What is DC-e
The DC-e (Declaração de Conteúdo eletrônica) is Brazil's electronic content declaration, document modelo 64. When a shipper has no obligation to issue an NF-e (for example individuals or non-taxpayers) but needs to transport goods, they must carry a "content declaration" with the goods, stating what is in the package and who is sending it to whom. The DC-e is the electronic version of the paper Declaração de Conteúdo, taking effect once authorized by SEFAZ.
It is not a tax invoice, but rather a legal document for non-taxpayers transporting goods. During a roadside inspection, if you are transporting personal items or non-taxable goods but cannot produce a DC-e (or a paper declaration), the goods may be seized. Once digitized, the DC-e can be authorized online and kept on record for lookup, making it safer and more reliable than a paper declaration.
Who Needs to Issue a DC-e
- Individual shippers (CPF): individuals sending goods to one another (C2C), who have no CNPJ and cannot issue an NF-e
- Non-taxpayers / tax-exempt entities: entities not within the scope of ICMS tax registration shipping goods
- E-commerce consumer returns: a buyer (individual) sending goods back to the seller
- Personal items / moving transport: interstate or intercity transport of personal belongings
Core Capabilities of TF Fiscal's DC-e API
1. Generate a Compliant DC-e in a Single Call
Pass in the shipper, recipient and goods details (description, quantity, value), and a DC-e compliant with the modelo 64 specification is generated automatically and submitted to SEFAZ for authorization.
2. Both Individual (CPF) and Company (CNPJ) Parties
The shipper / recipient can each be a CPF (individual) or a CNPJ (company), perfectly suited to invoice-free scenarios such as C2C shipping and consumer returns.
3. Itemized Goods Content Declaration
Declare each item's name, quantity, unit and value to form a complete content manifest that meets inspection requirements.
4. Full Authorization and Cancellation Flow
Supports SEFAZ authorization and cancellation of the DC-e, with real-time status lookup and full traceability throughout.
5. Printable Accompanying Document
Generate a printable DC-e document to travel with the goods, ready to present during any roadside inspection.
Typical Use Cases
- Cross-border e-commerce consumer returns (individuals shipping back to the seller)
- Sending goods between individuals (C2C)
- Goods transport by non-taxpayer shippers
- Personal items and interstate moving transport
Differences Between DC-e and NF-e / MDF-e
- NF-e: a tax invoice issued by a taxpayer (with a CNPJ and ICMS registration), tax-inclusive
- DC-e: a content declaration for individuals or non-taxpayers who do not need to issue an invoice, tax-free
- MDF-e: a transport aggregation manifest for when one vehicle is loaded with multiple shipments
Pricing
The DC-e is included in TF Fiscal plans and is recommended for use together with the NF-e API and the CT-e API. See Pricing; customers with high volumes can contact sales for a custom enterprise plan.
FAQ
Q: What is the difference between DC-e and NF-e?
The NF-e is a tax invoice issued by a taxpayer (with a CNPJ and ICMS registration). The DC-e is the document individuals or non-taxpayers use, when they cannot issue an invoice, to declare the goods' contents and let the goods be transported legally — with no tax involved.
Q: Can an individual (with only a CPF) issue a DC-e?
Yes. The DC-e is designed precisely for individuals / non-taxpayers who cannot issue an NF-e — for example a consumer sending an online purchase back to the seller, or individuals sending items to one another.
Q: What document model is the DC-e?
Model 64 (modelo 64), authorized by SEFAZ, the electronic replacement for the paper Declaração de Conteúdo.
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