Block D in SAP: the transport and communication services the file records document by document, and how to prove that the freight and the phone bill match
Block D records the tax documents for services subject to ICMS, Brazil's state value-added tax: transport (CT-e, passenger tickets and other models), communication and telecommunication, and the NFCom. Under Practical Guide 3.2.4, the block applies to companies that buy or provide these services, and each model has its own family of records.
What to report is your company's decision, guided by the state tax authority. The system is where DFSpro works: linking the SAP freight and communication documents to D100, D500 and D700, and proving that the analytic records add up to the documents.
Start with the question for your role
Transport, communication and NFCom go through different teams, and each role looks for its own answer.
01Tax and compliance
Who files each record, what changed for denied and voided documents, and when consolidation applies.
See the section for this role02Logistics and transport
How CT-e, tickets and the other models reach D100, D300 and D400.
See the section for this role03Purchasing and telecom
How the communication invoice becomes D500 and D590, and when the input credit appears.
See the section for this role04IT and SAP
Which cross-checks to run between document, analytic record and cancellation before generating the file.
See the section for this role05Audit
Which evidence shows that each service document was checked against the file.
See the section for this roleBlock D has one family of records for each type of service, and each family closes with its own analytic record
Block D records the purchase and provision of transport, communication and telecommunication services. D100 and its child records cover cargo and passenger transport documents, D300 and D400 cover consolidated passenger tickets, D500 and D600 cover communication invoices, and D700 and D750 cover the NFCom. In each family, the analytic record (D190, D390, D590, D690 and D730) summarizes the document by tax situation, CFOP and rate.
What the tax authorities publish
The layout of each record, the keys and the validation rules are on pages 173 to 224 of Practical Guide 3.2.4, updated on 30/07/2026.
What the tax authorities do not publish
How SAP freight and communication bills become tax documents in the file, when an invoice is consolidated, and how a cancellation reaches the system in time.
What DFSpro proves
That every service document of the period appears once in the file, with an analytic record that adds up, and that canceled and denied documents are handled as the Guide requires.
- Electronic documents for goods and services are covered in electronic tax documents in SAP.
- Freight is covered in CT-e and MDF-e in SAP.
The 48 records for transport, communication and NFCom, with level and page
The records of Block D are grouped by the type of service reported, and each group usually has a different owner in the company. Each record shows its level, its expected occurrence and the page of its sheet in the Guide, in code order.
Opening and closing
D001 opens the block and says whether there are communication or transport services with a tax document, and D990 closes the block with the total number of lines.
Records: D001, D990.
Cargo and passenger transport
D100 records transport invoices and waybills, including the CT-e, the CT-e OS and the BP-e. Its child records add details by mode of transport, cargo, pickup location, analytic record, notes and other obligations.
15 records, from D100 to D197.
Consolidated passenger tickets
D300 and D400 consolidate road, waterway and rail passenger tickets and the baggage note. Records D350 to D390 cover the cases with an ECF device and Z reading.
13 records, from D300 to D420.
Communication and telecommunication
D500 records communication service invoices (code 21) and telecommunication service invoices (code 22), and D600 and D695 consolidate these documents where the rules allow it, each with its own analytic records.
Records: D500, D510, D530, D590, D600, D610, D690, D695, D696, D697.
NFCom
D700 records the electronic communication services invoice (code 62), and D750 holds the consolidated entry when the state requires it. Each has an analytic record, FCP, notes and other obligations.
Records: D700, D730, D731, D735, D737, D750, D760, D761.
