- From January 5, 2026, digital fiscal receipts (NFC-e) can only be issued to individual consumers, not companies.
- Sales to companies (CNPJ) must use e-Invoices (NF-e) instead of NFC-e.
- The change aims to improve tax control and traceability of B2B transactions.
- Retailers must update systems and train staff to comply, including issuing a Simplified DANFE for in-person company sales.
- Incorrect issuance of NFC-e to companies after this date may result in fines and penalties.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Brazil"
- Brazil Releases Draft Supplementary VAT Declaration Form and Instructions for Industry Regimes
- São Paulo Ends SAT: NFC-e Now Mandatory for Retail Sales Starting January 2026
- Goiás Mandates Real-Time Integration of Electronic Payments with Invoices for ICMS Taxpayers
- Brazil Launches DF-e Testing for New VAT Split Payments Mechanism Starting April 2026
- Brazil’s Split Payment Tax Reform: Key Technical Notes and Business Implications for 2026 Implementation
