Danfe NF-e & NFC-e
What is the DANFE and what is it for? Is there only a DANFE for the NF-e? Where can I issue it? This topic has raised a lot of questions for our readers. So we've put together a detailed study on it. Let's take a look?
What is the DANFE
The DANFE is an auxiliary document to the Electronic Invoice and the Electronic Consumer Invoice. It's the printed, graphic representation of a purchase record.
The form also carries a QR code. It lets you look up that invoice online, more easily, since NF-e and NFC-e information only lives in the cloud.
That said, there are times you need to verify a purchase's authenticity without internet access.
By reproducing a summary of an NF-e or NFC-e's sale data, the DANFE certifies that product's legitimacy. This matters a lot — for example, if a home-delivery product is sold in São Paulo and gets stopped in transit to Belo Horizonte without it, the business can be fined and warned for the violation.
The document has specific issuance and printing rules that can be found at the state Treasury Department. All rules must be followed strictly to prove the transaction's authenticity.
Other functions of the DANFE
- Holding the NF-e and NFC-e access key so its status can be looked up;
- Holding the two-dimensional barcode of the NFC-e (QR code). This information can be checked using a smartphone or tablet;
- If there's home delivery, the DANFE travels with the goods in transit, providing other basic sale information (issuer, recipient, amounts, delivery address, etc.);
Characteristics of the DANFE NF-e
- The DANFE must be printed by the seller before the goods move;
- The DANFE can only be used to transport the goods after the corresponding NF-e's authorization of use is granted;
- There are no restrictions on how many copies of the DANFE can be printed;
- The DANFE must be printed on paper, other than newsprint, at a minimum size of A4 (210 x 297 mm) and a maximum of Legal 2 (230 x 330 mm);
Note: Loose sheets, continuous forms, or pre-printed forms may be used.
In contingency situations, use a security form to print the Auxiliary Document of the Electronic Tax Document (FS-DA).
- If the sale happens away from the business's premises, the DANFE may be printed on any type of paper, other than newsprint, smaller than A4 (210 x 297 mm). This is the simplified DANFE.
- The DANFE may include other graphic elements, as long as they don't interfere with reading its content or the barcode with an optical scanner.
- The DANFE's tear-off stub must appear, in portrait mode, at the top of the DANFE, and in landscape mode, at the left edge — it may be moved to the bottom edge when printed in portrait mode (in landscape mode, the stub's position can't be changed).
- When printed on a security form, the DANFE must be A4-sized, printed in portrait mode, in which case the stub can't be moved to the bottom of the form.
- The field titles and information on the DANFE must be printed so they're clearly legible.
- Stamps applied to the DANFE while the goods are in transit must go on the back.
- Additional information of interest to the issuer may be printed on the back of the DANFE, in which case at most 50% of the sheet's size must be reserved for it.
- If needed, the DANFE may be printed on more than one sheet, in which case each sheet must show the current page number and the total number of pages.
- The only layout changes allowed for the DANFE are those provided for in the "Taxpayer Integration Manual".
Characteristics of the DANFE NFC-e
- Printing the DANFE NFC-e is done directly by the taxpayer's software on a regular (non-fiscal) printer, based on the information in the NFC-e's XML file;
- No information beyond what's in the corresponding NFC-e XML file may be added to the DANFE NFC-e, except the NFC-e's authorization protocol;
- Only the summarized or eco DANFE NFC-e may be printed, without a detailed list of sale items, as long as the state allows this option under its own laws and the consumer requests it.
- A consumer who agrees to receive only the summarized DANFE NFC-e can later ask the issuer to print the full DANFE NFC-e at no cost.
- The consumer can also print the full DANFE NFC-e available on the state Treasury Department's portal in response to a public lookup by access key or by scanning the QR code.
- The maximum time the consumer has to request the full DANFE NFC-e (with item detail) from the issuer matches the product's warranty period, under the consumer protection code;
- The taxpayer issuing the NFC-e is not required to send or make the NFC-e's XML file available for download to the consumer, unless the consumer requests it before the NFC-e is issued;
- State law may allow, at the buyer's choice, for the DANFE NFC-e not to be printed and instead sent by electronic message (email or SMS); or for only the summarized DANFE NFC-e to be printed, without the item detail.
- The legibility of the text printed on the DANFE NFC-e, as well as the durability of the paper used, must be guaranteed for at least six (6) months.
What is a QR code? And what's its role in the DANFE
Created in 1994 by the Japanese company Denso-Wave, the QR code is a two-dimensional barcode. That gives it quick-response capability — it can be read faster than a regular barcode.
Alongside the DANFE, it makes it easier for consumers to look up electronic tax document data using apps installed on smartphones and tablets. All without any extra cost — there are countless free apps with this scanning feature.
And when should I print the DANFE
This document must be printed by the invoice's issuer at the time of an in-person sale. This happens when requested by the consumer, in place of or in addition to sending an electronic message with the access code for lookup, or sending the invoice file.
Can it be printed on any type of paper? And with any printer?
Yes, it can be printed on any paper. But we recommend using paper that keeps the information legible over a long period (at least 6 months).
For printing the DANFE, it's advisable to use paper with a minimum width of 58 mm and side margins of at least 0.2 mm. However, there's no restriction against printing the DANFE NFC-e on other paper sizes, such as A4.
To print the DANFE, the taxpayer must use non-fiscal printers — thermal, inkjet, or laser — that keep the QR code legible.
Required DANFE information
- The phrase DANFE – Auxiliary Document of the Electronic Invoice, or Electronic Consumer Invoice;
- Issuer information (legal name, CNPJ, State Registration, and Tax Substitute State Registration, if any);
- The NF-e number and series, the transaction type (Inbound or Outbound), the total number of pages in the document, the access key, and the barcode.
Should I keep my DANFE NFC-e?
You can keep your invoice, but remember: this tax document is electronic, so it stays stored in the cloud for 5 years (the tax statute-of-limitations period).
The Auxiliary Document of the Electronic Invoice and the Electronic Consumer Invoice aims to support the adaptation to this new system, alongside the technological changes happening today.
And in this piece, we tried to cover the most important points of its procedures. We hope we've answered all our readers' questions. But if you still have doubts, feel free to send us a message!