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Tax law in SAP

Law on electronic tax documents: what applies and where the source is

See what applies today for NF-e, NFC-e, CT-e, MDF-e, NFS-e and NFTS, from which date, and what each rule changes in SAP, with a link to the official source.

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Contents

Where to start, based on your role

For each role, the most useful starting point: the date that applies, the layout, the incoming invoice, or the limit of our work.

01Tax and fiscal

The acts that say what applies and from when.

Go to the section

02Accounts payable and receiving

Cancellation, number voiding, recipient response, freight and service invoices.

Go to the section

03IT and SAP

Technical notes, layouts, events and validation rules.

Go to the section

04Management and project

What DFSpro does and what stays with the client.

Go to the section
Direct links
Direct links:Who issues whatCalendarRoutinesEntriesIBS and CBS on the invoiceTechnical notesThe role of DFSproFrequently asked questions
Who issues what

Documents, models and base rules

The model, who issues it and the rule that creates each document, side by side.

DocumentModelWho issues it, according to the ruleBase ruleWhere the technical notes are
NF-e55Taxpayers of IPI or ICMS. It replaces the paper invoice model 1, 1-A or the producer invoice (model 4).SINIEF Adjustment 07/05National NF-e Portal
NFC-e65ICMS taxpayers, at the discretion of each state, in place of the consumer sales invoice, the ECF fiscal receipt, the CF-e-SAT and the model 4 invoice.SINIEF Adjustment 19/16National NF-e Portal
CT-e57ICMS taxpayers in interstate and intermunicipal transport and in communication, in place of the documents the adjustment lists.SINIEF Adjustment 09/07CT-e Portal
CT-e OS67ICMS taxpayers in transport, in place of the Transport Service Invoice, model 7.SINIEF Adjustment 36/19CT-e Portal
MDF-e58ICMS taxpayers in transport, in place of the Cargo Manifest, model 25.SINIEF Adjustment 21/10MDF-e Portal
GTV-e64ICMS taxpayers that transport valuables.SINIEF Adjustment 03/20CT-e Portal
BP-e63ICMS taxpayers, at the discretion of each state.SINIEF Adjustment 01/17BP-e Manual (COTEPE/ICMS Act 36/17)
NFCom62Communication services: the electronic invoice-bill for communication services.SINIEF Adjustment 07/22National NF-e Portal, Other DF-e tab
National NFS-eNo SINIEF modelService providers subject to ISSQN and other operations, who send the DPS to the National Public Issuer or to the local issuer.CGNFS-e Resolution 3/2023NFS-e Portal
NFS-e ViaNo SINIEF modelRoad concessionaires registered in the National NFS-e Portal.CGNFS-e Resolution 9/2025NFS-e Portal
NFTSNo SINIEF modelThe service taker or intermediary. In Salvador, companies and condominiums registered in the CGA.Decree 52.610/2011 (São Paulo) and the Salvador manualEach city hall
Document routines

Cancel, void, correct and run in contingency

The deadlines and limits the rule sets for each routine.

NF-e: cancellation

Up to 24 hours after use is authorized, and only if the goods did not move, the service was not provided and the invoice is not linked to an electronic duplicate. The request is a signed event, in the MOC layout. Source: SINIEF Adjustment 07/05, clauses 12 and 13.

NF-e: voiding a number

For a number left over after a break in sequence, the request is due by the 10th day of the next month. From 01/11/2026, the voiding request does not apply to Acre, Bahia and São Paulo. Source: Adjustment 07/05, clause 14, and Adjustment 40/26.

NF-e: correction letter

The CC-e fixes an error that does not touch the tax base, rate, price difference, quantity or transaction value, nor registry data that changes the sender or recipient, nor the issue or exit date. Export fields reported in the DU-E and installment data of a credit sale are also excluded. Source: clause 14-A.

NF-e: contingency

When the invoice cannot be sent or no reply comes back, the taxpayer can use SVC, EPEC or the DANFE on a security form. After the failures end, an authorized invoice that did not take effect must be cancelled. Source: clauses 11 and 11-A.

NF-e: lookup

The NF-e lookup stays available on the SEFAZ site for at least 180 days. After that, it can be replaced by partial data (number, date, CPF or CNPJ, value and status), kept for the statute-of-limitations period. Source: clause 15.

NFC-e: cancellation

Up to 30 minutes after use is authorized, and only if the goods have not left. The state can shorten the deadline. This is the deadline since 01/10/2018. Source: SINIEF Adjustment 19/16, clause 15.

MDF-e: cancellation and closing

The cancellation request is allowed in the first 24 hours after authorization and only before the transport starts. Closing is the event that ends the validity of the MDF-e. Source: SINIEF Adjustment 21/10, clauses 13 and 14.

NFS-e: an invoice that cannot be edited

An issued invoice changes only by cancellation or replacement. Cancellation, replacement, tax review and responses are events linked to the invoice. The recipient keeps the file and checks its validity and authenticity. Source: CGNFS-e Resolution 3/2023, arts. 6 to 8.

Calendar

Dates for 2026 and 2027 in the documents

The dates that change issuing, testing and go-live planning, in order.

