Starting January 1, 2026, Brazil will fully transition to the NFC-e digital receipt system, replacing all legacy fiscal hardware with real-time, XML-based digital authorization by SEFAZ. This nationwide reform modernizes retail fiscalization, enhances tax oversight, and standardizes compliance through fully digital, software-driven receipts.
Brazil Moves to Full Software Fiscalization with Mandatory Digital Fiscal Receipts (NFC-e) from 2026
Public
Brazil
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
137
Content accuracy validation date:
15.12.2025
Content accuracy validation time:
09:44h
Brazil is completing its transition to a fully digital fiscalization model. From January 1, 2026, all Brazilian states will require the use of the new digital fiscal receipt (NFC-e, model 65), bringing an end to the country’s long-standing mix of hardware and software-based fiscal systems.
The NFC-e system replaces legacy solutions such as fiscal printers (ECF), fiscal devices (SAT), electronic fiscal modules (MFe), and model 2 consumer invoices. Retailers must issue XML-based digital receipts that are digitally signed and transmitted in real time to the tax authorities (SEFAZ) for authorization. The new digital receipt exists only on digital format (XML file). Customers receive a printed or electronic receipt called the DANFE NFC-e, which includes a QR code for validation.
The framework for this new fiscalization is based on the Federal Fiscal Law (SINIEF Adjustment 19/2016), with recent updates refining data retention rules, receipt archiving, and B2C vs. B2B transaction handling.
This reform marks a major step in Brazil’s retail digitization agenda, strengthening real-time tax oversight while simplifying compliance through standardized, software-based fiscal receipts.
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This document is the Brazilian Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (model 55) and NFC-e (model 65) and serves as the core technical and operational reference for Brazil’s electronic invoicing system. It explains the legal framework, concepts, and lifecycle of electronic invoices, including issuance, authorization, contingency scenarios, cancellation, correction events, and recipient manifestation. A major focus is placed on the technical architecture, detailing XML structures, digital signatures, access keys, numbering rules, validation logic, and web services used to communicate with SEFAZ and the national environment. Read more
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New document was uploaded: Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (EN)
Brazil
Author: ......
This document is the Brazilian Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (model 55) and NFC-e (model 65) and serves as the core technical and operational reference for Brazil’s electronic invoicing system. It explains the legal framework, concepts, and lifecycle of electronic invoices, including issuance, authorization, contingency scenarios, cancellation, correction events, and recipient manifestation. A major focus is placed on the technical architecture, detailing XML structures, digital signatures, access keys, numbering rules, validation logic, and web services used to communicate with SEFAZ and the national environment. Read more
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New document was uploaded: Technical Standards Manual for the DANFE NFC-e with QR Code (PR)
Brazil
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New document was uploaded: Technical Standards Manual for the DANFE NFC-e with QR Code (EN)
Brazil
Author: ...............
This document is the Brazilian Technical Standards Manual for the DANFE NFC-e with QR Code, version 6.0 (March 2025), and it defines how the printed or digital representation of the NFC-e (electronic consumer invoice) must be structured and displayed. Read more
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New document was uploaded: Technical Note 2025.002-RTC - v.1.34 (PR)
Brazil
Author: ....
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New document was uploaded: Technical Note 2025.002-RTC - v.1.34 (EN)
Brazil
Author: ......
This document is Technical Note 2025.002-RTC , which defines how Brazil’s tax reform under Complementary Law No. 214/2025 is implemented in electronic invoices NF-e (model 55) and NFC-e (model 65). It introduces the technical, structural, and validation changes required to support the new consumption taxes: IBS (Goods and Services Tax), CBS (Contribution on Goods and Services), and IS (Selective Tax). Read more
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Brazil Introduces Technical Changes to Digital Fiscal Receipts and e-Invoices Ahead of Tax Reform
Public
Brazil
Author: Ivana Picajkić
Brazil
Author: Ivana Picajkić
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