Brazil’s SINIEF Adjustments No. 10–13/2026 introduce greater flexibility in electronic invoicing, allowing retailers to choose between NF-e and NFC-e, reduce printing through digital receipts (DANFE Type 2), and maintain offline contingency options. While this simplifies operations and accelerates digitalisation, e-invoices remain mandatory in specific cases, with key changes rolling out between August and October 2026.
Brazil Updates E-Invoice (NF-e) and Digital Receipt (NFC-e) Rules to Boost Flexibility in Retail
Public
Brazil
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
18
Content accuracy validation date:
20.04.2026
Content accuracy validation time:
09:00h
Brazil has introduced new tax regulations under SINIEF Adjustment No. 10–13/2026, aiming to modernise electronic invoicing and simplify retail operations.
The main changes:
-
New Simplified Non-fiscal Receipt (DANFE) (Type 2)
- Allows electronic display of invoices/digital receipts instead of mandatory printing,
- Printing required only in contingency situations or upon customer request,
- Supports use of electronic invoices (NF-e) as an alternative to digital receipts (NFC-e).
-
Greater flexibility for retailers
- Businesses can freely choose between e-Invoices (NF-e) and digital receipts (NFC-e) in more cases,
- Previous restriction requiring e-Invoices (NF-e) when a customer has a CNPJ has been removed (repeal of the SINIEF Adjustment No. 11/2025, which mandated the use of electronic invoices (NF-e) in transactions where the recipient was identified by a CNPJ – Brazilian taxpayer identification number).
-
Offline contingency maintained
- Invoices can be generated offline and authorized later,
- Ensures uninterrupted operations when systems are unavailable.
Operational impact:
- Reduced printing costs and increased digitalization,
- Faster sales processes and improved customer experience,
- Simplified workflows for retailers and POS solution providers,
- Continued support for business continuity in case of system failures.
Important deadlines:
- April 2026 – Regulations published,
- August 3, 2026 – Expected rollout of the Simplified Non-fiscal Receipt (DANFE) Type 2 (pending technical specs),
- October 5, 2026 – New deadline for restricting e-Invoices (NF-e) references to digital receipts (NFC-e).
Despite increased flexibility, e-Invoices (NF-e), remain mandatory in certain cases, including:
- Sales to legal entities where required by law,
- High-value transactions (e.g. above R$10,000 (~EUR 1,700 ),
- Interstate transactions,
- Transactions under specific tax regimes.
The new rules mark a shift toward more flexible and digital retail tax reporting in Brazil, reducing administrative burden while maintaining compliance. The Simplified DANFE Type 2 becomes a useful, but no longer essential, tool, as businesses gain more freedom in choosing how to issue tax documents.
Other news from Brazil
Brazil Introduces New E-Invoice (NF-e) Rules Following PIS and COFINS Changes Under Complementary Law No. 224/2025.
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Brazil has introduced new invoicing requirements under Complementary Law No. 224/2025, requiring companies to apply reduced PIS and COFINS charges (10% of standard rates) on previously zero-rated transactions and reflect them correctly in NF-e invoices. Businesses must update systems to use specific tax codes and references while managing increased complexity, as transactions now combine elements... Read more
New document was uploaded: Software certification process in Brazil
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Author: Ivana Picajkić
The purpose of this document is to describe the certification process of the software for issuing digital receipts (NFC-e) in Brazil. It outlines the steps that companies must follow before issuing legally valid digital fiscal receipts. Read more
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