DateWhat starts to applyDocumentsSource
01/01/2026Legal value of the new taxes on the invoice, with IBS and CBS calculation for information only during the year.NF-e and NFC-eNT 2025.002 and Joint Act 1/2025
01/07/2026Test environment: rule UB12-10 applies to invoices issued from this date on by issuers under the Normal Regime (CRT 3).NF-eNT 2025.002 v1.52
03/08/2026IBS and CBS become mandatory at issuing, for taxable events from this date on. The Simplified DANFE Type 2 and the NFS-e Via also start.NF-e, NFC-e, CT-e, CT-e OS, MDF-e, GTV-e and NFS-e ViaJoint Act 4/2026
01/10/2026IBS and CBS mandatory on the NFS-e for services in general.NFS-eJoint Act 4/2026
26/10/2026Test environment for NTs 2025.002 v1.52, 2026.007 v1.10 and 2026.008 v1.00, according to the Portal notice.NF-e and NFC-eNotice of 05/10/2026
01/11/2026Effects of Adjustment 40/26: integration specifications defined in the MOC, and number voiding that does not apply to AC, BA and SP.NF-eSINIEF Adjustment 07/05
03/11/2026Production for NT 2026.006 (link to the payment transaction), per the invoice PDF. The notice of 05/10/2026 covers only NTs 2025.002 v1.52, 2026.007 v1.10 and 2026.008 v1.00.NF-eNT 2026.006
16/11/2026Production for NTs 2025.002 v1.52, 2026.007 v1.10 and 2026.008 v1.00, according to the notice. CT-e NT 2026.004 has production on 16/11 and 14/12/2026.NF-e, NFC-e and CT-eNotice of 05/10/2026
01/12/2026Production for the Tax Reform DANFE (NT 2026.010). Joint Act 4/2026 also sets this date for the issuer of IBS and CBS only and for the other NFS-e categories.NF-e, NFC-e and NFS-eJoint Act 4/2026
14/12/2026An outbound NF-e can no longer reference an NFC-e, except a complementary NF-e, and rule BA02-35 goes into production.NF-e and NFC-eSINIEF Adjustment 32/25
01/01/2027SINIEF Adjustment 49/25 becomes binding for taxpayers. Issuing with IBS and CBS starts for Simples Nacional and for NF-e with single-stage (monophasic) supply.NF-eJoint Act 4/2026
04/01/2027Rule UB12-10 applies in production to issuers under Simples Nacional, sublimit excess and MEI.NF-e and NFC-eNT 2025.002 v1.52
Entries

The rules, document by document

From the adjustment that creates each document to the technical note that changes the layout. For the technical path in SAP, see electronic tax documents in SAP.

Acts that apply to all documents5 entries

RFB/CGIBS Joint Act

RFB/CGIBS Joint Act No. 1/2025

Orders the IBS or CBS taxpayer to issue an electronic tax document and lists the documents that the regulations adopt, such as NF-e, NFC-e, NFS-e, CT-e and MDF-e. It treats the 2026 calculation as informational.

Status Published in the DOU on 23/12/2025 and in force since 01/01/2026. The start dates for issuing each document came later, in Joint Act No. 4/2026.

What to watch if you run SAP Art. 3 waives penalties for missing IBS and CBS fields only until the first day of the fourth month after the common part of the regulations is published.

Official sourceDOU, Joint Act 1/2025
RFB/CGIBS Joint Act

RFB/CGIBS Joint Act No. 4/2026

Sets, for each electronic tax document, the date when the duty to issue with IBS and CBS starts to apply.

Status In force since publication (DOU of 31/07/2026). From 03/08/2026, for NF-e, NFC-e, CT-e, CT-e OS, MDF-e and GTV-e, on taxable events. NFS-e in general: 01/10/2026. Other NFS-e categories: 01/12/2026.

What to watch if you run SAP Exceptions in the act itself: Simples Nacional and NF-e with monophasic supply on 01/01/2027; an issuer with no ICMS, only IBS and CBS, on 01/12/2026 for the NF-e. The act planned, within 30 days, another act on the compliance program.

Official sourceDOU, Joint Act 4/2026
Joint Technical Acts

Joint Technical Acts RFB/CGIBS No. 1, 2 and 8 of 2026

Give official force to the versions of the technical notes and technical reports on IBS and CBS for electronic documents.

Status Acts No. 1 (DOU of 03/08/2026), No. 2 (DOU of 24/08/2026) and No. 8 (DOU of 01/10/2026). No. 8 approves, for NF-e and NFC-e, NTs 2025.002 v1.52, 2026.002 v1.11, 2026.007 v1.10, 2026.008 and 2026.010 and Technical Report 2025.002 v1.70.

What to watch if you run SAP To prove which version of a technical note was tested, cite the act that approves it. No. 7 covers the NFS-e and sits in its group.

Official sourceNF-e Portal, Technical Acts
Portal notice

National NF-e Portal notice of 05/10/2026

Announces the change of the rollout dates for NTs 2025.002 v1.52, 2026.007 v1.10 and 2026.008 v1.00.

Status They move to 26/10/2026 in the test environment and 16/11/2026 in production. The invoice PDFs still show the old dates, and the notice applies, because it is later.

What to watch if you run SAP The test plan and the correction transport must use the dates in the notice.

Official sourceNF-e Portal, notice of 05/10/2026
Technical Notes

Alphanumeric CNPJ: technical notes 2025.001 (joint) and 2026.004

Defines the 14-character CNPJ with alphanumeric root and order and numeric check digits, and changes the CNPJ fields and the access key in the schema to alphanumeric.

Status Joint NT (version of 25/04/2025): test environment on 06/04/2026 and production on 06/07/2026. For NF-e and NFC-e, NT 2026.004 v1.01 goes into production on 01/07/2026.

What to watch if you run SAP CNPJ fields, the access key and validations in SAP and in the interfaces must accept letters.

