DC-e and DACE in Brazil: what they are and how to fill in your shipment details

The DC-e (Declaração de Conteúdo Eletrônica, Brazil's electronic content declaration) is the digital tax document that covers the transport of goods when the law does not require an invoice. The DACE is the simplified version that travels with the package. Since April 6, 2026, the electronic format has replaced the old paper content declaration.

Sending a shipment in Brazil without an NF-e (Nota Fiscal Eletrônica, the Brazilian electronic invoice)? Then you need to know when the DC-e in Brazil can be used and, above all, what to write when you prepare the shipment. One detail decides whether the document comes out right: the description field on the DHL website accepts 170 characters, but the system that generates the DC-e only reads the first 70. That is what this guide is about.

What is the DC-e?

The electronic content declaration is a digital tax document used to transport goods in situations where Brazilian law does not require another tax document, such as the NF-e. It exists only in digital form, and its legal validity comes from the authorization of use and the digital signature, both granted before the transport begins.

The document was created by Ajuste SINIEF 05/2021 (an agreement signed by Brazil's state tax authorities within CONFAZ, the National Council for Fiscal Policy). Its mandatory start date was set by Ajuste SINIEF 22/2025, published on September 22, 2025, which moved the deadline from October 1, 2025 to April 6, 2026. Since then, the DC-e must be issued in place of the old paper content declaration. Source: CONFAZ, Ajuste SINIEF 05/2021 and Ajuste SINIEF 22/2025, consulted in September 2026.

The change modernizes the process, gives the tax authorities better control of these movements and adds traceability to a type of shipment that used to travel with a printed form filled in by hand.

Does the DC-e replace the invoice?

No. And this is the point that causes the most confusion.

Nothing here works as a general authorization to move goods without an invoice. The DC-e is allowed only when the legislation that applies to the operation does not require an NF-e or any other tax document.

That is why the sender should check the tax rules of both the state of origin and the state of destination before preparing the shipment. Brazilian states run their own tax administration, so the answer can change from one state to another. When an NF-e is mandatory, the DC-e cannot be used to replace it.

If in doubt, check with the SEFAZ (the state finance department) of your state or with the person responsible for tax matters in your company.

Who can issue the DC-e?

In practice, the document covers the transport of goods carried out by:

• Individuals;
• Companies that are not ICMS taxpayers (ICMS is the state tax on the circulation of goods);
• Senders who, under the applicable legislation, are not required to issue another tax document for that movement.

Before anything else, confirm that the operation really is exempt from tax documentation. That step defines whether the DC-e fits the shipment or not.

The DC-e is also not a shortcut for selling. Ajuste SINIEF 05/2021 allows the tax authorities to block its issue for anyone who moves goods habitually, or in volumes that suggest commercial intent, because that profile is exactly what makes someone an ICMS taxpayer. Source: CONFAZ, Ajuste SINIEF 05/2021, consulted in September 2026.

What is the difference between the DC-e and the DACE?

The two are related, but they do different jobs. The table below compares them side by side.

An easy way to remember it: the DC-e is the document, and the DACE is the copy that rides with the cargo. Under the Ajuste, the DACE should be attached to the packaging in a visible place whenever possible.

How do you issue the DC-e?

The sender has two options.

Issued by the sender

The DC-e can be issued directly on the Portal Nacional da Declaração de Conteúdo Eletrônica (the national DC-e portal), run by SVRS, the virtual tax authority environment hosted by the state of Rio Grande do Sul.

After issuing it, you enter the DC-e number or access key while preparing the shipment on the DHL website. It is also a good idea to print the DACE and hand it over with the shipment at pickup.

Issued by DHL

If the sender has not issued the DC-e in advance, DHL can generate the document while processing the shipment, as long as the operation is legally exempt from the NF-e or any other tax document.

For that to work, the shipment details must be filled in completely and correctly on the DHL website. In this case, the carrier itself generates the DACE that accompanies the cargo during transport.

How should you describe the contents?

When you prepare the shipment on the DHL website, describe the contents in a clear, complete and specific way. The description should state:

• The name of the product being sent;
• The condition of the product: new, used, leased or rented;
• The purpose of the movement, such as employee use, transfer or return;
• The access key of the purchase NF-e, when applicable.

