A new DANFE is coming, and this time without a testing phase
Those who follow the Tax Reform calendar have gotten used to homologation windows before production. Technical Note 2026.010, version 1.00, breaks away from this logic: it redesigns the printing layout of the DANFE model 55 and goes straight into production on December 1, 2026, without going through a separate homologation environment. The publication is part of Joint Technical Act RFB/CGIBS No. 8/2026, dated September 29, which brought together five NF-e and NFC-e technical notes around the coexistence of the current model with the new taxes of the Reform.
(cite index="26-1,26-2">Joint Technical Act RFB/SUFIS/CGIBS 8/2026, dated 09/29/2026, was published in the Official Gazette (DOU) on 10/01/2026, and approves NT 2026.010, which redesigns the NF-e's DANFE. The reason for the absence of homologation is simple: (cite index="45-7,45-8">the printed fields already exist in the NF-e's XML, defined by NT 2025.002-RTC, which is why the schedule has no testing phase, the homologation column is blank, and production starts on December 1, 2026. In other words, NT 2026.010 does not create new data in the electronic file; it only defines how this data, which the authorization system already processes, should appear on the paper or PDF delivered to the recipient.
What changes, area by area, in the document
The technical note works on the principle of minimal disruption, reusing as much as possible the sections already familiar from the DANFE. Even so, the changes touch three fronts of the document:
(cite index="32-3,32-4">In the totals area, a new Total IBS/CBS/IS block emerges, right after the Total ICMS/IPI block. In the issuer identification section, the DANFE now presents the Tax Regime Code, the CRT, and also reserves space for the IBS and CBS Assessment Regime Type, a field that, for now, remains blank. (cite index="32-5">This second field will still be defined in a future technical note, so the system should not print any content in it before that definition.
In the Product/Service Data section, the change is more extensive. (cite index="37-1">The item detailing now incorporates the Tax Classification (cClassTrib), calculation bases (vBC), rates and values for state IBS, municipal IBS, CBS, and the Selective Tax. The totals block, in turn, brings together eight fields: (cite index="23-6">values for CBS, state and municipal IBS, the Selective Tax, in addition to values related to monophasic regimes and IBS and CBS withholdings.
The effective rate rule deserves extra attention
One point that may cause divergence in invoice reconciliation is the conditional display of the rate. (cite index="35-1">If the item has a rate reduction (ind_gRed = 1) or is a government purchase, the DANFE must show the effective rate (pAliqEfet) for state IBS, municipal IBS, and CBS, instead of the product's nominal rate. Tax teams that manually validate invoices, or that feed BI with data extracted from the DANFE (instead of the XML), need to adjust this reading to avoid confusing effective rate with full rate in transactions with tax benefits or intended for Public Administration.
It's worth remembering that, throughout the entire 2026 testing phase, (cite index="38-4">the representation continues with fixed rates, of 0.1% for the state IBS and 0.9% for the CBS, in accordance with the transition schedule of Complementary Law 214/2025. Effective collection, with full rates, only begins in January 2027, but the layout already needs to accommodate this jump without any new structural change.
How this note fits into the larger October package
NT 2026.010 does not stand alone. It is part of the same Joint Technical Act No. 8/2026 that brought four other relevant specifications for NF-e and NFC-e, among them NT 2026.008, which creates the net product value fields (vProdLiq, vUnComLiq, vProdLiqTot) and changes the composition of vProd starting in 2027. Unlike the DANFE, these notes have their own schedule: (cite index="39-1,39-3">the Federal Revenue Service and the IBS Management Committee postponed from October 5 to October 26, 2026 the homologation of three NF-e Technical Notes, with production expected for November 16. It's important not to confuse the two calendars: the November 16 package alters the XML file and its validation rules; NT 2026.010, with production on December 1, only alters the printed representation.
Practical checklist for tax and IT teams
With less than a month until the switchover, it's worth reviewing three fronts internally. First, confirm with the fiscal issuer's provider (internal or outsourced) whether the portrait and landscape printing templates already include the new totals block and the additional columns per item. Second, map where the company uses the printed DANFE as a data source for manual verification, management reports, or integrations, since the reorganization of fields may break routines that relied on the fixed position of information in the document. Third, simulate the issuance of invoices with rate reductions or intended for public agencies before December 1, to visually validate whether the effective rate appears correctly in these situations.
Since the printed layout does not go through the SEFAZ authorizer, any generation errors do not block the issuance of the invoice, but they do produce DANFEs with incorrect information delivered to the recipient, which can lead to rework, customer questions, and exposure during audits. Therefore, even without formal homologation, testing internally before the cutoff date is the safest way to avoid surprises.
This content is for informational purposes only and does not replace the guidance of your accounting team, which should assess the specific impact of these changes on your company's operations. If you'd like to discuss how to prepare your tax operation for this and the upcoming changes of the Tax Reform, talk to Edoo.
NT 2026.010: DANFE gets the IBS/CBS/IS block and goes straight into production on December 1st, without homologation testing