Can a gas station refuse to issue an NF-e?

No. Every retail fuel station is required to issue NF-e (model 55) or CF-e-SAT per refueling, per ANP Resolution 41/2013. A station refusing is in fiscal violation.

Does the fuel NF-e show ICMS?

Yes. The fuel NF-e must show the ICMS with the origin state rate. For fuels under tax substitution (ST) regime, ICMS is already included in the consumer price.

What is the NF-e retention period?

The minimum retention period is 5 years per CTN Art. 195. Electronic storage via SPED meets the requirement.

Can I deduct fuel with a fiscal receipt instead of NF-e?

It depends on the type. CF-e-SAT (electronic fiscal receipt via SAT equipment) is accepted. Old ECF thermal receipts are no longer accepted. Simple non-fiscal receipts were never accepted.

SPED EFD (Digital Tax Bookkeeping) is the Receita Federal system for electronic submission of tax records. EFD Contribuições includes incoming NF-e (fuel purchased) and must be submitted monthly by Lucro Real companies.

Fuel NF-e: Receita Federal requirements

Marina Costa — Brazilian Tax & Compliance Specialist

Published: 8/3/2026 • Last reviewed: 8/3/2026 • 7 min read

Fuel NF-e: mandatory fields, what to do when the station refuses to issue, and how to register in SPED Fiscal.

This article is available in full in Brazilian Portuguese. The fuel NF-e enables deduction in Lucro Real. 8-field checklist, procedure when station refuses to issue, and SPED registration.