Compliance Alert – Brazil standardizes Electronic Fiscal Document storage period

The National Council of Fiscal Policy (CONFAZ) and the Special Secretariat of the Federal Revenue of Brazil have agreed to standardize the minimum storage period for electronic fiscal documents (DF-e). This agreement is formalized through SINIEF Adjustment No. 2 from April 16, 2025.

What are the changes? 

The agreement sets a minimum storage period of 132 months (11 years) from the date of authorization for XML (Extensible Markup Language) files of the following Electronic Fiscal Documents (DF-e):

• NF-e (Electronic Goods Invoice);
• CT-e (Electronic Transport Knowledge);
• MDF-e (Electronic Manifest of Fiscal Documents);
• NFC-e (Electronic Consumer Invoice);
• BP-e (Electronic Passenger Ticket);
• NF3-e (Electronic Electric Energy Invoice);
• CT-e OS (Electronic Transport Knowledge for Other Services);
• GTV-e (Electronic Valuables Transport Guide);
• DC-e (Electronic Content Declaration);
• NFCom (Electronic Communication Services Invoice).

What are the impacts?

• It standardizes the minimum storage period for key electronic fiscal documents across Brazil;
• Each federated unit will define the technology and storage media, respecting the minimum period;
• Control tables used for validation during DF-e authorization cannot be excluded;
• The recovery period for DF-e requested by the competent bodies may be proportional to their authorization time, respecting the minimum document purging period;
• Despite the 11-year storage requirement, the 5-year statute of limitations for tax assessments, as defined in Article 173, I, of the National Tax Code (CTN), still applies. This means that, except in cases of fraud, the tax authorities have up to 5 years to establish a tax liability. Taxpayers must retain documents for the required 11 years, but the tax authorities' power to assess taxes remains limited to the 5-year legal deadline;
• This new period does not change the tax prescription in Article 174 of the National Tax Code (CTN), which also remains at five years. The 11 years do not apply to the period for demanding tax credits.

This adjustment takes effect on the first day of the month following publication in the Official Gazette of the Union on May 1, 2025.