In practice, the description has to answer two questions: what is this item, and why is it being transported? Whoever reads the document later, whether a tax inspector on the road or the analyst releasing the cargo, does not have the context you have at the moment of shipping.

Why do the first 70 characters decide the document?

This is the difference between a shipment that moves and one that gets stuck.

The description field on the website accepts up to 170 characters. However, the system that generates the DC-e only takes the first 70 characters. Anything after that simply does not make it into the tax document.

To make sure the essential information is included:

• Put the most important details at the start of the description;
• Write the description in Portuguese;
• Use short, objective phrases;
• Identify the product clearly;
• State the condition of the item and the purpose of the movement;
• Avoid abbreviations that make the text hard to understand.

What does a good description look like in practice?

The description must be written in Portuguese, so the table shows the recommended wording, what it means in English and how many characters it uses out of the 70 that count.

When you need to include the full NF-e key, keep the product name at the start of the description. The key has 44 digits and uses up almost the whole useful line: if it comes first, the product is left out of the document.

For foreign companies with teams in Brazil, this is the typical scenario: a laptop or a monitor moving between an office and a remote employee. Whether the DC-e applies still depends on the tax status of the sender.

Which descriptions should you avoid?

Generic descriptions do not give enough information to identify the contents. On their own, these terms are not enough:

• Notebook (laptop);
• Peças (parts);
• Equipamento (equipment);
• Material;
• Amostra (sample);
• Uso pessoal (personal use).

Instead of writing only "equipamento", describe what the product is, its condition and the purpose of the movement. A suitable description would be "Monitor usado, transferência entre filiais, sem venda." (used monitor, transfer between branches, not a sale), which uses 54 characters.

Can you change or cancel a DC-e after it is issued?

You cannot change it. Once the tax administration authorizes a DC-e, the document can no longer be edited, which is one more reason to get the description right the first time.

What the rules allow is cancellation. As a general rule, the issuer can request it within 24 hours of the authorization, provided the transport has not started, by registering a cancellation event. If something in the description is wrong, the way out within that window is to cancel it and issue a new one. Source: CONFAZ, Ajuste SINIEF 05/2021, consulted in September 2026.

What should you check before completing the shipment?

A minute of checking before you close the shipment saves days of waiting later. Make sure that:

• The operation is legally exempt from the NF-e or any other tax document;
• The tax rules of the states involved have been observed;
• The product has been identified correctly;
• The condition of the item has been stated;
• The purpose of the movement is clear;
• The most important information appears within the first 70 characters;
• The description has been written in Portuguese;
• The DC-e number or access key has been entered, if the document was issued in advance;
• Any additional documentation has been attached, when applicable.

Filling in the details correctly helps the DC-e come out right, makes the shipment easier to process and reduces the risk of holds or delays during transport.

If your operation also involves international shipments, the logic is the same, but the documents change. Start with the commercial invoice and the full list of documents for import and export.

At the border, what holds a shipment is usually the same thing that holds a DC-e: a vague description. The guides on customs clearance and restrictions and on how to prepare your package for international shipping show how to avoid it.

Important: this content is for information only and does not replace tax or accounting advice. The rules that exempt a movement from tax documents vary by state and can change. Confirm the current rule with your state SEFAZ or with the person responsible for tax matters in your company.

Frequently asked questions about DC-e and DACE in Brazil

Sources

• CONFAZ: Ajuste SINIEF 05/2021, que institui a DC-e e a DACE (texto consolidado)
• CONFAZ: Ajuste SINIEF 22/2025, obrigatoriedade a partir de 6 de abril de 2026 (DOU de 22/09/2025)
• SVRS: Portal Nacional da Declaração de Conteúdo Eletrônica

Prepare your shipment with the right paperwork

A specific description, the condition of the item and the purpose of the movement within the first 70 characters: three behind-the-scenes details that end up showing in your delivery time. Senders who sort this out before pickup face fewer holds and fewer requests for extra information.

If your company ships often and wants support with its documents, plus electronic shipping tools that send the shipment data from the moment you create it, open a DHL Express business account.