Mandatory cBenef Field in NF-e and NFC-e in Sao Paulo

We inform you of an important update to the tax legislation of the State of Sao Paulo regarding the issuance of electronic tax documents.

What changes

According to Ordinance SRE 70/2025, published on 10/21/2025, starting 04/06/2026, it becomes mandatory to fill in the cBenef field (Tax Benefit Code) in NF-e (model 55) and NFC-e (model 65) whenever the operation is covered by a tax benefit. The regulation covers operations involving exemption, non-incidence, tax base reduction, special taxation regime on gross revenue, suspension and deferral.

Covered operations

• Exemption
• Non-incidence
• Tax base reduction
• Special taxation regime on gross revenue
• Suspension
• Deferral

Practical impact

The absence of the cBenef field may cause rejection of electronic invoice authorization, impacting the issuance of NF-e (DANFE model 55) and NFC-e (model 65). Valid codes must follow the CST x cBenef table provided by the Sao Paulo tax authority.

Special attention

This adjustment will require a review of tax master data, CST parameterizations, tax rules and ERP issuance routines to correctly identify which operations have tax benefits and which code should be included in the XML in each case.

Recommended actions

• Review all tax-benefited operations performed by the company
• Identify the legal classification and the applicable cBenef code
• Validate with the system/ERP provider the field parameterization in the XML
• Test NF-e and NFC-e issuance in advance before the mandatory date
• Update the tax and billing team on the new rules