{"id":14213,"date":"2026-06-01T19:00:27","date_gmt":"2026-06-01T22:00:27","guid":{"rendered":"https:\/\/nfe.io\/blog\/?p=14213"},"modified":"2026-06-02T09:08:37","modified_gmt":"2026-06-02T12:08:37","slug":"nota-tecnica-2025-002-guia-estrutural-da-reforma-tributaria-para-nf-e-e-nfc-e","status":"publish","type":"post","link":"https:\/\/nfe.io\/blog\/notas-tecnicas\/nota-tecnica-2025-002-guia-estrutural-da-reforma-tributaria-para-nf-e-e-nfc-e\/","title":{"rendered":"Nota T\u00e9cnica 2025.002: Guia Estrutural da Reforma Tribut\u00e1ria para NF-e e NFC-e"},"content":{"rendered":"

A Reforma Tribut\u00e1ria do consumo atinge seu ponto mais alto para o setor de tecnologia com a publica\u00e7\u00e3o da <\/span>Nota T\u00e9cnica 2025.002<\/b>. Este documento estabelece os novos layouts para a Nota Fiscal Eletr\u00f4nica (NF-e) e a Nota Fiscal de Consumidor Eletr\u00f4nica<\/a> (NFC-e), introduzindo o IBS, a CBS e o Imposto Seletivo (IS).\u00a0<\/span><\/p>\n

Cronograma e vig\u00eancia t\u00e9cnica<\/b><\/h2>\n

A implementa\u00e7\u00e3o segue o modelo de “transi\u00e7\u00e3o suave”, onde a estrutura \u00e9 liberada antes da obrigatoriedade das regras de valida\u00e7\u00e3o.<\/span><\/p>\n

    \n
  • Julho\/2025:<\/b> Abertura do ambiente de homologa\u00e7\u00e3o.<\/span><\/li>\n
  • Outubro\/2025:<\/b> Ambiente de produ\u00e7\u00e3o liberado (envio facultativo).<\/span><\/li>\n
  • Janeiro\/2026:<\/b> In\u00edcio da vig\u00eancia obrigat\u00f3ria e ativa\u00e7\u00e3o das rejei\u00e7\u00f5es de layout.<\/span><\/li>\n<\/ul>\n

    Mudan\u00e7as estruturais e novos campos (Vers\u00e3o 1.36)<\/b><\/h2>\n

    O impacto no XML exige altera\u00e7\u00f5es em m\u00faltiplos grupos de dados, n\u00e3o apenas no c\u00e1lculo de impostos.<\/span><\/p>\n

    O grupo UB e o fato gerador<\/b><\/h3>\n

    O <\/span>Grupo UB<\/b> centraliza o IBS (Estadual e Municipal), a CBS e o Imposto Seletivo.<\/span><\/p>\n

      \n
    • cMunFGIBS:<\/b> Campo mandat\u00f3rio para identificar o munic\u00edpio onde o imposto \u00e9 devido.<\/span><\/li>\n
    • dPrevEntrega:<\/b> Novo campo no <\/span>Grupo B<\/b>. Ele registra a data prevista para a entrega ou disponibiliza\u00e7\u00e3o do bem\/servi\u00e7o, sendo o marcador temporal para o fato gerador da CBS e do IBS.<\/span><\/li>\n<\/ul>\n

      Infraestrutura de dados<\/b><\/h3>\n
        \n
      • cStat (4 d\u00edgitos):<\/b> O campo de status de resposta foi ampliado para comportar a nova gama de rejei\u00e7\u00f5es tribut\u00e1rias.<\/span><\/li>\n
      • nProt (17 d\u00edgitos):<\/b> Expans\u00e3o do tamanho do protocolo de autoriza\u00e7\u00e3o para evitar o esgotamento de sequenciais.<\/span><\/li>\n<\/ul>\n

        Estrutura de Dados e Layout (Vers\u00e3o 1.36)<\/b><\/h2>\n

        A conformidade com a Reforma Tribut\u00e1ria exige altera\u00e7\u00f5es estruturais em diferentes grupos do XML. Abaixo, detalhamos como essas novas informa\u00e7\u00f5es devem ser declaradas.<\/span><\/p>\n

        Identifica\u00e7\u00e3o do Fato Gerador (Grupo B)<\/b><\/h3>\n

        A defini\u00e7\u00e3o do momento e local da incid\u00eancia do IBS e CBS ocorre logo no in\u00edcio do arquivo. O campo <\/span>dPrevEntrega<\/span> \u00e9 essencial para determinar o per\u00edodo de apura\u00e7\u00e3o.<\/span><\/p>\n

