Electronic Content Declaration (DC‑e) Becomes Mandatory in São Paulo for Shipments Without Invoices

Starting April 6, 2026, all shipments sent by individuals or businesses not registered for ICMS tax will be required to have an Electronic Content Declaration (DC‑e) issued, with the printed document (DACE) affixed to the package, according to Sefaz-SP regulations.

The São Paulo State Finance Department (Sefaz-SP) has officially announced the mandatory use of the DC‑e for shipments without invoices. Regulated by Portaria SRE 60/2025, the measure aims to ensure greater transparency, traceability, and security in the transport of goods, especially for individuals and small businesses not regularly issuing ICMS tax documents.

According to Sefaz-SP, the Electronic Content Declaration must be issued online via the official system available on the department’s portal. The generated document — the DC‑e Auxiliary Document (DACE) — must be affixed to the shipment package before dispatch.

How to Issue the DC‑e

The process is fully digital:

1. Access the Sefaz-SP portal: DC‑e Service.
2. Fill in the sender and recipient information, product description, quantity, weight, and declared value.
3. Generate the DACE, which must be printed and affixed to the package so carriers and postal services can identify the contents.

The DC‑e replaces the previous paper-based procedure and does not apply to routine commercial operations, which must continue issuing NF-e or NFC-e.

Impact for Citizens and Small Businesses

The DC‑e is primarily aimed at individuals sending occasional products, such as gifts or casual sales, and micro-entrepreneurs not registered for ICMS.
The requirement starts in April 2026, providing time to adapt systems and shipping practices. The goal is to reduce lost packages, fraud, and facilitate tax oversight, without increasing bureaucracy for small senders.

Penalties and Recommendations

Shipments sent without the DC‑e or without the DACE properly affixed may be held, returned, or fined by authorities. Sefaz-SP recommends that users pre-issue the DC‑e via the official portal to avoid problems when sending packages.

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🗞️ C77TV – Journalism and Information
📅 Updated October 23, 2025
📍 São Paulo, Brazil
📎 Source: São Paulo State Finance Department – DC‑e Service