What happened

The Secretaria da Fazenda Virtual do Rio Grande do Sul (SVRS) released in the homologation environment the Presumed Credit Appropriation event for the Conhecimento de Transporte Eletrônico (CT-e), in accordance with Technical Note 2026.004. The procedure must be generated by the service taker for tax documents issued by an Autonomous Freight Carrier (TAC) or Individual Microentrepreneur (MEI) using the Nota Fiscal Fácil (NFF) or the Signature and Authorization Provider (PAA).

For the authorization of this event, the specifications determine the use of the presumed credit code codCredPres = 02. In addition, the technical documentation of NT 2026.004 establishes the gradual termination of contingency issuance via EPEC: new EPEC issuances will be blocked with an invalid event rejection, maintaining only reception for reconciliation of pending events already generated.

Context and impact

In the contracting of road freight transportation with autonomous drivers or MEIs, the appropriation of tax credits in the model designed for the tax reform ceases to be automatic in bookkeeping and begins to require an active manifestation by the service taker linked to the issued document.

For companies that contract freight directly with autonomous drivers or carriers that subcontract TACs, the change shifts to the tax department and management tools the obligation to monitor the issuance of the CT-e via NFF/PAA and trigger the respective tax event. If the service taker does not make the technical call for the event in the required standard, the right to the presumed credit corresponding to the service provision is not formalized in the authorizing environment.

TRRC Analysis

The immediate decision for shippers and carrier service takers is to adapt the tax document reception workflow before entering into production. Validation in homologation makes it possible to identify whether the ERP or tax messaging system can capture the access key of the third-party CT-e and submit the event with the correct tag.

The operational design establishes three clear conditions:

  1. The originating document must be issued by a TAC or MEI using NFF or PAA;
  2. The appropriation depends exclusively on action by the service taker, and not by the service provider;
  3. The identifier in the XML must strictly contain the code 02.

If the company attempts to appropriate the credit without triggering the event through the CT-e event reception webservice, the tax assessment will lack electronic backing in the SEFAZ records. Likewise, technical teams need to review internal contingencies, as the termination of new EPEC records will require adaptation to the current modalities provided for in the technical note.

In practice: checklist

  • Check in your tax system whether the CT-e messaging module is configured to point to the SVRS homologation environment in the version compatible with NT 2026.004.
  • Isolate a test CT-e issued by a TAC or MEI (via NFF or PAA) and assemble the XML structure of the appropriation event.
  • Compare the presumed credit code tag: if codCredPres is equal to 02, proceed with the submission; if the field is empty or contains another code, correct the entry before transmission.
  • In the return of the transmission in homologation, confirm whether the status indicates authorization of the event. If it returns a rejection, check whether the access key belongs to an eligible issuer and whether the service taker's certificates are linked.
  • Review system contingency routines: confirm whether the creation of new EPECs has been disabled in the issuers, keeping only the routine for sending pending items for reconciliation.

Limits and points to confirm

The release of the event and the validation engine described are deployed in the SVRS test (homologation) environment. The definitive mandatory switchover dates in the production environment for the different state authorizers should be followed through the official publications of the Portal do CT-e and ENCAT. The news item does not detail tax rate calculation coefficients or net credit amounts, limiting itself to layout rules and validation of tax documents.

References

Related reading

Follow the coverage of this topic on TRRC