Deadline Reduction for NF-e Recipient Manifestation

We hereby inform you that SINIEF Adjustment No. 14/2026 reduced the system deadline for NF-e Recipient Manifestation from 180 to 90 days.

The new rule takes effect on June 1, 2026.

Events covered:

• Acknowledgment of Issuance;
• Confirmation of Transaction;
• Transaction Not Carried Out; and
• Non-Recognition of the Transaction.

If none of these events is registered within the deadline, the NF-e will be automatically confirmed by the Tax Authorities.

Points to note

With the Tax Reform, electronic tax documents are becoming even more important, as they will be used by the government to pre-calculate the new taxes (IBS, CBS, and IS) through the so-called Assisted Assessment.

The deadline reduction aims to speed up this process and ensure that tax information reflects companies’ transactions in real time.

Therefore, incorrectly confirmed invoices may generate undue debits or credits, impacting the company’s cash flow and tax compliance, while increasing the risk of tax assessments.

Consequently, tracking and monitoring received NF-e invoices become even more critical to ensuring tax security and compliance for companies.

Count on DPC to support your company in reviewing and automating these internal processes. Please contact our team: dpc@dpc.com.br.