Official sourceNF-e Portal, Technical Notes

See also: Alphanumeric CNPJ in SAP

NF-e (model 55)18 entries

SINIEF Adjustment

SINIEF Adjustment 07/05

Creates the NF-e and the DANFE. It is the legal basis for issuing, cancellation, events and recipient response, with the technical detail sent to the Taxpayer Guidance Manual and to the technical notes.

Status In force, with many changes. The CONFAZ consolidated text lists changes up to Adjustment 40/26 (DOU of 14/09/2026, effective from 01/11/2026) and refers, by cross-reference, to Adjustments 28/25, 29/25, 41/25, 44/25, 45/25, 49/25, 10/26, 11/26, 13/26 and 29/26.

What to watch if you run SAP Read the consolidated text, not the original. A technical note rule often rests on a clause changed by a recent adjustment.

Adjustment 40/26 now says that the technical integration specifications are defined in the NF-e Taxpayer Guidance Manual (MOC), and that Paraná provides the online version of the MOC.

Official sourceCONFAZ, SINIEF Adjustment 07/05

See also: Electronic tax documents in SAP

SINIEF Adjustment

SINIEF Adjustment 14/26

Changes Adjustment 07/05 on the simplified DANFE and cuts to 90 days, counted from authorization, the deadline for the recipient's conclusive response.

Status DOU of 09/04/2026. The 90-day deadline applies from the first day of the second month after publication, and the rest from 03/08/2026. With no response in 90 days, the operation is deemed to have happened, with the effect of confirmation.

What to watch if you run SAP The batch response routine and the report of invoices with no response work with a 90-day window, not 180.

Official sourceCONFAZ, SINIEF Adjustment 14/26

See also: Recipient response and invoice entry in SAP

SINIEF Adjustment

SINIEF Adjustment 32/25

Bans an outbound NF-e that references an NFC-e, except a complementary NF-e, and adds the ECT events to the NF-e event list, such as item posted, delivered and lost.

Status In force, changed by Adjustments 41/25, 11/26 and 29/26. Under the wording of Adjustment 29/26, the ban takes effect from 14/12/2026.

What to watch if you run SAP A flow that creates an NF-e from a sale recorded as an NFC-e must be handled before that date. NT 2026.002 v1.11 also moved the matching validation rule to 14/12/2026 in production.

Official sourceCONFAZ, SINIEF Adjustment 32/25
SINIEF Adjustment

SINIEF Adjustment 49/25

Defines how to issue an NF-e in four cases: sale for future delivery with advance payment, stock loss, reduction of values or quantities, and return because the recipient refused or could not be found, with debit note and credit note purposes.

Status In force, changed by Adjustments 8/26, 15/26, 20/26, 27/26 and 34/26. Effective from 03/08/2026, and taxpayers must follow the adjustment from 01/01/2027 (clause 5-A).

What to watch if you run SAP Each case needs its own purpose, invoice type, CFOP, nature and reference. Clause 5 got new wording from Adjustment 34/26, effective from 14/09/2026, and Adjustment 20/26 now allows ICMS to be shown on a stock write-off.

Official sourceCONFAZ, SINIEF Adjustment 49/25CONFAZ, SINIEF Adjustment 8/26
SINIEF Adjustment and NT

SINIEF Adjustment 09/22 and NT 2026.001 (signature and authorization provider)

Creates the PAA, a provider that signs and requests authorization of an electronic tax document on behalf of the issuer. NT 2026.001 specifies the PAA in the NF-e.

Status Adjustment in force, changed by Adjustments 45/22, 55/22, 47/23, 46/25 and 21/26. The wording of clause 1 given by Adjustment 46/25 applies since 01/02/2026. NT 2026.001 v1.02b was published on 31/07/2026.

What to watch if you run SAP Clause 1 mentions individuals, MEI, self-employed carriers, primary producers and Simples opt-in taxpayers.

Official sourceCONFAZ, SINIEF Adjustment 9/22NF-e Portal, Technical Notes
Technical Note

NT 2025.002-RTC v1.52 (NF-e and NFC-e under the Tax Reform)

Creates in the NF-e and NFC-e the groups for IBS, CBS and Selective Tax, the CST and cClassTrib per item, the debit and credit note purposes, the calculation events and the four-digit rejection statuses.

Status v1.52 published on 01/10/2026 and approved by ATC 8/2026. Under the notice of 05/10/2026, it enters the test environment on 26/10/2026 and production on 16/11/2026.

What to watch if you run SAP Rejection 1115 (rule UB12-10, IBSCBS group not filled in) has dates by regime in the NT history. The rule text still carries a note about future implementation in production, so confirm the effective date with the authorizing SEFAZ. See IBS and CBS on the invoice.

Official sourceNF-e Portal, Technical Notes

See also: Tax Reform, CBS and IBS

Technical Report

Technical Report 2025.002 v1.70 (CST and cClassTrib tables)

Brings the official tables of tax classification code (cClassTrib), CST and classification of the IBS and CBS presumed credit.

Status Approved by ATC 8/2026, item I, letter f (DOU of 01/10/2026). It is not NT 2025.002: the number is the same and the document is different.

What to watch if you run SAP The system's tax determination table must reflect this version.

Official sourceDOU, ATC 8/2026
Technical Note

NT 2026.007 v1.10 (issuer of IBS and CBS only)

Allows an NF-e with no State Registration (IE) of the issuer for a taxpayer of IBS and CBS only, and creates validations against the RFB Centralized Taxpayer List and the Centralized Taxpayer Register. Authorization is centralized at SVRS.

