NF-e and NFC-e: ENCAT postpones production rollout again to November 16 — CT-e moves to December

Technical schedule changes again on the eve of the deadline

Those responsible for tax and IT departments in companies need to update their calendars once again. The Technical Coordination of ENCAT (National Meeting of State Tax Coordinators and Administrators) announced, on Tuesday (10/27/2026), the postponement of the production rollout of technical notes for NF-e, NFC-e, and CT-e, with the indicated versions for NF-e and NFC-e now moving to November 16, 2026. This is the second round of postponement for this package in less than a month, following the first delay announced on October 5.

Which technical notes converge on 11/16/2026

The notice from 10/27 brought together, on the same date, three notes that had not yet been moved: NT 2025.002 version 1.50, NT 2026.007 version 1.00, and NT 2026.006 version 1.00, with production rollout scheduled for November 16, 2026. The notice also reinforces that three others were already set for that date since the previous notice: NTs 2026.008 v1.00, 2025.002 v1.52, and 2026.007 v1.10, for NF-e/NFC-e, already had their production rollout postponed to November 16 in a previous notice.

The Electronic Bill of Lading (CT-e), however, follows its own schedule: NT 2026.004 v1.00 of CT-e is set for December 14, 2026, one month after the date set for NF-e and NFC-e.

What each technical note changes in practice

It's worth reviewing with your issuing system provider what each of these notes changes:

• NT 2026.007 v1.10 deals with issuance by taxpayers exclusively subject to IBS and CBS. It prepares the issuance of NF-e, model 55, by taxpayers exclusively subject to IBS and CBS who are not ICMS taxpayers, in cases where the absence of a state registration may be admitted according to the note's technical conditions. This flexibility does not apply to NFC-e, which continues to require a state registration.
• NT 2026.008 v1.00 creates fields for the net product value. The main innovation is the creation of specific fields to identify the net value of goods and services, ensuring the distinction between the actual value of the product and the portion of taxes added to the final price. Additionally, the NT establishes that the IBS and CBS values applicable to the transaction be added to the value of the product or service, making up the vProd field.
• NT 2025.002 v1.52 changes the referencing of return notes. Rule VC02-14 requires that the return NF-e reference the original note item by item, via the DFeReferenciado group, and the referencing is now done in the DFeReferenciado group, with the refNFe tag prohibited in these cases. The same version also fixes rule VC02-50.

Why this matters for tax, accounting, and IT

The postponement provides some breathing room, but it doesn't reduce the workload: the rules remain the same, only the mandatory production date has changed. As industry sources already advise, to organize the updates, companies and accounting firms should check with their software providers the technical note, version, and document covered by each release, since the distinction between testing (homologation) and production should be part of this monitoring, with tests and actual issuance planned separately.

Practical recommendations for the coming weeks:

• Confirm with your ERP/issuer provider which version of each NT your testing and production environments are currently on.
• Test the issuance of return notes referencing by item before 11/16, to avoid rejection due to the missing DFeReferenciado group.
• If your company transports goods, don't relax: CT-e has its own date, 12/14/2026, which could catch out those who only focused on NF-e.
• Keep the testing calendar separate from the production calendar — these are different stages, and the deadlines don't always coincide.

This content is informational and does not replace guidance from your accounting department or tax partner, who should assess the specific impact of these technical notes on your company's operations.

If you'd like to understand how Edoo keeps your ERP's tax module aligned with every technical note from Receita and ENCAT, talk to our team.