Getting an invoice you don’t recognize can be stressful, but it happens. In Brazil, you can use a safeguard called the Recipient’s Manifestation to protect your company.
What is the Recipient’s Manifestation?
It is an official process that allows a company’s CNPJ to tell tax authorities whether or not it recognizes a transaction.
In other words, it’s a safeguard — a way to protect your company against fraud or unauthorized invoices.
Immediate checklist
If you get an invoice you don’t recognize, do these checks right away:
• Make sure the invoice key and number actually list your company’s CNPJ.
• Check the date and the listed services or items — are they something your company ordered?
• Talk to your finance or accounting team. It might be a legitimate internal entry.
• If you suspect fraud, don’t make any payments. Gather proof — like a screenshot, the XML or PDF file, and any supplier emails.
Step-by-step
For goods (NF-e)
Here’s how to officially manifest a merchandise invoice (NF-e):
1. Go to the National Electronic Invoice Portal or your State’s SEFAZ system.
2. Find the NF-e using its 44-digit access key or your company’s CNPJ.
3. Choose the correct event type:
– Awareness of Issuance
– Confirmation of Operation
– Operation Not Known
– Operation Not Carried Out
4. If you don’t recognize it → choose Operation Not Known.
5. Sign and send it with your digital certificate.
6. Save the protocol as proof.
7. Notify your supplier and accounting team. If there’s clear fraud, file a police report and alert SEFAZ.
For service invoices (NFS-e)
For service invoices, the process can vary depending on the city. Take São Paulo, for example:
1. Log into the Nota Fiscal Paulistana system.
2. Sign in as the recipient or company.
3. Go to the menu for Received NFS-e or Invoice History.
4. Review the details — provider name, service, date, value, and description. Compare them with your contracts or service orders.
5. If you don’t recognize the invoice, find the accept/reject or manifestation option in the system.
6. São Paulo’s system has a built-in screen for this — use it to record your response.
7. Save the protocol.
8. Notify your supplier and accounting team — and if there’s any sign of fraud, file a report and alert the tax authorities.
What happens next?
Once you register a Non-Recognition or Rejection, tax authorities or the issuer may respond — by correcting, canceling, or explaining the invoice.
Keep all your protocols. They’re your legal proof and can protect your business if questions arise later.
Still have questions?
Reach out to us — we’re specialists in accounting for foreign companies.