Since 1 January 2026, São Paulo has discontinued the SAT fiscal device, making NFC-e (model 65) the only valid fiscal document for retail sales, with any SAT-issued receipts now considered legally invalid. Businesses must transition to NFC-e with compliant software and a digital certificate to avoid penalties, operational disruptions, and compliance risks.
Brazil: São Paulo Ends SAT System - NFC-e Now Mandatory for Retail Sales
Public
Brazil
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
42
Content accuracy validation date:
23.02.2026
Content accuracy validation time:
08:13h
Since January 1, 2026, the fiscal device - SAT (Electronic Tax Coupon System) is no longer valid in the State of São Paulo. Under Ordinance SRE No. 79/2024, the digital fiscal receipt (NFC-e - Electronic Consumer Invoice – model 65) is now the only accepted fiscal document for retail sales to final consumers.
Any receipt issued via SAT after this date is considered fiscally invalid, exposing businesses to audits, penalties, and tax inconsistencies.
The discontinuation of SAT is part of Brazil’s broader effort to modernize and standardize electronic tax documents.
With the end of CF-e-SAT:
- issuing receipts via SAT is no longer allowed,
- SAT devices are being progressively blocked by SEFAZ-SP,
- SAT documents are not legally valid,
- NFC-e is mandatory for retail transactions,
- a valid digital certificate is required.
Businesses that have not transitioned may face operational disruptions and compliance risks.
The digital fiscal receipt - NFC-e provides several advantages over SAT:
- real-time online issuance,
- integration with ERP and accounting systems,
- reduced hardware costs,
- improved transparency and tax control,
- alignment with the national electronic invoicing model.
However, these benefits depend on using compliant and updated fiscal software.
The end of SAT transforms fiscal compliance from a technical option into an immediate operational requirement. Retailers must ensure their systems fully support NFC-e to avoid legal risks and maintain uninterrupted sales operations.
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