        XML<\/span><\/p>\n

        <ide><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0<!– Outros campos de identifica\u00e7\u00e3o –><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0<dEmi>2026-01-10T10:00:00-03:00<\/dEmi><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0<dPrevEntrega>2026-01-12<\/dPrevEntrega> <!– Novo: Data prevista para disponibiliza\u00e7\u00e3o do bem\/servi\u00e7o –><\/span><\/p>\n

        <\/ide><\/span><\/p><\/blockquote>\n

         <\/p>\n

        O Novo Grupo UB: Centraliza\u00e7\u00e3o de IBS, CBS e IS<\/b><\/h3>\n

        Diferente do modelo atual, onde os impostos s\u00e3o espalhados por tags de ICMS, PIS e COFINS, a NT 2025.002 introduz o <\/span>Grupo UB<\/b> por item. Este grupo unifica a tributa\u00e7\u00e3o federal e subnacional.<\/span><\/p>\n

        XML<\/span><\/p>\n

        <det nItem=”1″><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0<prod><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<!– Dados do produto –><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<cMunFGIBS>3550308<\/cMunFGIBS> <!– Munic\u00edpio do Fato Gerador do IBS –><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0<\/prod><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0<imposto><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<UB><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<IBS><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<CST>01<\/CST> <!– Novo CST para IBS\/CBS –><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<vBC>1000.00<\/vBC><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<pIBS>10.00<\/pIBS> <!– Al\u00edquota somada (Estadual + Municipal) –><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<vIBS>100.00<\/vIBS><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/IBS><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<CBS><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<CST>01<\/CST><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<vBC>1000.00<\/vBC><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<pCBS>8.80<\/pCBS><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<vCBS>88.00<\/vCBS><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/CBS><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/UB><\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0<\/imposto><\/span><\/p>\n

        <\/det><\/span><\/p><\/blockquote>\n

         <\/p>\n

        Adapta\u00e7\u00e3o de Infraestrutura de Resposta<\/b><\/h3>\n

        Os sistemas devem estar preparados para o aumento na volumetria de dados e novos c\u00f3digos de erro. A amplia\u00e7\u00e3o de campos como <\/span>cStat<\/span> e <\/span>nProt<\/span> impacta diretamente a tipagem no banco de dados do ERP.<\/span><\/p>\n

          \n
        • cStat (Status):<\/b> Agora comporta 4 d\u00edgitos para detalhar as novas rejei\u00e7\u00f5es espec\u00edficas do IBS\/CBS.<\/span><\/li>\n
        • nProt (Protocolo):<\/b> Expandido para 17 posi\u00e7\u00f5es para garantir a unicidade de autoriza\u00e7\u00e3o em larga escala.<\/span><\/li>\n<\/ul>\n

          XML<\/span><\/p>\n

          <protNFe versao=”4.00″><\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0<infProt><\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<tpAmb>1<\/tpAmb><\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<verAplic>SP_NFE_V4.0<\/verAplic><\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<chNFe>352601…<\/chNFe><\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<dhRecbto>2026-01-10T10:05:00-03:00<\/dhRecbto><\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<nProt>13526000000000001<\/nProt> <!– Exemplo de protocolo com 17 d\u00edgitos –><\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<cStat>1179<\/cStat> <!– Exemplo de novo cStat de 4 d\u00edgitos –><\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0<\/infProt><\/span><\/p>\n

          <\/protNFe><\/span><\/p><\/blockquote>\n

           <\/p>\n

          Por que a estrutura importa?<\/b><\/h3>\n

          Visualizar o XML deixa claro que a adequa\u00e7\u00e3o n\u00e3o \u00e9 apenas uma “troca de nomes”, mas uma altera\u00e7\u00e3o na hierarquia de dados. A API da <\/span>nfe.io<\/b> simplifica essa transi\u00e7\u00e3o ao realizar o mapeamento desses novos campos automaticamente, convertendo os dados do seu sistema para o layout exigido pela SEFAZ, incluindo as especificidades da vers\u00e3o 1.36.<\/span><\/p>\n

