Today marks a simultaneous change on three fronts of NF-e and NFC-e
Today's date, August 3, 2026, brings together a package of rules that had been in the works since April by CONFAZ. On August 3, 2026, the rules for the Simplified DANFE—Type 2, the mandatory address requirement for NFC-e in non-face-to-face transactions, and the new deadlines for recipient acknowledgment all take effect simultaneously. These are three distinct changes, but they impact the same flow: the issuance of tax documents at the point of sale, in e-commerce, and in home delivery.
Simplified DANFE – Type 2: less paper, more agility at the POS
The first point is the consolidation of the Simplified DANFE – Type 2, a representation format for NF-e (model 55) designed for retail operations. It is a representation format of the NF-e aimed at the retail environment, which can be presented electronically and does not require printing on paper, except in cases of contingency issuance or upon consumer request. The regulatory basis is Ajuste SINIEF No. 13/2026, which amends Ajuste SINIEF 12/2025, which deals with the Simplified DANFE, allowing for the prior generation of the tax document in contingency mode and subsequent authorization, in face-to-face retail operations and home delivery. It is worth reinforcing that this same adjustment revokes, for face-to-face transactions, the provision that information on the recipient's address in the tax document is optional, effective as of August 3, 2026. In practice, the layout gains permission for reduced printing: it is now permitted, for sales outside the establishment, to print the DANFE on any type of paper (except newsprint) and in a size smaller than A4, being called Simplified DANFE, with the label variation also provided for under the rule.
Mandatory address on NFC-e for non-face-to-face sales
The second front directly affects e-commerce and delivery. Ajuste SINIEF No. 9/2026 introduces a specific requirement for these situations, determining that, in e-commerce sales or home delivery transactions covered by NFC-e, the recipient's complete address must be provided, a requirement that takes effect on August 3, 2026 and reinforces the need to identify the destination of the merchandise. In other words: even when using the simpler document (NFC-e), non-face-to-face transactions no longer have any flexibility regarding the customer's address.
Recipient acknowledgment: deadline drops to 90 days
The third relevant change of the day is the consolidation of the new deadline for recipient acknowledgment on the NF-e, brought about by Ajuste SINIEF No. 14/2026. As of June 1, 2026, the changes related to Recipient Acknowledgment take effect, including the reduction of the deadline from 180 to 90 days and the automatic confirmation of the transaction, while as of August 3, 2026, the remaining changes take effect, especially those related to the Simplified DANFE and contingency procedures. This means that, as of today, the entire cycle of these rules — including the deadlines for confirmation, unawareness, or non-completion events — is fully in effect, with a deadline of 90 days from the authorization of the NF-e for recording these events.
Why NFC-e for CNPJ remains permitted
This August package only exists because, in April, CONFAZ backed away from a stricter measure. Ajuste SINIEF 11/2025, which deals with NFC-e, is revoked with regard to the mandatory identification of the recipient, and also in operations involving goods where the recipient needs to provide a CNPJ, which established the issuance of NF-e to formalize the transaction. In practice, with the revocation of this rule, nothing changes, and it remains permitted to issue NFC-e for recipients with a CNPJ (legal entities). The Simplified DANFE – Type 2 thus emerges as an option — not an obligation — for those who wish to use the NF-e model 55 in typical retail operations.
What's still coming: October 5, 2026
Keep an eye on the next date on the calendar: on October 5, 2026, the prohibition on issuing an outbound NF-e that references an NFC-e begins, except in specific cases provided for supplementary invoices. This ends the practice of referencing an NFC-e in an NF-e issued later for the same transaction, something common in retail adjustments and returns.
Quick checklist for the tax and IT team
Before wrapping up today, it's worth confirming: whether the issuing system already properly supports the Simplified DANFE – Type 2 with correct parameters; whether the customer registration for e-commerce and delivery is capturing the full address for non-face-to-face NFC-e; whether the recipient acknowledgment routine is already operating with the 90-day deadline and automatic confirmation; and whether the team is keeping an eye on the next milestone, in October, regarding the referencing between NFC-e and NF-e.
This content is for informational purposes only and does not replace guidance from your accounting team, who should assess the specific impact of these changes on your company's operations. If your team needs to organize this type of tax routine within your ERP, talk to Edoo.
August 3, 2026: Simplified DANFE – Type 2, mandatory address on NFC-e, and new manifestation deadline take effect in retail