What is DANFE and how does it relate to the Brazilian NF-e?
DANFE (Documento Auxiliar da Nota Fiscal Eletronica) is the printed or PDF auxiliary document that accompanies goods in transit in Brazil. It serves as a human-readable representation of the NF-e (Nota Fiscal Eletronica), which is the authoritative electronic XML document stored at SEFAZ. The DANFE contains the access key and QR code that allow the NF-e to be retrieved and verified from the SEFAZ system.
What is the legal relationship between DANFE and NF-e?
The NF-e XML, validated by SEFAZ with an authorization protocol and digital signature, is the legally authoritative document. The DANFE is only an auxiliary document with no independent legal standing. Goods must be accompanied by the DANFE in transit, and the DANFE must contain: the SEFAZ authorization protocol number, the 44-digit access key, the QR code for quick verification, sender and recipient data, and key item descriptions. Tax authorities perform roadside checks by scanning the DANFE access key against the SEFAZ database.
Frequently Asked Questions
- Can goods travel with a DANFE if the NF-e has not been authorized by SEFAZ?
- No. The DANFE can only be generated after SEFAZ has authorized the NF-e XML and returned the authorization protocol number. Goods transported without an authorized NF-e and corresponding DANFE are subject to seizure at tax authority checkpoints. Pre-NF-e DANFEs (contingency mode) require specific procedures and must be regularized with SEFAZ within defined timeframes.
- What is NFC-e and how does its DANFE differ?
- NFC-e (Nota Fiscal de Consumidor Eletronica) is the electronic fiscal document for B2C retail sales. Its DANFE equivalent is a simplified receipt printed at the point of sale. Unlike NF-e (which uses a 4-page DANFE for B2B goods transport), the NFC-e DANFE is a narrow receipt-format document with a QR code pointing to the SEFAZ consumer portal for verification.