Brazil’s SINIEF Adjustment No. 09/2026 expands NFC-e requirements by mandating the inclusion of customer address data for all remote sales, reflecting the growth of e-commerce and digital transactions. Effective from August 3, 2026, the change increases transparency and traceability, requiring businesses to update their systems and data collection processes to ensure compliance
Brazil Expands e-Receipt (NFC-e) Rules to Cover all Remote Sales
Public
Brazil
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
188
Content accuracy validation date:
23.04.2026
Content accuracy validation time:
08:15h
Brazil has introduced a new update to its electronic invoicing framework, requiring additional customer information for remote transactions. The change comes through SINIEF Adjustment No. 09/2026, approved on April 6, 2026, by the National Council of Tax Policy and the Federal Revenue of Brazil.
Under the new rules, businesses must now include the customer’s address in all non-face-to-face sales when issuing the e-Receipt (Electronic Consumer Invoice - NFC-e). This marks a significant shift from the previous requirement, where address details were only mandatory for home delivery transactions. The update reflects the rapid growth of e-commerce, delivery services, and app-based sales, aligning tax legislation with modern retail practices.
The amendment specifically expands the identification requirements for recipients in e-Receipts (NFC-e), ensuring that transactions carried out remotely, such as online purchases, telephone orders, and delivery sales, are more transparent and traceable. As a result, retailers and software providers will need to adapt their systems to capture and report this information correctly.
From a compliance perspective, the change is expected to improve the accuracy of tax data and strengthen oversight by Tax Authorities. It also introduces additional obligations for businesses operating in digital channels, requiring updates to invoicing processes and data collection practices.
The adjustment enters into force upon publication, with mandatory application starting on August 3, 2026. Companies engaged in remote sales are therefore encouraged to prepare in advance to ensure full compliance with the new requirements.
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