NF-e, the Nota Fiscal Eletrônica model 55, is Brazil's electronic invoice for goods: XML in layout 4.00, signed by the issuer and authorised by the state tax authority (SEFAZ) before it is valid. Each NF-e has a 44 digit access key, and a printed DANFE can accompany the goods. Later changes are recorded as events, and recent technical notes add tax reform fields. Klarbon support is planned, not available yet.
What is in an NF-e?
| Property | Value |
|---|---|
| Model | 55 |
| Layout | 4.00, defined in MOC 7.0 and its technical notes |
| Signature | issuer's digital certificate, XML Signature |
| Validity | authorisation of use (Autorização de Uso) from SEFAZ |
| Identifier | 44 digit access key with check digit |
| Printed form | DANFE, with a barcode of the access key |
| Events | cancellation, correction letter, recipient confirmation |
| Tax reform | fields for IBS and CBS, technical note 2025.002 |
| Legal basis | Ajuste SINIEF 07/2005 |
The national NF-e portal is coordinated by ENCAT with the Receita Federal (Portal da NF-e). The MOC overview explains the models, the access key, the DANFE, the events and the signature (MOC 7.0), and the shared state service SVRS lists the schemas and technical notes in force (SVRS).
NF-e or NFC-e?
| NF-e | NFC-e | |
|---|---|---|
| Model | 55 | 65 |
| Used for | goods transactions, including business sales | retail sales to final consumers |
| Printed form | DANFE with barcode | DANFE NFC-e with QR code |
| Legal basis | Ajuste SINIEF 07/2005 | Ajuste SINIEF 19/2016 |
Both share the same layout and were developed together by the state tax authorities and the Receita Federal. For service invoices, see NFS-e.
What does Klarbon do with NF-e?
Klarbon does not support NF-e today; opening NF-e XML is planned, not available yet. Klarbon does not sign NF-e, request authorisation from SEFAZ or register events; the issuer builds the access key, while the authorisation protocol comes from the tax authority.
Related
Frequently asked questions
What is an NF-e?
The Nota Fiscal Eletrônica, model 55, Brazil's electronic tax document for goods. It exists only in digital form, and its legal validity rests on the issuer's digital signature and the authorisation of use granted by the state tax authority (SEFAZ).
What is the access key?
A 44 digit number, the chave de acesso, built from fields in the NF-e such as the state, date, issuer, model, series, number and form of issue, with a check digit. It identifies the NF-e and lets anyone look it up.
What is a DANFE?
The Documento Auxiliar da NF-e, a printed summary with a barcode of the access key. It can accompany goods in transit but does not replace the XML file, which issuer and recipient must keep.
Can an NF-e be changed after authorisation?
Not directly. Changes are recorded as events, such as cancellation and the correction letter (Carta de Correção), and recipients register events confirming or disputing the operation.
Sources
- Portal da Nota Fiscal Eletrônica (in Portuguese) nfe.fazenda.gov.br
- Taxpayer Guidance Manual (MOC) 7.0 for NF-e and NFC-e, overview (in Portuguese) moc.sped.fazenda.pr.gov.br
- SVRS, NF-e documents and technical notes (in Portuguese) dfe-portal.svrs.rs.gov.br