Status v1.10 published on 01/10/2026 and approved by ATC 8/2026. Under the notice of 05/10/2026: 26/10/2026 (test environment) and 16/11/2026 (production). Joint Act 4/2026 sets 01/12/2026 for this issuer.

What to watch if you run SAP Vendor setup and validation in SAP must accept an invoice from an issuer with no state registration in this case.

Official sourceNF-e Portal, Technical Notes
Technical Note

NT 2026.008 v1.00 (net product value)

Creates the fields for unit net value and item net value, and the field for ICMS expected on advance payment. Describes how vProd is built with IBS and CBS without double counting in the invoice total.

Status Published on 01/10/2026 and approved by ATC 8/2026. Fields: 26/10/2026 and 16/11/2026, per the notice of 05/10/2026. The PDF also has a second block of rules with 01/02/2027 and 01/03/2027.

What to watch if you run SAP Check in the NT from when vProd includes IBS and CBS: the layout has a note saying "from 2027". Reconcile vProd, net value and totals on a test invoice.

Official sourceNF-e Portal, Technical Notes
Technical Note

NT 2026.006 v1.00 (link to the payment transaction)

Creates group YC and event 110300 to link the tax document to the payment transaction subject to split payment.

Status Published on 25/08/2026 and approved by ATC 2/2026. PDF: test environment on 05/10/2026 and production on 03/11/2026. The notice of 05/10/2026 covers only NTs 2025.002 v1.52, 2026.007 v1.10 and 2026.008 v1.00. The NT says split payment is planned for 2027 and that filling it in is not required in production in 2026.

What to watch if you run SAP These are preparatory fields. They do not replace groups YA and YB or the ECONF event.

Official sourceNF-e Portal, Technical Notes

See also: Split payment in SAP

Technical Note

NT 2026.010 v1.00 (Tax Reform DANFE)

Defines the Tax Reform DANFE: a new "Total IBS/CBS/IS" block right after the ICMS and IPI total, with a reference layout in portrait and an alternative in landscape.

Status Published on 01/10/2026 and approved by ATC 8/2026. Production on 01/12/2026. The NT gives no test date.

What to watch if you run SAP The SAP DANFE form must show the new totals. Compare a test DANFE with the NT models.

Official sourceNF-e Portal, Technical Notes
Technical Note

NT 2026.002 v1.11 (offline issuing and Simplified DANFE Type 2)

Covers offline issuing, authorization of use with an alert, and the Simplified DANFE Type 2. Each state can set the limit for an NFC-e without identifying the recipient, and the NT rejects an outbound NF-e that references an NFC-e.

Status v1.11 published on 01/10/2026 and approved by ATC 8/2026. In the PDF history, rule BA02-35 (an NF-e that references an NFC-e) moved from 05/10/2026 to 14/12/2026 in production.

What to watch if you run SAP Offline and remote sales flows must create the invoice in the required format. Where the state sets no limit, the PDF keeps the limit of BRL 10,000.00.

Official sourceNF-e Portal, Technical Notes
Technical Note

NT 2026.009 v1.00 (CFOP 1.949 and 2.949 on returns)

Widens rule I08-140 of the model 55 NF-e to accept CFOP 1.949 and 2.949 on a sales return. It changes neither the layout nor the schema.

Status Published on 09/09/2026, with rollout in test and in production by 17/09/2026.

What to watch if you run SAP Return CFOP determination in SAP must accept 1.949 and 2.949 in these cases.

Official sourceNF-e Portal, Technical Notes
Technical Note

NT 2020.001 v1.60 (recipient response)

Specifies the recipient response events, such as acknowledgment, confirmation, non-recognition and operation not carried out, for companies and individuals.

Status v1.60 published on 23/04/2026, with production on 01/06/2026 and the 90-day deadline of Adjustment 14/26.

What to watch if you run SAP Per the NT history, each conclusive event can occur twice since 01/08/2024.

Official sourceNF-e Portal, Technical Notes
Technical Note

NT 2014.002 v1.40 (DF-e distribution)

Specifies the DF-e distribution web service: the recipient looks up NF-e and events by key, by NSU or by a single NSU. It details what counts as misuse.

Status v1.40 published on 03/07/2026, with production on 08/07/2026 according to the NT history.

What to watch if you run SAP Automatic NF-e entry depends on this service, and use outside the standard can lead to a block.

Official sourceNF-e Portal, Technical Notes
Technical Note

NT 2014.001 v1.41 (EPEC, contingency)

Specifies the Prior Issuing Event in Contingency: when the NF-e cannot be sent, the issuer sends the EPEC with the same data and the same access key, and reconciles later.

Status v1.41 (August 2026), published on 04/08/2026 in the Portal list. The PDF schedule shows 09/09/2026 in test and 05/10/2026 in production for the EPEC block of the PR and PB SEFAZ (SINIEF Adjustment 25/26).

What to watch if you run SAP SAP must create the EPEC, keep the protocol and reconcile the invoice later.

Official sourceNF-e Portal, Technical Notes
Technical Notes

NT 2024.002 (ECONF) and NT 2023.005 (delivery failure)

ECONF is an optional event to record on the NF-e and NFC-e the financial transaction of the operation. The delivery failure event records a delivery that was not completed when there is no CT-e.

Status NT 2024.002 v1.00 (27/05/2024): production by 02/09/2024. NT 2023.005 v1.02 (26/04/2024): production on 24/06/2024, events 110192 and 110193.

