| Update: | Compliance Alert – End of CF-e issuance from January 2026 |
| Date: | 2025-02-12 |
The State Finance Secretariat of Ceará (SEFAZ CE) has published Decree 36.417/2025, which modifies Decree 35.061/2022, consolidating and regulating state ICMS (Tax on Circulation of Goods and Services) legislation for ancillary obligations.
What are the changes?
- From February 1, 2025, issuing the Electronic Fiscal Coupon (CF-e) becomes optional, even for those already required to issue it.
- As of January 1, 2026, the issuance of CF-e will be prohibited.
- The Electronic Consumer Invoice (NFC-e), model 65, will replace CF-e, model 59, adapting to new tax and technological contexts.
What are the impacts?
- Businesses will need to transition from CF-e to NFC-e, ensuring compliance with the new requirements;
- In case of technical issues preventing NFC-e transmission, businesses can operate in contingency mode using the Electronic Fiscal Module (MF-e) or offline NFC-e.