Portuguese 
English 
Spanish 
5 min of reading 
16 comments 
National Requirement for DC-e on April 6, 2026 Changes Shipping of Remittances Without Fiscal Document, Replaces Paper Declaration and Requires Electronic Authorization Before Transport, Affecting Individuals and Non-ICMS Contributors.
Mandatory Date for DC-e in April 2026
The issuance of the Electronic Content Declaration (DC-e) will become mandatory throughout the country as of April 6, 2026, replacing the paper content declaration used in situations where there is no requirement for a fiscal document.
The date is included in Adjustment SINIEF No. 22, dated September 18, 2025, published in the Official Federal Gazette on September 22, 2025, which amended the wording of the mandatory clause of Adjustment SINIEF No. 5/2021, responsible for instituting the DC-e and the Electronic Content Auxiliary Declaration (DACE).
What is the DC-e and When Should It Be Used
The DC-e is a digital document created to cover the transport of goods and merchandise when there is no requirement for an invoice or another electronic fiscal document from the sender.
-
The institute that trained the greatest aerospace engineers in Brazil has just opened its first campus outside São Paulo after 75 years: ITA Ceará will have R$ 445 million, new courses in energy and systems, and classes are expected to start in 2027.
-
Luciano Hang, owner of Havan, goes to Juiz de Fora after the tragedy in February, brings R$ 1 million, hands out R$ 2,000 cards, and donates up to R$ 15,000 to victims in the region.
-
The Brazilian passport allows legal residence in dozens of countries without the need for a prior visa, and most Brazilians are unaware that they can apply for residency directly upon arriving in nations in South America, Africa, and even Europe.
-
Petrobras sends a message to Brazilian truck drivers after fuel collapse and reveals plan to have 100% domestic diesel.
In public guidance, the São Paulo State Finance and Planning Department describes that the DC-e was created by Adjustment SINIEF 05/21 to replace the paper version of the content declaration, with legal validity assured by digital signature and prior usage authorization obtained before the start of transport.
Replacement of Paper with Authorized Electronic Issuance
In practice, what changes is the standard for proving the content transported in shipments without a fiscal document: instead of a form prepared and filled out manually, the rule now requires a pre-authorized electronic document.
The same state guidance emphasizes that the DC-e does not serve to replace the Electronic Invoice (NF-e) or the Electronic Consumer Invoice (NFC-e), nor any other electronic fiscal document, and that its usage does not overlap with operations where an invoice is already required.
What the Adjustment SINIEF No. 22/2025 States
Adjustment SINIEF No. 22/2025 does not create the DC-e from scratch, but establishes the national requirement framework.
The text alters the “caput” of the second clause of Adjustment SINIEF No. 5, dated April 8, 2021, to establish that, as of April 6, 2026, the DC-e must be issued mandatorily.
The act also records that it takes effect on the date of its publication in the Official Federal Gazette, that is, in September 2025, as a rule that updates the effective date of the requirement.
Who Needs to Issue DC-e: Individuals and Non-ICMS Contributors
The scope of the obligation is a central point for the public that usually uses paper content declarations.
According to the guidance published by the São Paulo Finance Department, the requirement as of 04/06/2026 applies to individuals and legal entities that are not ICMS contributors in the transport of goods and merchandise, replacing the content declaration mentioned in ICMS Protocol 32/01.
This definition is relevant because it addresses situations where there is, by definition, no routine for issuing electronic fiscal documents typical of tax contributors.
Prohibition of Use for Frequent Operations with Commercial Nature
In addition to establishing who must issue, the regulation also defines who cannot use the DC-e as an alternative to “regularize” frequent operations.
The São Paulo Finance Department informs that issuance is prohibited for individuals who engage in frequent operations or in quantities that indicate a commercial nature, according to the provisions of Adjustment SINIEF 05/21 itself.
This detail serves as a filter: the DC-e is intended to document the transport of goods and merchandise in specific situations where a fiscal document is waived, without serving as an informal substitute for those acting as regular sellers.
Digital Signature and Authorization Before Transport
The design of the DC-e also has an operational component that differentiates the electronic document from the old paper declaration.
The guidance text highlights two requirements that change the transport routine: the digital signature and the authorization for use before the start of transport.
This means that, starting from the April 2026 benchmark, the document will depend on issuance and authorization in an electronic environment, and not just a filled-out paper attached to the shipment.
DACE: Auxiliary Document Linked to DC-e
In the same ecosystem, the DACE, the Electronic Content Auxiliary Declaration, appears.
Adjustment SINIEF No. 22/2025, when referring to Adjustment SINIEF No. 5/2021, records that the establishment of the DC-e was accompanied by the creation of the DACE, which is the auxiliary document related to the electronic declaration.
The existence of the auxiliary document also appears on the public documentation portal of the DC-e project, which maintains specific manuals and technical annexes, including an annex focused on DACE specifications and QR Code.
National Standardization via CONFAZ and Article 199 of the CTN
The establishment of the national deadline on April 6, 2026, also reflects a movement toward standardization in the manner of controlling transport in situations where no invoice is required.
By tying the obligation to a SINIEF adjustment, the theme passes through the National Tax Policy Council (CONFAZ) and the Federal Revenue of Brazil within the act itself, which mentions the meeting in which it was ratified and the foundation in Article 199 of the National Tax Code, a provision that deals with cooperation and information exchange between tax administrations.
The published text includes the signatures of authorities from CONFAZ and the Revenue, along with state representatives.
What Changes for Sending and Transporting Remittances Without Fiscal Document
For those dealing with logistics, transport, and shipping, the change is less about “a new tax” and more about formalizing what was already required in a less standardized manner.
The DC-e is presented by the São Paulo Finance Department as a replacement for the paper declaration, focusing on the transport of goods and merchandise when there is no requirement for a fiscal document.
The guidance itself emphasizes separating the two worlds: where an invoice is required, it remains the applicable document; where it is not required, the DC-e becomes the electronic instrument for proving the content, with its own validation and authorization rules.
Implementation and Technical Manuals of the DC-e Project
Although the national benchmark is defined in Adjustment SINIEF, implementation involves routines and portals of the Finance Departments and technical integration with systems, as indicated in the material maintained on the project’s documentation portal.
This public repository gathers manuals and annexes aimed at guiding integration between state portals and systems used in the issuance of the DC-e, signaling that issuance will be treated in the electronic document environment, with technical standards and validation rules.
Será que foi só eu que percebi que isso é do governo de São Paulo?
Dá pra ver nos comentários,que tem muita gente que trabalha na área tributária, ou setores fiscais de empresas !!!
É muito **** que deveria estar se informando melhor, para não ficar dando a entender, que não passa de **** e cantores pra PNEUS !!! Esse é o povinho do Brasil !!!
Essa **** de governo quer deixar os pobres cada vez mais pobres, quem tinha um pequeno negócio e tava tentando mudar de vida, agora vai voltar ladeira a baixo, governo do demônio.