What's left in Brazil
The NF-e and NFS-e are built and in beta. What comes next are the cases that are rejected today before a number is assigned, with a message explaining why.
What's coming
- Return NF-e: returning goods is another NF-e, not a credit note.
- Tax substitution (ST) and DIFAL to non-taxpayers in other states, and the Regular Regime on sales to other states.
- IBS/CBS for Simples Nacional: NF-e Technical Note 2025.002 makes it mandatory from January 4, 2027. That is the obligation's date; Cord won't issue those notes until the rules for declaring it are published.
- Exports and withholdings, on the NF-e and the NFS-e.
- The states of AM, MS, PE, PR, SC and TO, which require registering the software's technical lead (responsável técnico).
What blocks it
IBS/CBS for Simples Nacional is waiting for published rules. The rest is Cord's work: modeling interstate ICMS for ST and DIFAL, and completing the technical lead's registration in the states that require it.
How it works
The product and the customer declare the regime, state and ICMS treatment.
Cord computes ST, DIFAL or IBS/CBS according to the published rules.
The NF-e is authorized with the SEFAZ like any other, and the return references the original note.
Availability and scope
Businesses in Brazil selling goods with the NF-e.
Clear limits
Until then, those cases are rejected before a number is assigned: no number is used up on a document that can't be issued correctly.