| Record | Name in the Guide | Level | Occurrence | Page |
|---|---|---|---|---|
| D001 | Opening of block D | 1 | one per file | 173 |
| D100 | Transport service invoice (code 07) and transport waybills, road cargo (code 08), standalone road cargo waybills (code 8B), waterway cargo (code 09), air (code 10), rail cargo (code | 2 | several (per file) | 173 |
| D101 | Additional information on tax documents for interstate services delivered to a final consumer who is not a taxpayer, EC 87/15 (codes 57, 63 and 67) | 3 | 1:1 | 178 |
| D110 | Document items, transport service invoice (code 07) | 3 | 1:N | 178 |
| D120 | Supplement to the transport service invoice (code 07) | 4 | 1:N | 179 |
| D130 | Supplement to the road cargo waybill (code 08), the standalone road cargo waybill (code 8B) and the simplified electronic transport waybill (code 57) | 3 | 1:N | 179 |
| D140 | Supplement to the waterway cargo waybill (code 09) | 3 | 1:1 | 181 |
| D150 | Supplement to the air waybill (code 10) | 3 | 1:1 | 182 |
| D160 | Cargo transported (code 08, 8B, 09, 10, 11, 26 and 27) | 3 | 1:N | 182 |
| D161 | Pickup and delivery location (code 08, 8B, 09, 10, 11 and 26) | 4 | 1:1 | 183 |
| D162 | Identification of the tax documents (codes 08, 8B, 09, 10, 11, 26 and 27) | 4 | 1:N | 184 |
| D170 | Supplement to the multimodal cargo waybill (code 26) | 3 | 1:1 | 185 |
| D180 | Modes of transport (code 26) | 3 | 1:N | 186 |
| D190 | Analytic record of the documents (code 07, 08, 8B, 09, 10, | 3 | 1:N | 187 |
| D195 | Notes on the tax entry (code 07, 08, 8B, 09, 10, | 3 | 1:N | 189 |
| D197 | Other tax obligations, adjustments and value information from the tax document | 4 | 1:N | 189 |
| D300 | Analytic record of consolidated tickets for road passenger (code 13), waterway passenger (code 14), passenger and baggage note (code 15) and rail passenger (code 16) | 2 | several (per file) | 191 |
| D301 | Canceled documents among the tickets for road passenger (code 13), waterway passenger (code 14), passenger and baggage note (code 15) and rail passenger (code 16) | 3 | 1:N | 193 |
| D310 | Supplement to the tickets (code 13, 14, 15 and 16) | 3 | 1:N | 193 |
| D350 | Equipment ECF (codes 2E, 13, 14, 15 and 16) | 2 | several (per file) | 193 |
| D355 | Z reading (codes 2E, 13, 14, 15 and 16) | 3 | 1:N | 194 |
| D360 | PIS and COFINS totals for the day (codes 2E, 13, 14, 15 and 16) | 4 | 1:1 | 195 |
| D365 | Record of the partial totals of the Z reading (codes 2E, 13, 14, 15 and 16) | 4 | several (per file) | 195 |
| D370 | Supplement to the documents reported (codes 13, 14, | 5 | 1:N | 196 |
| D390 | Analytic record of the daily movement (codes 13, 14, 15, 16 and 2E) | 4 | 1:N | 196 |
| D400 | Daily movement summary, RMD (code 18) | 2 | several (per file) | 197 |
| D410 | Documents reported (codes 13, 14, 15 and 16) | 3 | 1:N | 199 |
| D411 | Canceled documents among the documents reported (code 13, 14, 15 and 16) | 4 | several (per file) | 200 |
| D420 | Supplement to the documents reported (code 13, 14, | 3 | 1:N | 201 |
| D500 | Communication service invoice (code 21) and telecommunication service invoice (code 22) | 2 | several (per file) | 201 |
| D510 | Document items, communication service invoice (code 21) and telecommunication service invoice (code 22) | 3 | 1:N | 203 |
| D530 | Billed terminal | 3 | 1:N | 205 |
| D590 | Analytic record of the document (code 21 and 22) | 3 | 1:N | 205 |
| D600 | Consolidation of service provision, communication service invoices (code 21) and telecommunication service invoices (code 22) | 2 | several (per file) | 207 |
| D610 | Items of the consolidated document (code 21 and 22) | 3 | 1:N | 208 |
| D690 | Analytic record of the documents (codes 21 and 22) | 3 | 1:N | 209 |
| D695 | Consolidation of service provision, communication service invoices (code 21) and telecommunication service invoices (code 22) (companies required to deliver the files provided for in the ICMS | 2 | several (per file) | 211 |
| D696 | Analytic record of the documents (code 21 and 22) | 3 | 1:N | 212 |
| D697 | Record of information from other states, for “unmetered” satellite pay television services | 4 | 1:N | 214 |
| D700 | Electronic invoice-bill for communication services, NFCOM (code 62) | 2 | several (per file) | 214 |
| D730 | Analytic record, electronic invoice-bill for communication services, NFCOM (code 62) | 3 | 1:N | 218 |
| D731 | Information on the poverty relief fund, FCP, (code 62) | 4 | 1:1 | 219 |
| D735 | Notes on the tax entry (code 62) | 3 | 1:N | 219 |
| D737 | Other tax obligations, adjustments and value information from the tax document | 4 | 1:N | 220 |
| D750 | Consolidated entry of the electronic invoice-bill for communication services, NFCOM (code 62) | 2 | 1:N | 221 |
| D760 | Analytic record of the consolidated entry of the electronic invoice-bill for communication services, NFCOM (code 62) | 3 | 1:N | 223 |
| D761 | Information on the poverty relief fund, FCP, (code 62) | 4 | 1:1 | 224 |
| D990 | Closing of block D | 1 | one per file | 224 |
Some names in the Guide list several document models. The full fields of each record are on the matching page of the Guide.
