Normative Instruction No. 1.608/2025 issued by the Goiás State Department of Economy requires ICMS taxpayers to technically integrate payment systems with NF-e/NFC-e issuance, ensuring electronic payments (cards, PIX, etc.) are automatically and in real time populated in the YA – Payment Information XML with integration type “1.” The obligation is phased by revenue and activity (some from 2025, others from 2026), allows limited exceptions from automatic integration (not from payment reporting), and fundamentally forces payment and tax invoicing to operate as a single, integrated process.
Brazil: Mandatory Linking of Electronic Payments to e-Invoices (NF-e) and Digital Fiscal Receipts (NFC-e) in Goiás
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Brazil
Author: Ivana Picajkić
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Fiscal subject related
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Content accuracy validation date:
19.02.2026
Content accuracy validation time:
08:18h
Normative Instruction No. 1.608/2025, issued by the Goiás State Department of Economy, introduces a new obligation for ICMS taxpayers in Goiás.
From now on, any sale of goods paid electronically must be automatically linked to the e-Invoice (NF-e) or digital receipt (NFC-e) issued for that sale.
In practice, this means the payment system and the invoice system must be technically integrated.
The rule applies to VAT taxpayers when goods are sold and paid using electronic payment methods, such as:
- Credit or debit cards,
- Private label or prepaid cards,
- PIX transfers,
- Other electronic payment instruments recognized by Brazil’s Payment System (SPB).
“Linking” means real-time, automatic communication between:
- The payment system (POS, EFT, payment app, gateway), and
- The NF-e / NFC-e issuing software.
This integration must:
- Happen at the moment of the sale
- Be automatic (no manual input)
- Directly populate the YA – Payment Information section of the NF-e/NFC-e XML
- Use integration type = 1 (payment integrated)
Manual entry or delayed matching of payments is not allowed.
If the invoice is issued before the electronic payment is completed, the taxpayer must later record the payment using the Financial Reconciliation Event (ECONF), as defined in Technical Note 2024.002.
The electronic payment receipt must provide enough data to populate the invoice XML, including:
- Beneficiary identification (CNPJ + company name, or CPF + name (CPF may be masked)),
- Transaction or authorization code,
- Date and time of payment,
- Total amount paid,
- Payment terminal ID (when applicable).
All of this data must flow automatically into the NF-e/NFC-e XML.
In the YA – Payment Information group, the invoice must include:
- Payment method,
- Payment amount,
- Integration type (must be “1”),
- Beneficiary CNPJ or CPF,
- Beneficiary name,
- Transaction ID,
- Terminal code (if required).
The deadline was extended by IN 1.619/2026, and implementation will be phased based on:
- The taxpayer’s 2024 gross revenue, and
- The main economic activity (CNAE).
Some taxpayers must comply starting 2025, others from January 1, 2026, depending on their profile.
Automatic integration is not mandatory in the following cases:
- Transactions not required to issue a tax document,
- Documents issued via Nota Fiscal Fácil (NFF),
- Home delivery sales with payment,
- Online or platform-mediated sales (non-face-to-face).
Even in these cases, the taxpayer must still issue the NF-e/NFC-e correctly, including payment information in the XML. The exemption is only from automatic integration, not from reporting the payment.
For POS vendors, ERP providers, and retailers, this rule requires:
- Direct integration between payment and invoicing systems,
- Automatic population of the YA group in the XML,
- Support for ECONF events,
- Real-time payment validation before invoice authorization.
Overall, payment and tax flows must now work as one system, not as separate steps.
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