What to watch if you run SAP The link in NT 2026.006 does not replace ECONF, as the note itself explains.

Official sourceNF-e Portal, Technical Notes
COTEPE Acts

COTEPE ICMS Acts 51/15 and 69/20 (Taxpayer Guidance Manual)

Act 69/20 publishes version 7.0 of the Taxpayer Guidance Manual (MOC), with the technical specifications of the NF-e, the DANFE and the web services, under Adjustment 07/05, and repeals Act 51/15, which carried version 6.0.

Status Act 69/20 was published in the DOU of 09/12/2020 and has been in force since publication. MOC 7.0 consolidates the NF-e technical notes published up to October 2020. Act 51/15 (DOU of 14/12/2015) is repealed.

What to watch if you run SAP The consolidated text of Adjustment 07/05 still shows Act 51/15 as the Taxpayer Guidance Manual, but it was repealed. What changed after October 2020 is in the technical notes.

Official sourceNF-e Portal, COTEPE Acts

NFC-e (model 65)3 entries

SINIEF Adjustment

SINIEF Adjustment 19/16

Creates the NFC-e (model 65) and the NFC-e DANFE, the electronic consumer invoice for retail.

Status In force, with changes listed up to Adjustments 9/26 and 38/26. The consolidated text says Adjustment 12/26 repealed Adjustment 11/25.

What to watch if you run SAP For IBS and CBS, the NFC-e follows the same technical notes as the NF-e. How the NFC-e runs in the store is covered in NFC-e in retail with SAP.

Official sourceCONFAZ, SINIEF Adjustment 19/16
Technical Note

NT 2023.002 v1.01 (NFC-e from an individual issuer)

Makes possible the NFC-e issued by an individual rural producer with a State Registration (IE) and removes denial and batch from the NFC-e.

Status v1.01 published on 18/11/2025, per the NF-e Portal list.

What to watch if you run SAP A point-of-sale system (PDV in Portuguese) or issuer that still works with batch or handles NFC-e denial must be reviewed.

Official sourceNF-e Portal, Technical Notes
Technical Note

NT 2026.003 v1.00 (Simplified DANFE Type 2)

Specifies the Simplified DANFE Type 2, created by SINIEF Adjustment 13/26, for those who issue a model 55 NF-e in an operation that would normally be an NFC-e.

Status Published on 25/05/2026. PDF schedule: test on 01/07/2026 and production on 03/08/2026.

What to watch if you run SAP The validation rules tied to this DANFE are in NT 2026.002.

Official sourceNF-e Portal, Technical Notes

CT-e and MDF-e4 entries

SINIEF Adjustment

SINIEF Adjustment 09/07

Creates the CT-e (model 57) and the DACTE. It is the legal basis for the electronic transport waybill.

Status In force, with changes listed up to Adjustments 4/26, 26/26 and 36/26. The consolidated text refers, by cross-reference, to Adjustments 36/19 (CT-e OS), 3/20 (GTV-e) and 49/25.

What to watch if you run SAP CT-e entry and freight allocation depend on the current layout, which is in CT-e NT 2026.004.

Official sourceCONFAZ, SINIEF Adjustment 09/07

See also: CT-e and MDF-e in SAP

SINIEF Adjustment

SINIEF Adjustment 21/10

Creates the MDF-e (model 58), which groups the tax documents of a trip.

Status In force, with changes listed up to Adjustments 5/26 and 32/26. The consolidated text refers to Adjustment 3/26, on the CIOT.

What to watch if you run SAP The MDF-e depends on the linked CT-e and NF-e and, where it applies, on the CIOT.

Official sourceCONFAZ, SINIEF Adjustment 21/10
SINIEF Adjustment and NT

SINIEF Adjustment 03/26 and MDF-e NT 2026.001 (CIOT)

Makes the CIOT group mandatory in the MDF-e for road cargo transport on behalf of third parties for pay. MDF-e NT 2026.001 has the validation rule.

Status Adjustment published in the DOU of 02/04/2026, effective from the first day of the second month after publication. The MDF-e issuer is responsible. The NT shows a date of 29/05/2026 on the MDF-e portal and 01/06/2026 on the CT-e portal.

What to watch if you run SAP MDF-e issuing from SAP must carry the CIOT when the operation qualifies, under the MDF-e manual.

Official sourceCONFAZ, SINIEF Adjustment 3/26MDF-e Portal, Documents
Technical Note

CT-e NT 2026.004 v1.00 (Tax Reform)

Adapts the CT-e, CT-e OS and GTV-e to the reform: net service value, ICMS forecast on advance payment, offline issuing, presumed credit event for the taker of a service from a self-employed carrier, and a new simplified CT-e. It removes EPEC and FS-DA.

Status Published on 01/10/2026 and approved by ATC 8/2026. PDF: test environment on 13/10/2026 and production on 16/11/2026 and 14/12/2026, without linking each date to each item. The notice of 05/10/2026 covers only NTs 2025.002 v1.52, 2026.007 v1.10 and 2026.008 v1.00.

What to watch if you run SAP IBS and CBS are part of vTPrest and are not added again in vTotDFe. Freight allocation must follow this rule.

Official sourceCT-e Portal, Technical Notes

See also: CT-e and MDF-e in SAP

NFS-e and NFTS5 entries

CGNFS-e Resolution

CGNFS-e Resolution No. 3/2023

Sets the model of the national standard NFS-e, under the agreement between the Union, the Federal District and the cities.

