After 24 hours after issuing the note, the cancellation of the tax document can only be carried out through an administrative procedure. To do this, it is necessary to schedule the service in advance and present the necessary documents, required by the Subsecretariat of Revenue, located in the Inspection Department – the unit responsible for the NFS-e cancellation operation. But don’t worry, your accountant partner will solve it for you.
Another factor that is important to pay attention to is whether or not the service was provided. This is because the generating event for the ISS is the performance of the service. This way, if the service is not provided, there is no tax to be collected and the NFS-e can be cancelled.
But if the service was provided, the tax will need to be paid even if the policyholder has not paid the service note to the provider. This makes it impossible to cancel NFS-e.