A new tax document option for retail sellers
Following SINIEF Adjustment No. 11/2025, which prohibited the issuance of NFC-e to recipients identified by CNPJ, the Brazilian tax market gained a technical solution to this problem: the Simplified DANFE Type 2. It was formalized by Technical Notes 2026.002 and 2026.003, and tax and IT teams should already be watching the validation rules that go into production throughout September and October 2026.
(cite index="21-4">The project initially emerged after the publication of SINIEF Adjustment 11/2025, which prohibited the issuance of NFC-e to recipients identified by CNPJ. This created a practical problem for physical stores, pharmacies, gas stations, and other retail operations that occasionally sell to legal entities at the counter: without NFC-e for this scenario, the alternative was to issue a full NF-e model 55, more bureaucratic than necessary for a simple sale.
What is the Simplified DANFE Type 2
(cite index="18-3">The Simplified DANFE Type 2 is now officially available for taxpayers who choose or need to issue an NF-e (model 55) in transactions that would usually be covered by an NFC-e. The measure significantly expands the applicability of NF-e in retail, ensuring greater operational flexibility and unifying document management. In practice, it is an NF-e with a simplified print layout, designed for in-person sales or local delivery to the end consumer, without the tax complexity of a full invoice.
The visual details of the new document — header, product information, totals, IBS/CBS/IS highlighting, QR Code, margins, and paper type — are in (cite index="20-7">Technical Note 2026.003, which establishes and details the Simplified DANFE Type 2, a new simplified model of the auxiliary document of NF-e model 55, created by SINIEF Adjustment No. 13/2026 for situations in which the taxpayer chooses to issue an NF-e in operations that would normally be covered by NFC-e.
The change that demands the most attention from systems: authorization with alert
In addition to the new DANFE, NT 2026.002 brings a change in the note's authorization behavior. (cite index="18-1,18-5">The Technical Note implements the possibility of authorizing the NF-e with an alert message for the issuer and/or the recipient. The note will be authorized normally, and the alert will be returned in a specific field of the authorization protocol.
This means that SEFAZ no longer simply rejects certain non-blocking inconsistencies and instead authorizes the document while warning about the issue. (cite index="21-6,21-7">Certain non-blocking inconsistencies may result in NF-e authorization accompanied by operational alerts, and this change will require issuing systems to adapt in order to properly handle this new type of return from SEFAZ. Technically, this appears as (cite index="28-8">a new processing result, initially only for NFC-e: "NF-e use authorized, with alert" (cStat = 120).
Usage restrictions: not every operation can use the new model
The Simplified DANFE Type 2 does not apply to every sale. The validation rules limit its use to specific CFOPs for simple outbound transactions — (cite index="22-11">5.101, 5.102, 5.103, 5.104, 5.115, 5.405, 5.656, 5.667, 5.910, 5.933 (Rule I08-150 — Rejection 725) — and to certain CSOSN codes, with (cite index="22-11">the permitted CSOSN being 102, 103, 300, 400, 500 (and 900 at the discretion of the state), reinforcing that the model was designed for direct sales operations, without tax complexity.
Another point of attention is the blocking of cross-references: (cite index="28-10,28-11">a document issued with the Simplified DANFE Type 2 cannot reference other tax documents, and a general rejection rule was created so that no outbound NF-e references an NFC-e or CF-e, except in the case of a complementary note.
Timeline: what is already in effect and what is still to come
The rollout was divided into phases to give ERPs and issuing systems time to adapt. The first phase, related to the value limit for NFC-e without recipient identification, has already (cite index="28-6">gone into production on 06/15/2026, and the complete XML schemas from the technical notes became available to developers on (cite index="28-2">July 10, when the Schemas XML NF-e -010e_v.1.02 schema package was made available, with NT 2025.002 v.1.40, NT 2026.002 v.1.0, and NT 2026.003 v.1.0.
More recently, (cite index="29-1,29-7">the set of Technical Notes 2026.002 of the Tax Reform went into production at SVRS for BP-e, CT-e, NF3e, NFCom, NFAg, and other DF-e, which means that the authorization environments maintained by SVRS are already prepared to process the layouts and apply the validation rules provided for. But note: this move into production should not be confused with the start of automatic rejection due to the absence of IBS/CBS. (cite index="29-3,29-4">Although the new layouts and other rules provided for in the technical notes have gone into SVRS's production environment, this rollout should not be confused with the immediate start of automatic rejection of documents that do not contain IBS and CBS information, since in the updated versions of the technical notes, the validation rule requiring these fields was indicated for future implementation.
The next date that requires renewed attention from tax teams is October 5, 2026: (cite index="22-6">rule I08-180 / I08-186, regarding entries related to fiscal receipts, becomes mandatory in production starting 10/05/2026, reinforcing the block on the link between NF-e and referenced fiscal receipts.
What to review now
- Map which points of sale currently issue NFC-e to customers with CNPJ and assess migration to the Simplified DANFE Type 2;
- Validate in the ERP and issuing system the handling of the new cStat 120 return (authorization with alert), ensuring that the alert is displayed and handled by the issuer, not just ignored;
- Check whether the CFOP and CSOSN settings used in counter operations fall within the list allowed for the new model;
- Review the fiscal printer and print layout to support the new DANFE, with space for the IBS/CBS/IS blocks;
- Adjust internal processes before 10/05/2026, when the rule on referenced fiscal receipts becomes mandatory in production.
This content is informational and does not replace guidance from your accounting firm or a tax professional for your company's specific situation.
If your tax and IT team wants to reach these dates with the ERP already adjusted, talk to Edoo.
Simplified DANFE Type 2: what changes in retail NF-e with Technical Notes 2026.002 and 2026.003