Status Published in the DOU on 01/09/2023 and in force since publication. The invoice is valid with an electronic signature and authorization of use. The DPS goes to the National Public Issuer or to the city's local issuer, and the issuer and the recipient keep the file.

What to watch if you run SAP An issued invoice cannot be edited: it changes only by cancellation or replacement, recorded as events (arts. 7 and 8). The correction flow in SAP must treat it this way. Not every city uses the national standard: see how issuing and entry split between the national environment and the city.

Official sourceNFS-e Portal, resolutions

See also: National standard NFS-e in SAP

CGNFS-e Resolution

CGNFS-e Resolution No. 9/2025 (NFS-e Via)

Sets the model of the Road Use NFS-e, part of the national NFS-e system.

Status Dated 30/12/2025 and published in the DOU on 05/01/2026, in force since publication. Only registered road concessionaires issue it, and they record contracts, stretches and toll plazas in the Concessionaire Management Portal. Joint Act 4/2026 sets 03/08/2026 for the NFS-e Via.

What to watch if you run SAP Relevant for road concessionaires and for those who receive this invoice. The Vehicle Passage Record (RPV) is a supporting document and does not count as an NFS-e Via.

Official sourceNFS-e Portal, resolutions
SE/CGNFS-e Technical Notes

SE/CGNFS-e NTs 004 to 010: NFS-e layout and IBS/CBS

The CGNFS-e Executive Secretariat publishes the NFS-e layout technical notes. NT 009 extends the layout with IBS and CBS, NT 008 covers the DANFSe, and NT 010 covers the NFS-e Via and the acquirer response event.

Status According to a news item on the NFS-e Portal, Joint Technical Act No. 7/2026, published on 01/10/2026, approves NT 009 v1.01 and NT 010. Annex VIII (the link between service, NBS, cClassTrib and cIndOp) is early work, with no business rule based on it.

What to watch if you run SAP The Portal records production on 03/08/2026 (public lookup with IBS/CBS groups and the DANFSe of NT 008) and on 10/08/2026 (alphanumeric CNPJ and IBS/CBS shown in the national issuer).

Official sourceNFS-e Portal, RTCNFS-e Portal, updates
Municipal decree and manual

São Paulo NFTS: Decree 52.610/2011 and manual version 3.1

Regulates the NFTS, the invoice that the service taker or intermediary issues to declare the service received, created by art. 10-A of Law 13.476/2002. The manual lists when it is due, who must issue it and the deadline.

Status Decree in the City Hall's compiled version. Manual version 3.1, of 2026. Under the decree, it is issued by the 5th day of the next month. Under the manual, by the 10th day if ISS is withheld and by the 30th day in other cases.

What to watch if you run SAP The decree and the manual differ on the deadline, and both sources are official. Which deadline to apply is the client's decision, with its tax advisor and the City Hall. The SAP setup follows that decision.

Official sourceSão Paulo City Hall, Decree 52.610/2011São Paulo City Hall, NFTS manual 3.1

See also: NFTS and service invoice in SAP

Municipal manual

Salvador NFTS: manual version 1.0

Manual of the Salvador NFTS system: issuing by the service taker is built into the city's NFS-e system and is reached with a Web Password or a digital certificate.

Status Manual version 1.0 of the NFTS of Nota Salvador. Issuing needs no authorization: it applies to companies and condominiums registered in the General Activity Register (CGA), with the profile configured. Under the general rule, ISS is paid by the 5th day of the next month, only with the payment slip that the NFTS system issues.

What to watch if you run SAP The maximum deadline to declare a service received is 3 years beyond the current year. A service received from a provider that issued an NFS-e in Salvador is never declared by NFTS, and a month with no service received needs no declaration. Do not reuse the São Paulo rules.

Official sourceSalvador City Hall, NFTS manual
Tax Reform

IBS and CBS on the invoice

What NT 2025.002 v1.52 changes in the NF-e and NFC-e, with the events, the invoice versions and the list of recent technical notes.

CST and cClassTrib on each item

Each NF-e and NFC-e item carries the CST and cClassTrib for IBS, CBS and Selective Tax. Each cClassTrib matches a provision of LC 214/2025. The table is in Technical Report 2025.002, on the Documents tab, Various option, of the NF-e Portal.

Debit and credit notes

NT 2025.002 creates debit and credit purposes in the model 55 NF-e, always from the issuer's point of view. A debit note increases the tax the issuer owes. A credit note reduces it. The Adjustment Note and the Complementary Note are special cases of debit.

Normal Regime first

For CRT 3, filling in IBS and CBS is mandatory in production from 03/08/2026. The NT says guidance for Simples Nacional, sublimit excess, MEI and monophasic taxation will come in a future technical note, because their taxation starts in 2027 (art. 348 of LC 214/2025).

Calculation events

The events for presumed credit, loss, spoilage, fixed-asset capitalization and succession are authorized at SVRS. A batch accepts up to 20 events per request. Canceling an event is an event of its own, 110001, with the code of the canceled event.

Rejection 1115

Rule UB12-10 rejects an NF-e or NFC-e without the IBSCBS group on the item (rejection 1115). It does not apply to fuel in the monophasic table. Under NT v1.52, it applies in production since 03/08/2026 for CRT 3 and from 04/01/2027 for Simples and MEI.

The rule text still carries a note about future implementation in production, and the effective date is confirmed with the authorizing SEFAZ.

Legal validity and validation

The validation rules for IBS, CBS and IS only run on a document that has these fields filled in. The legal validity of the new taxes follows the deadline in the law, whether or not the field is filled in.

