Changed retention period for XMLs electronic tax documents

Issued on April 16, the SINIEF Adjustment No. 2/2025 amended the rules for the retention and deletion of Electronic Tax Documents (DF-e) in XML format. Starting on May 1, 2025, all of the following documents must be maintained exclusively in digital format for 132 months (11 years), counted from the date of authorization of the document. This measure replaces the previous 5-year retention period.

Documents covered:

• Electronic Invoice - NF-e
  Electronic Transportation Knowledge - CT-e
• Electronic Manifest of Tax Documents - MDF-e
• Electronic Consumer Invoice - NFC-e
• Electronic Boarding Pass - BP-e
  Electronic Electricity Invoice - NF3e
• Electronic Transportation Knowledge for Other Services - CT-e OS
• Electronic Value Transportation Guide - GTV-e
• Electronic Content Declaration - DC-e
• Electronic Communication Services Invoice - NFCom

The technology and media for storing DF-e will be defined by each state, as long as the minimum retention period of 132 months is respected.

The taxpayer must keep the files accessible and intact throughout the entire period, including data related to events such as cancellations, invalidations, and other occurrences.

Non-compliance may result in penalties. Therefore, companies should review their internal storage policies, properly adjust their systems, and ensure that the documents remain accessible during the new determined retention period.

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Domingues e Pinho Contadores advises your business on complying with accessory and main obligations, ensuring full compliance in the tax sphere. Count on this support: dpc@dpc.com.br.