Brazil NFe and NFCe: New validation rules enacted

Gabriel Pezzato
October 13, 2021

The NT 2021.003 has been published and replaces the NT 2017.001. The NT regulates the fields cEAN and cEANTrib of the NFe and NFCe, along with their validation against the GTIN Register (Global Trade Item Number Register).
The timeline for the implementation of the new rules is divides in two steps:

  • First Step – Rules: I03-30, I12-60, U01-30, 9I03-10, and 9I12-10 – test available from 04 July 2022, and production from 12 September 22; and
  • Second Step – Rules: 9I03-20, 9I03-30, 9I03-40, 9I12-20, and 9I12-30 – test available from 06 March 2023, and production from 12 June 2023

Nevertheless, a few States have already implemented the new validation rules.

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Author

Gabriel Pezzato

Gabriel Pezzato heads up the EMEA Regulatory Analysis & Design team at Sovos, where he leads regulatory research across VAT and other indirect taxes. Based in Stockholm, Gabriel brings expertise in tax, corporate, and public finance law, with a focus on tax controls, including e-invoicing and tax filing. He holds a law degree and a specialization in Tax Law from Brazil, as well as an LL.M. in International and European Tax Law from Uppsala University, Sweden.
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