- SINIEF Adjustment 49/2025, published December 9, 2025, standardizes tax document issuance in four business scenarios across Brazil, effective May 4, 2026.
- For advance payments on future deliveries, a debit e-Invoice (without VAT) is issued for payment, and a normal e-Invoice (with VAT) is issued upon delivery, referencing the advance.
- For inventory losses (loss, spoilage, theft, damage), a debit e-Invoice (without VAT) is issued to the company itself, stating the reason, and any VAT credit must be reversed.
- If an e-Invoice cannot be canceled but needs reduction, a credit e-Invoice is issued for the reduced amount, referencing the original and explaining the adjustment.
- For returns due to refusal or inability to locate the recipient, a credit e-Invoice is issued for undelivered items (with VAT if applicable), referencing the original; for partial refusals, the sender or recipient issues the note depending on taxpayer status, and the recipient must confirm the transaction did not occur.
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.
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