Nine passages from the Guide that show how transport and communication are reported
These are the rules for each family in the block. The sheet of each record carries further validations and remains the reference.
Block without data
“only this opening record and record D990must be reported”
Record D001, page 173.
Who files
“This record must be filed by all taxpayers that buy or provide the services and use the specified documents.”
Record D100, page 174.
Denied and voided
“reporting electronic tax documents that were denied or whose numbering was voided is no longer mandatory”
Record D100, page 174.
Analytic record by combination
“totaled by grouping the combinations of values of CST, CFOP and Rate of the items of each document”
Record D190, page 187.
Every D500 has a D590
“For each record D500, at least one record D590must be filed”
Record D500, page 201.
Credit on the input invoice
“must be reported only if the buyer is entitled to the credit”
Record D500, page 201.
No repeats in D400
“The tax documents reported in record D300 cannot be repeated in record D400.”
Record D300, page 191.
File after cancellation
“the EFD file must be built after this process is complete, with the cancellation and the issue of another invoice if applicable”
Record D700, page 215.
When the invoice is consolidated
“This record must be filed when state law requires consolidated reporting.”
Record D750, page 222.
Fields and validations, sheet by sheet
- D100, field SER, validation. “mandatory field with three positions for CT-e and CT-e OS, with COD_MOD equal to “57” and “67”, respectively” Page 176.
- D100, field COD_MUN_DEST, completion. “enter the code of the municipality of destination of the service, according to the IBGEtable. Enter 9999999 if abroad” Page 178.
- D160, field IE_REM, validation. “the state registration will be validated using the state coded in the first two characters of field COD_MUN_ORI” Page 183.
- D180, field CNPJ_CPF_EMIT, completion. “enter the CNPJ, with 14 digits, or the CPF, with 11 digits, of the service customer” Page 187.
- D195, field COD_OBS, completion. “Enter the code of the note on the entry. Validation: the code entered must exist in record 0460” Page 189.
- D300, field VL_BC_ICMS, validation. “the value entered in this field must equal the sum of the value of field VL_BC_ICMS of record D310 (grouped by municipality)” Page 193.
- D400, field COD_CTA, completion. “enter the code of the analytic account. Examples: inventory, revenue, expenses, assets” Page 199.
- D510, field VL_ITEM, completion. “enter the total value of the item (equal to quantity x unit price)” Page 204.
- D600, field COD_MUN, completion. “enter the code of the municipality of the billed terminals. Validation: the value entered must exist in the municipality table of IBGE, and have 7 digits” Page 208.
- D695, field NOM_MEST, completion. “enter the name of the volume of the master tax document file, according to Agreement ICMS 115/03. Until 31/12/2016, the field had size 015” Page 212.
- D700, field VL_SERV_NT, completion. “enter the total value of the items for the company's own services, with no highlighted ICMS, as entered in the NFCom” Page 217.
- D730, field CFOP, completion. “for inbound operations, the operation codes must match the tax treatment that applies to the destination of the item” Page 219.
Text in quotation marks comes from the Guide, with the PDF page beside it. The rest of each card is DFSpro's comment for customers with transport and communication services.
How to prove that SAP freight and communication reach the file with nothing missing and nothing extra
The Guide defines the rules for each family. The six tests are a DFSpro proposal and depend on the services the company buys or provides and on the solution that builds the file.
- Block with or without data. Compare, by establishment, whether there was a purchase or provision of transport or communication in the month with the D001 indicator. Record the evidence of the check.
- Document and analytic record. For each transport document, check that the analytic record (D190) summarizes by tax situation, CFOP and rate what the document shows. Repeat with D500 and D590, which the Guide requires for every invoice.
- Input invoice and credit. For inbound communication invoices, check that tax, base and rate appear only when the company is entitled to the credit, and keep the decision of the responsible team.
- Electronic documents out of use. Test a month with a regular CT-e, a denied one and one with voided numbering. Under the Guide's rule, reporting denied and voided documents has not been mandatory since December 2021, and the test shows what your file does.
- Ticket in D300 or in D400. Check that each ticket document appears in only one of the two records and that there is no overlap in numbering in D300. Note each exception with its reason.
- NFCom, single and consolidated. If the state defines consolidated reporting, check that D700 carries the inbound, replacement and adjustment invoices, that D750 carries the others, and that the file is generated after the cancellation deadline.