Events created by NT 2025.002

CodeEventWho records it
110001Cancellation of an event already recordedWhoever recorded the canceled event
112110Full payment reported, which releases the buyer's presumed creditIssuer
112120Import into ALC/ZFM without conversion to exemptionIssuer
112130Loss, spoilage, robbery or theft in transport that the supplier contractedIssuer
112140Supply that did not happen, with advance paymentIssuer
112150New expected delivery dateIssuer
211110Request to take the presumed creditIssuer or recipient
211124Loss, spoilage, robbery or theft in transport that the buyer contractedRecipient
211128Acceptance of the debit in the calculation, for an issued credit noteRecipient
211130Fixed-asset itemRecipient
211140Request to take the fuel creditRecipient
211150Request for credit on goods or services that depend on an activity of the buyerRecipient
212110Successor's reply to the request to transfer IBS credit (succession)Successor
212120Successor's reply to the request to transfer CBS credit (succession)Successor
412120Tax authority's reply to the request to transfer IBS credit (succession)Tax authority
412130Tax authority's reply to the request to transfer CBS credit (succession)Tax authority

NT 2025.002 versions

VersionPublished onWhat changed
1.0003/2025Control fields and events for the IBS, CBS and IS calculation.
1.0104/2025Adjustments and fixes.
1.1006/2025New fields, validation rules created and changed, calculation events.
1.2007/2025Detailed schedule, new validation rules and adjustments.
1.3010/2025New fields and rules, schedule change.
1.31 and 1.3211/2025Fix to validation rules.
1.3312/2025Fix to rules and change of the start date of a validation rule.
1.3412/2025Fix to validation rules.
1.3503/2026Postponed, in the test environment, the application of the monophasic taxation rules.
1.3604/2026Changes planned in SINIEF Adjustments 49/25 and 8/26.
1.4005/2026New fields (cIndOp, ISUFemit), adjusted events, new date for UB12-10.
1.5006/2026New monophasic fuel taxation layout and validation rules.
1.5107/2026Change to validation rules.
1.5209/2026Change to validation rules.

NF-e and NFC-e technical notes published since 2025

Technical notePublished onSubject, according to the Portal
2026.007 v1.1001/10/2026Validation rules to check registrations in the RFB Centralized Taxpayer List and in the Centralized Taxpayer Register.
2026.008 v1.0001/10/2026Layout change and validation rules.
2026.002 v1.1101/10/2026In-person and remote sales with printing of the Simplified DANFE Type 2.
2025.002 v1.5201/10/2026NF-e and NFC-e layouts adjusted to the Consumption Tax Reform.
2026.010 v1.0001/10/2026DANFE model for the Tax Reform.
2021.003 v1.5025/09/2026Change to the GTIN validation rules.
2023.003 v1.4025/09/2026Change to validation rules.
2026.009 v1.0009/09/2026Fix to a validation rule.
2026.006 v1.0025/08/2026Link between the NF-e and the financial transaction subject to split payment.
2014.001 v1.4104/08/2026Prior Issuing Event in Contingency (EPEC).
2026.001 v1.02b31/07/2026Signature and Authorization Provider (PAA) in the NF-e.
2014.002 v1.4003/07/2026Web service for the distribution of electronic tax documents.
2026.004 v1.0108/06/2026Update of the NF-e and NFC-e schema for the alphanumeric CNPJ.
2026.003 v1.0025/05/2026Simplified DANFE Type 2.
2024.003 v1.1011/05/2026Change to validation rules.
2020.001 v1.6023/04/2026Update of the recipient response service.
2022.002 v1.30a26/03/2026Validation rules for treatment as an export and other changes.
2023.002 v1.0118/11/2025NFC-e for an individual rural producer, with no denial or batch in the NFC-e.
2025.001 v1.0329/09/2025Change to validation rules.
2019.001 v1.7018/08/2025Creation and update of validation rules.
2018.005 v1.5210/07/2025Change in the NF-e and NFC-e layout.
2023.001 v1.6009/06/2025Monophasic taxation of fuels.
Joint 2025.00108/05/2025Guidance for the alphanumeric CNPJ in electronic tax documents.
2021.002 v1.1228/01/2025Update of the NF-e to fit the NFF.
Who does what

The rule belongs to the authority and the tax position is the client's

DFSpro is an SAP partner from Curitiba, founded in 2018. It designs, configures and proves the behavior of the system, alongside the integrator; the tax position belongs to the client.

What DFSpro does

  • Reads the rule in the official source and points to where it touches SAP.
  • Designs and configures the system behavior for the technical note version in force.
  • Builds the test case that proves the behavior, with the authorized invoice and the recorded event.

What it does not do

  • Does not decide the tax position: interpretation and classification belong to the client and its advisors.
  • Does not replace the official text or a query to the authority in charge of the rule.
  • Does not confirm the effective date of a rejection in production: the authorizing SEFAZ confirms it.

If the environment will adopt GUEPARDO Tax (from NTT DATA), the license comes through DFSpro, Authorized Channel. The SAP Tax Diagnostic compares what SAP issues today with what the rule asks for.

Do you have a rejected invoice?

If the current layout is not clear for your case, describe it to DFSpro.

Official sources

Sources with link

Texts from CONFAZ, the National Press, the national portals of the documents and the city halls.

