacional, the requirement to fill in the new fields of the NF-e/NFC-e remains optional until 2027 in many cases.
The immediate collection of the taxes IBS, CBS, or IS will not be implemented solely due to this new layout. The initial focus is on standardization, not on the new immediate burden.

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Changes to Electronic Invoicing Affect Microentrepreneurs and Small Businesses: See What’s Changing and How to Adapt

Check Out What Has Not Changed, What Is In Progress, and What Will Change in the Coming Years

What Is Changing

Why This Matters to MEIs and Small Businesses

How to Adapt Now

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Changes to Electronic Invoicing Affect Microentrepreneurs and Small Businesses: See What’s Changing and How to Adapt

Check Out What Has Not Changed, What Is In Progress, and What Will Change in the Coming Years

What Is Changing

Why This Matters to MEIs and Small Businesses

How to Adapt Now

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At just 14 years old, a boy creates a system without energy, using steel pipes buried in the ground, that irrigates seedlings with moisture from the air, to combat the water scarcity threatening reforestation in northern China.

Where there was only sand and wind at 40 degrees, China built a megacity of 500,000 inhabitants with farms, wineries, and universities in the middle of the desert using melted glacier water from hundreds of kilometers away.

At over 8,800 meters above sea level, the summit of Mount Everest is made up of rocks that originated at the bottom of an ocean about 500 million years ago and were pushed to the highest point on Earth by the collision of tectonic plates.

The German economist Wolf-Peter Schill has no doubts: “Electric cars are already far superior to cars with internal combustion engines.”

Brazil accelerates decarbonization in the South: International forum in Foz do Iguaçu gathers leaders to discuss the advancement of biomethane in the energy matrix and the potential of “caipira pre-salt.”

Alert in the fuel market: Analysts and a former director of ANP warn that oil prices may worsen in the coming months due to global instability.

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