- Which transport and communication document models does the company receive or issue?
- How does the cancellation of a CT-e or an NFCom reach SAP, and how fast?
- Does the state require consolidated reporting for any outbound invoice?
- Are there passenger tickets, and do they follow a numbering range or a daily summary?
- Who checks the analytic records before the ICMS calculation closes?
The test script for the whole file is in tax tests, and the automatic input of transport documents is in automatic input of NF-e and CT-e.
Who owns freight, communication and the cancellation deadline
Block D depends on documents that start outside the tax team. Without an owner and a calendar, the right invoice arrives after the close.
Owner by type of service
Define who owns transport, communication and the NFCom, from receipt of the document to the tax close. DFSpro prepares the script, and the company names who owns each type of service.
Close calendar
Align the generation of the file with the cancellation deadline for electronic documents. The Guide notes that, for the NFCom, the file must be built after that process.
Evidence by period
For each period, keep the list of service documents, the checked file and the exceptions with their reasons, each with an owner and a date. Auditors usually ask for this list first.
Your company's decision
What to report, consolidation where the state leaves the choice, and the right to the credit are decisions of your company, with guidance from the state tax authority. Our work is technical: build, configure and prove the path from the service document to the record.
Who published each piece of information, and when
Whether consolidated reporting applies in your state. The state rule for passenger tickets and for the communication models. Whether the solution that generates your file covers each family of transport and communication records.
Questions from teams that report freight and communication in SAP
01What does Block D record?+
Under Practical Guide 3.2.4, the tax documents for issuing or receiving communication services and intercity and interstate transport services. A company that buys or provides these services with the listed models reports the documents, and each model has its own family of records.
02When does Block D go empty?+
When there is no purchase or provision of these services with a tax document. In that case the D001 indicator takes the value 1, and the Guide says to report only D001 and D990. Whether your establishment had activity in the month is a matter of fact, not a choice.
03Who files D100?+
The Guide says all taxpayers that buy or provide the services and use the specified documents. That includes the CT-e, the CT-e OS and the BP-e, among other models, and it applies to both inbound and outbound invoices.
04What changed for denied and voided documents?+
The Guide records that, from 01/12/2021, under Ajustes SINIEF 28/2021 and 39/2021, reporting electronic documents that were denied or whose numbering was voided is no longer mandatory. If your company reports them for another reason, that is its decision.
05What does D190 summarize?+
D190 is the analytic record of the transport documents and totals the items of each document by combination of tax situation, CFOP and rate. Block E adds it up in the ICMS calculation, so the most useful proof starts there.
06Why does D500 always need a D590?+
Because D590 is the analytic record of the communication invoice, and the Guide requires at least one for each D500, with exceptions for canceled invoices and other cases listed in the sheet. Without the analytic record, the document does not reach the calculation.
07Does an inbound communication invoice carry tax in the file?+
Only when the company is entitled to the credit. The Guide says that, in inbound documents, the tax value, the base and the rate must be reported only under that condition. Whether the company has the right is its own tax decision.
08What is the difference between D300 and D400?+
Both consolidate passenger tickets, but by different means: D300 by numbering range, and D400 by the Daily Movement Summary. The Guide forbids repeating in D400 a document already reported in D300 and forbids overlapping ranges in D300.
09How does the NFCom enter the file?+
Individually, in D700, or consolidated, in D750, when the state requires it. If consolidation applies to outbound invoices, D700 keeps the inbound invoices, replacements and adjustments. The Guide notes that canceled invoices are not reported and that the file must be built after the cancellation deadline.
10Do SAP freight and communication bills reach Block D without rework?+
It depends on the solution that builds the file and on how these documents enter the system. The Guide fixes the expected result, and the path to it changes from one environment to another. The answer comes from comparing the documents received with the file generated.
11What does the cost of checking freight and communication depend on?+
There is no official value and no public price. The effort varies with the number of document models, the volume of invoices and the use of consolidated reporting. To propose, DFSpro starts from a sample of service documents and the file of the last month.
12Who decides which record my document goes into?+
Defining the tax treatment is the company's job, supported by the guidance of the state tax authority. DFSpro shows what the Guide asks for each model and checks that the file carries what was decided.
Bring a sample of freight and communication bills and we check the file
The conversation starts with a sample: a few CT-e, a few telecommunication invoices and the file generated in the month. It also helps to bring the close calendar and the list of document models the company uses.
Read also: CT-e and MDF-e in SAP, electronic tax documents, ancillary obligations in SAP and Block K in SAP.