We have received an official communication through the DEC – Electronic Taxpayer Domicile of the State of São Paulo regarding the mandatory use of the Electronic Communication Invoice – NFCom (Model 62).

In accordance with Portaria SRE No. 14/2025 and Article 212-O of the ICMS Regulation (RICMS/2000), we hereby inform you that, as of November 1, 2025, the issuance of the NFCom (Model 62) will become mandatory, replacing the following:

Communication Service Invoice – Model 21

Telecommunication Service Invoice – Model 22

This requirement is established under Article 2 of Portaria SRE No. 14/2025 and §14, item II of Article 212-O of the RICMS, which grant the State Treasury Department the authority to regulate the conditions and requirements for issuing electronic tax documents.