Brazil Introduces Simplified DANFE Type 2: Key Visual and Operational Updates for 2026

Brazil’s Technical Note 2026.003 v1.00 introduces the Simplified DANFE Type 2, allowing NF-e model 55 to be used in some end-consumer transactions usually covered by NFC-e model 65. The change is visual and operational only; it does not alter the NF-e XML, schemas, or validation rules. It defines the printed layout, QR code formats, consumer identification rules, contingency messages, and formatting requirements. Testing starts on July 1, 2026, and production on August 3, 2026. ERP, POS, and printing systems must be updated before the deadline.

The Simplified DANFE Type 2 is only a graphical representation of the authorized NF-e. The legal document remains the XML file approved by SEFAZ. The document must be printed by the taxpayer’s own application on a standard non-fiscal printer, using only information contained in the NF-e XML, except for authorization return data such as protocol and messages.

The Technical Note defines two official QR code print models: one with the QR code on the side and one with the QR code centered. It also establishes nine mandatory layout sections: issuer header, products/services, totals, new tax totals for IBS, CBS, and IS, access key consultation, QR code, consumer identification, NF-e identification, fiscal authority message, and taxpayer message.

Important printing and formatting rules include a minimum paper width of 56 mm, text legibility for at least six months, QR code minimum size of 25 mm x 25 mm, and the access key displayed in 11 blocks of 4 digits. In non-face-to-face operations, such as e-commerce or delivery, consumer name and address must be shown.

For offline contingency, the document must display “ISSUED IN CONTINGENCY – Pending authorization” in two locations, and the establishment must print and retain a second copy until the NF-e is transmitted and authorized. In the testing environment, the document must show “ISSUED IN A TEST ENVIRONMENT – NO FISCAL VALUE.”

Implementation starts in the testing environment on July 1, 2026, and in production on August 3, 2026. Developers must update printing systems, QR code generation, timezone conversion, access key formatting, contingency cryptography, and QR code value formatting.

Technical Note 2026.003 does not change the NF-e XML, schemas, or validation rules. Its impact is visual and operational, defining how the simplified document shown to the consumer must be printed.