CONFAZ legislation

Other CONFAZ acts

Federal Official Gazette (DOU)

National portals of the documents

NFS-e and NFTS

Frequently asked questions

Frequently asked questions about the law on electronic tax documents

01From when must NF-e and NFC-e be issued with IBS and CBS?+

RFB/CGIBS Joint Act No. 4/2026 sets 03/08/2026 for NF-e and NFC-e, and 01/01/2027 for Simples Nacional and for NF-e with monophasic supply. For the technical path in SAP, see the page on electronic tax documents in SAP.

02How do I confirm which version of the technical note applies today?+

Combine three sources: the list of current documents on the NF-e Portal, the joint technical act that approves the version, and the Portal notices. Check the notice last, because it can change dates after the note. See the notice of 05/10/2026.

03Are NT 2025.002 and Technical Report 2025.002 the same document?+

No. One is a technical note and the other is a technical report, with different versions. Each has its own entry: NT 2025.002 v1.52 and Technical Report 2025.002 v1.70.

04When does rejection 1115 start to apply in production?+

NT 2025.002 v1.52 shows 03/08/2026 in production for issuers under the Normal Regime (CRT 3) and 04/01/2027 for Simples Nacional, sublimit excess and MEI. The text of rule UB12-10 still carries, in a note, "future implementation for production". So confirm the effective date with the authorizing SEFAZ before go-live. The summary is in IBS and CBS on the invoice.

05What is the recipient's deadline to respond to an NF-e?+

SINIEF Adjustment 14/26 cut the deadline for the conclusive response to 90 days, counted from authorization. With no response in that period, the operation is deemed to have happened, with the effect of confirmation. The entry flow is in recipient response and invoice entry in SAP.

06My flow creates an NF-e from a sale on an NFC-e. Does it stop working?+

SINIEF Adjustment 32/25 bans an outbound NF-e that references an NFC-e, except a complementary NF-e. Under the wording of Adjustment 29/26, the ban takes effect from 14/12/2026, and NT 2026.002 v1.11 moved the validation rule to the same date in production.

07When do I need a debit or credit note instead of a regular NF-e?+

SINIEF Adjustment 49/25 covers four cases: sale for future delivery with advance payment, stock loss, reduction of values or quantities, and return because the recipient refused or could not be found. Taxpayers must follow the adjustment from 01/01/2027.

08What changed for those who issue an MDF-e?+

SINIEF Adjustment 3/26 made the CIOT group mandatory in the MDF-e for road cargo transport on behalf of third parties for pay. The MDF-e issuer is responsible for the information. The MDF-e technical note has the validation rule.

09When does the CT-e change with the Tax Reform?+

CT-e NT 2026.004 v1.00 opens the test environment on 13/10/2026 and brings production on 16/11/2026 and 14/12/2026. The page on CT-e and MDF-e in SAP covers the entry and allocation flow.

10Does the NFS-e also fall in this IBS and CBS calendar?+

Yes. Joint Act 4/2026 sets 01/10/2026 for the NFS-e for services in general and 01/12/2026 for the other categories it lists. The national standard, the DPS and the national environment are in National standard NFS-e in SAP.

11Is the NFTS valid in any city?+

It depends on the city: São Paulo and Salvador have their own manual. In São Paulo, Decree 52.610/2011 sets issuing by the 5th day of the next month, and manual version 3.1 sets the 10th or the 30th day. Both sources are official, and which deadline to apply is the client's decision, with its tax advisor and the City Hall. See NFTS and service invoice in SAP.

12Does DFSpro say which tax position I should apply?+

No. The tax decision belongs to the client. DFSpro reads the rule at the source, designs and configures the system behavior, and proves that behavior with test cases. Interpretation and classification stay with the company and its advisors.

13What is the deadline to cancel an NF-e and an NFC-e?+

An NF-e can be canceled within 24 hours of authorization of use, if the goods did not move. An NFC-e, within 30 minutes, if the goods have not left, and the state can shorten that deadline. The details are in cancellation, voiding and contingency.

14Can I fix an NF-e with a correction letter?+

Only when the error does not touch the tax amount, the sender or recipient, or the issue or exit date. The full list of exceptions is in correction letter. In other cases, the way out is to cancel, if still allowed, or to issue a complementary or adjustment invoice.

15What should I do when SEFAZ is offline?+

SINIEF Adjustment 07/05 provides for contingency: SVC, EPEC or the DANFE on a security form. After the failures end, an authorized invoice that did not take effect must be canceled. The entry for NT 2014.001 covers EPEC.

16Which events did the Tax Reform create in the NF-e?+

NT 2025.002 created the IBS and CBS calculation events, such as presumed credit, loss and spoilage, fixed-asset capitalization and succession, authorized at SVRS. The list with the codes is in IBS and CBS on the invoice.

17Must Simples Nacional already report IBS and CBS on the invoice?+

Not in 2026. Joint Act 4/2026 sets 01/01/2027 for Simples Nacional, and NT 2025.002 v1.52 brings rule UB12-10 into production for these issuers from 04/01/2027. The NT says guidance for them will come in a future technical note.

18What is the difference between the NFS-e and the NFTS?+

The NFS-e is issued by the provider, to document the service provided. The NFTS is the invoice that the service taker or intermediary issues to declare the service it received, and it is governed by the city. They are different documents, and the NFTS follows the rule of each city hall.

19Can a Portal notice change a date after the technical note?+

It can. A Portal notice, a new adjustment or a new version of a technical note can change the status of a rule, so check the official source before fixing a date in a project.

Next steps

Start with the rule your SAP does not yet prove

If you have a rejected invoice, a go-live date to close or a doubt about which technical note version to test, the conversation with DFSpro can start from the rule you have in hand.

Talk to DFSpro See the legislation library