SINIEF Adjustment No. 49/2025

Starting May 4, 2026, SINIEF Adjustment No. 49/2025 comes into effect, establishing new guidelines for issuing Electronic Tax Invoices (NF-e) in operational situations that, in practice, often generate doubts, inconsistencies and significant tax risks.

The regulation seeks to standardize nationally the tax treatment of some occurrences that are quite common in companies' routines. Although the topic may seem purely operational at first glance, its effects go far beyond invoice issuance — directly impacting tax, accounting, commercial, logistics, inventory, transportation and technology departments.

What changes in practice?

SINIEF Adjustment No. 49/2025 reinforces the need for each tax document to correctly represent the event that actually occurred. Key points requiring attention:

• Sale for future delivery with advance payment: the operation may require separate documents for the financial stage and for the actual shipment of goods.
• Inventory write-off due to loss, spoilage, deterioration, theft or robbery: now requires formal documentary treatment and adequate supporting evidence.
• Subsequent reduction of values or quantities: when it is no longer possible to cancel the original NF-e.
• Return of goods due to refusal or recipient not found: requiring compliance with electronic events related to failed delivery.

Why does this require immediate attention?

Practical experience shows that these situations are often handled inconsistently by companies, frequently with informal solutions, manual adjustments or outdated system configurations.

Not every situation can be resolved by canceling a tax invoice or issuing a correction letter. In many cases, regularization will require a specific tax document, referencing the previous operation.

Will all companies be equally impacted?

Not necessarily. The impact depends on each company's operational model, the type of merchandise, the frequency of returns, the existence of scheduled sales, the inventory control method, the logistics structure and even how the ERP is currently configured. Practical application requires individualized analysis.

How can your company prepare?

Now is the right time to review internal procedures and verify whether systems are prepared to properly support the new requirements. Special attention for companies with:

• Complex logistics operations
• High inventory turnover
• Sales with future delivery
• Made-to-order production
• Frequent return and commercial adjustment routines