# Fuel NF-e: Receita Federal requirements

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

**Author:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Reviewed by:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-08-03  
**Updated:** 2026-08-03  
**Last reviewed:** 2026-08-03  
**URL:** https://quilometragem.com/blog/fuel-nf-e-receita-federal-requirements

**TL;DR:** The fuel NF-e is the fiscal document that enables fuel deduction in Lucro Real and feeds SPED EFD Contribuições.

- NF-e model 55 or CF-e-SAT: the two valid documents.
- A station refusing to issue NF-e violates ANP Resolution 41/2013.
- Six crítical fields: issuer CNPJ, plate, volume, amount, ICMS, and access key.
- Retention period: 5 years per CTN Art. 195.
- Corporate fuel card automátically issues NF-e per refueling.

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.

## Frequently asked questions

### 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.

### What is SPED EFD?

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.

## Sources

- [IN RFB 2.019/2021 - NF-e e documentos fiscais eletronicos](https://www.gov.br/receita-federal/pt-br/assuntos/orientação-tributaria/declarações-e-demonstrativos/nf-e) — Receita Federal do Brasil (2026-07-20)
- [AJUSTE SINIEF 7/2005 - Padrao técnico da NF-e](https://www.confaz.fazenda.gov.br/legislação/ajustes/2005/AJ_007_05) — Conselho Nacional de Politica Fazendaria (CONFAZ) (2026-07-20)
- [CTN Lei 5.172/1966 Art. 195 - Prazo de guarda de documentos fiscais](https://www.planalto.gov.br/ccivil_03/leis/l5172compilado.htm) — Presidencia da República (2026-07-20)
- [IN RFB 1.252/2012 - SPED EFD Contribuições](https://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=37948) — Receita Federal do Brasil (2026-07-20)