          Novas finalidades: Notas de cr\u00e9dito e d\u00e9bito<\/b><\/h2>\n

          A Reforma introduz as finalidades <\/span>5 (Cr\u00e9dito)<\/b> e <\/span>6 (D\u00e9bito)<\/b> para ajustes de IBS\/CBS. Elas s\u00e3o a base para a futura Apura\u00e7\u00e3o Assistida do Fisco.<\/span><\/p>\n

            \n
          • Finalidade 5 (Cr\u00e9dito):<\/b> Utilizada para reduzir o imposto devido pelo emitente.<\/span><\/li>\n
          • Finalidade 6 (D\u00e9bito):<\/b> Utilizada para aumentar o imposto devido.<\/span><\/li>\n
          • Recusa Parcial (Tipo 06):<\/b> Inova\u00e7\u00e3o da vers\u00e3o 1.36, este tipo de nota de cr\u00e9dito resolve o cen\u00e1rio log\u00edstico de recusa parcial na entrega, eliminando a necessidade de notas de entrada complexas para este fim.<\/span><\/li>\n<\/ul>\n

            Tabela comparativa de impacto no desenvolvimento<\/b><\/h2>\n\n\n\n\n\n\n\n\n
            \u00c1rea do Sistema<\/b><\/td>\nMudan\u00e7a na NT 2025.002<\/b><\/td>\nA\u00e7\u00e3o Necess\u00e1ria<\/b><\/td>\n<\/tr>\n
            Layout XML<\/b><\/td>\nInclus\u00e3o do Grupo UB por item.<\/span><\/td>\nMapear novos campos no motor de gera\u00e7\u00e3o de XML.<\/span><\/td>\n<\/tr>\n
            Validadores<\/b><\/td>\nUso do <\/span>DFeTiposBasicos_v1.00.xsd<\/span>.<\/span><\/td>\nAtualizar os arquivos de schema (.xsd) no servidor.<\/span><\/td>\n<\/tr>\n
            Log\u00edstica<\/b><\/td>\nCampo <\/span>dPrevEntrega<\/span>.<\/span><\/td>\nIntegrar data de entrega do m\u00f3dulo de vendas \u00e0 NF-e.<\/span><\/td>\n<\/tr>\n
            Banco de Dados<\/b><\/td>\nExpans\u00e3o de <\/span>cStat<\/span> e <\/span>nProt<\/span>.<\/span><\/td>\nAlterar tipagem\/tamanho das colunas de retorno da SEFAZ.<\/span><\/td>\n<\/tr>\n
            Devolu\u00e7\u00f5es<\/b><\/td>\nNota de Cr\u00e9dito Tipo 06.<\/span><\/td>\nImplementar novo fluxo de recusa parcial no ERP.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

             <\/p>\n

            Implementa\u00e7\u00e3o t\u00e9cnica e continuidade<\/b><\/h3>\n

            A transi\u00e7\u00e3o para o modelo da <\/span>NT 2025.002<\/b> exige uma atualiza\u00e7\u00e3o constante da l\u00f3gica tribut\u00e1ria do software, especialmente pela frequ\u00eancia de novas vers\u00f5es, como a 1.36. Gerenciar essa evolu\u00e7\u00e3o de schemas e regras de neg\u00f3cio internamente demanda um esfor\u00e7o cont\u00ednuo de manuten\u00e7\u00e3o. <\/span>Conte com a NFE e mantenha o foco no desenvolvimento do produto core, enquanto a camada de mensageria e conformidade fiscal permanece atualizada e transparente, independentemente das mudan\u00e7as na legisla\u00e7\u00e3o.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

            A Reforma Tribut\u00e1ria do consumo atinge seu ponto mais alto para o setor de tecnologia com a publica\u00e7\u00e3o da Nota T\u00e9cnica 2025.002. Este…<\/p>\n","protected":false},"author":35,"featured_media":14214,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"class_list":["post-14213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notas-tecnicas"],"acf":[],"yoast_head":"\nNota T\u00e9cnica 2025.002: Guia Estrutural da Reforma Tribut\u00e1ria para NF-e e NFC-e<\/title>\n<meta name=\"description\" content=\"A Reforma Tribut\u00e1ria do consumo atinge seu ponto mais alto para o setor de tecnologia com a publica\u00e7\u00e3o da Nota T\u00e9cnica 2025.002.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nfe.io\/blog\/notas-tecnicas\/nota-tecnica-2025-002-guia-estrutural-da-reforma-tributaria-para-nf-e-e-nfc-e\/\" \/>\n<meta property=\"og:locale\" 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