Brazil: Minas Gerais Requires Accreditation of Software Used by Fuel Retailers (Gas Stations)

The ordinance was published on December 10, 2025, and the new requirements will apply from February 2, 2026. The changes will affect both technology providers and gas stations operating in Minas Gerais.

The accreditation requirement applies to software development companies, not to gas stations themselves. Any company that provides an invoice-issuing system used by businesses classified under CNAE 4731-8 (retail trade of automotive fuels) must be accredited with SEF/MG.

This measure strengthens tax control in the fuel sector, which is considered a high-risk area for tax compliance.

Software companies must complete their accreditation online, using either:

-       a digital certificate, or

-       a gov.br account.

The accreditation system is available on the official SEF/MG website:
https://cadastrodesenvolvedoresdesoftware.fazenda.mg.gov.br

From February 2, 2026, invoices issued by fuel retailers must include Group ZD – Technical Manager Information in the e-Invoice (NF-e) and digital fiscal receipts (NFC-e) XML files.

This means the following details must be provided, among others:

-       the CNPJ (company registration number) of the software development company, and

-       contact details of the technical manager responsible for the system.

Although Group ZD already exists in the national invoice layout, the new ordinance makes its completion mandatory for fuel retailers in Minas Gerais.

Gas stations also have an important role. They must:

-       inform their software provider about the new requirement, and

-       make sure the provider completes the accreditation process.

In addition, gas stations should check that the required technical information is correctly filled in on invoices issued from February 2026 onward, to avoid invoice rejections or authorization problems.

The ordinance is based on existing VAT (ICMS) regulations that allow the tax authorities to impose specific controls on technological systems used for issuing tax documents.

While the ordinance is already in force, the practical obligations begin on February 2, 2026. Until then:

-       software companies should complete their accreditation,

-       gas stations should confirm that their systems are compliant, and

-       ERP and tax solution providers should update their systems to include Group ZD correctly.