NT 2023.002 v1.02: Tax Authority eliminates asynchronous authorization for NF-e and NFC-e and disables numbering invalidation in SP, BA, and AC

New technical note changes NF-e and NFC-e issuance architecture

Published on Monday, October 26, 2026, Technical Note 2023.002, version 1.02, brings two relevant operational changes for those who develop, integrate, or operate NF-e and NFC-e issuing systems. (cite index="38-1">The note establishes changes to the issuance and authorization procedures for NFe (Electronic Invoice) and NFCe (Electronic Consumer Invoice), in addition to regulating specific points regarding issuance by individual rural producers.

End of asynchronous authorization: what changes in practice

The main novelty is the elimination of the asynchronous authorization model. (cite index="38-3">The rule determines the elimination of asynchronous authorization, making the authorization request mandatory in synchronous form, and limits the sending of NFCe batches to a single document. In practice, this ends the flow in which the issuing system sent a batch, received a receipt number, and needed to make a second query call to obtain the authorization protocol — a model historically used for larger batches and for contingency scenarios with volume spikes.

For NFC-e, the change is even more direct: the submission batch no longer accepts multiple documents, now admitting only one invoice per call. This tends to simplify error handling, but requires revision of any routine that currently groups NFC-e into batches for performance gains in large sales volumes (e.g.: checkout peaks in retail and events).

The implementation schedule is as follows:

• Test environment: by February 1, 2027;
• Production: April 5, 2027.

This is a relatively comfortable deadline, but it requires attention from those who maintain their own integrations with SEFAZ webservices, offline contingency orchestrators, and retry routines in case of unavailability.

Number cancellation (inutilização) procedure ends in three states — and the date is much closer

The same technical note also addresses the (cite index="38-2">deactivation of NFe number cancellation services in São Paulo, Bahia, and Acre starting in November. This change stems from SINIEF Adjustments No. 38/2026 (NFC-e) and No. 40/2026 (NF-e), published in the Official Gazette (DOU) on September 14, 2026, which amend SINIEF Adjustments 7/2005 and include the provision according to which (cite index="51-3">the NF-e Number Cancellation Request provided for in the main clause does not apply to the States of Acre, Bahia, and São Paulo.

According to the wording of the rules, (cite index="49-7">as of November 1, 2026, the NF-e and NFC-e Number Cancellation Request procedure provided for in the respective SINIEF Adjustments no longer applies in these three States. On the operational front, SEFAZ-BA itself announced that (cite index="53-1">as of November 11, 2026, the Electronic Invoice authorizing environment will no longer accept the NF-e Number Cancellation Request — and the São Paulo test environment has already been rejecting such requests since October 22, according to records from developers who monitor the webservice.

In practice, companies and accounting firms operating in Acre, Bahia, or São Paulo should review the sequential numbering control of these branches, since the traditional mechanism for formalizing a sequence failure with the tax authority no longer exists in these states — the handling of numbering gaps will now follow specific guidance from each local tax administration.

Checklist for tax, accounting, and IT teams

• Map internal or integrator routines that still depend on asynchronous submission and on NFC-e batches with more than one document;
• Plan tests in the homologation/test environment starting as early as January/February 2027, before the production cutover on April 5, 2027;
• Identify branches in SP, BA, and AC and review the internal process for handling numbering failures at these units, starting as early as November 2026;
• Monitor specific announcements from each state SEFAZ regarding the replacement procedure for number cancellation.

This content is informational and does not replace guidance from the company's accounting or legal department regarding the specific classification of each operation.

Edoo closely monitors the technical notes for NF-e, NFC-e, and NFS-e to keep Odoo clients always aligned with the Brazilian Federal Revenue Service's calendar. Talk to Edoo to understand the impact of these changes on your operation.