Compliance Alert – New NFC-e Technical Note introduces QR code version 3 and other changes

The Electronic Invoice Portal has released Technical Note (NT) 2025.001, outlining the layout for Version 3 of the QR Code for Electronic Consumer Invoice (NFC-e), along with specifications for the synchronous response of batches sent with only one Electronic Goods Invoice (NF-e). These changes aim to improve security, streamline processes, and enhance data validation.

What are the changes?

• NFC-e QR code layout version 3: For invoices issued in contingency, the authenticity of the QR code printed on the Auxiliary Document of Electronic Invoice (DANFE NFC-e) will be ensured by signing specific fields of the QR code and including the signature result in the code itself. The Contributor Security Code (CSC) will no longer be required and is expected to be eliminated. The date is not yet set.
• NFC-e for individual rural producers: Except for the state of Paraná, individual rural producers can now use the new QR code design (version 3). This simplifies operations for those who receive a State Registration to use with their Brazilian Individual Taxpayer Registry (CPF).
• Synchronous response for batches with 1 NF-e: Batches of NF-e containing only one invoice must now be sent synchronously.
• Control of delay in NF-e emission date: The accepted delay for the NF-e emission date has been reduced from 30 days to just 7 days from the date of emission.
• Control of recipient state registration (IE) type (indIEDest field): Validation rules for the "indIEDest" field have been modified to prevent inconsistencies.
• New validation rules for billing data: Improved control of billing data now restricts completion of payment terms for cash payments (indPag=0) and limits the due date to a maximum of 10 years from the current date.
• Validation rules for payment data: Payment controls for NF-e have been expanded, making specific validation rules mandatory across all Federative Units (UFs) to improve the reconciliation of payments with fiscal document issuance.

What are the impacts?

These changes will affect software producers, vendors, and businesses that issue NFC-e and NF-e. Key impacts include the following:

• Software updates: Developers must update their systems to comply with the new QR code layout and validation rules.
• Process adjustments: Businesses must adjust their invoice emission processes to align with the new requirements, especially regarding emission dates and synchronous batch sending.
• Training: Staff may need training on the updated procedures and data validation rules.

Implementation timelines

• Approval environment (company testing environment): Until June 2, 2025.
• Production environment: Until September 1, 2025.