Compliance Alert – New NCM Groups Added and GTIN validation implemented for NF-e/NFC-e

Technical Note (NT) 2021.003 v1.40 has been on the National Electronic Invoice Portal to announce new Common Nomenclature of Mercosur (NCM) groups subject to mandatory verification of the existence of the Global Trade Item Number (GTIN) in the Centralized GTIN Registry (CCG). Currently, these validations apply exclusively to NF-e (electronic invoice, model 55) and are restricted to sales transactions carried out by the industry.

What are the changes? 

Version 1.40 includes Group IV to Annex I of the technical note, addressing changes being implemented by the Tax Reform. This new group includes NCMs related to goods subject to Integrated Goods and Services Tax (IBS) and Social Contribution on Goods and Services (CBS) rate reductions, as determined in Supplementary Law 214/2025:

Goods Groups for GTIN Validation – Group IV

• Products intended for human consumption subject to zero rates of IBS and CBS.
• Food intended for human consumption subject to a 60% reduction in IBS and CBS rates.
• Personal hygiene and cleaning products mainly consumed by low-income families subject to a 60% reduction in IBS and CBS rates.
• Vegetables, fruits and eggs subject to a 100% reduction in IBS and CBS rates.
• Medical devices subject to a 60% reduction in IBS and CBS rates.
• Medical devices subject to zero rates of IBS and CBS.
• Accessibility devices for people with disabilities subject to a 60% reduction in IBS and CBS rates.
• Compositions for enteral or parenteral nutrition and special compositions and nutritional formulas intended for people with inborn errors of metabolism subject to a 60% reduction in IBS and CBS rates.
• Agricultural and aquacultural inputs subject to a 60% reduction in IBS and CBS rates.
• Accessibility devices for people with disabilities subject to zero rates of IBS and CBS.
• Medicines subject to zero rates of IBS and CBS.

Each group has a list of products with the respective NCMs that will come into effect.

What are the impacts?

The implementation of GTIN validation for these new NCM groups ensures compliance with tax regulations.

Implementation timelines:

• Approval environment (company testing environment): July 1, 2025
• Production Environment: October 1, 2025