stackinNF-e Recipient Manifestation: events, deadlines and XML download
The four recipient manifestation events, their codes, the 90-day deadline set by Ajuste SINIEF 14/26, who must file and why it unlocks the full XML.
The recipient manifestation (Manifestação do Destinatário) is the set of NF-e (model 55) events through which the recipient confirms its part in the transaction covered by an invoice issued to its CNPJ or CPF. It is provided for in clause fifteen-A of Ajuste SINIEF 7/05 and regulated by Technical Note 2020.001, which merged the former NT 2012.002 and 2013.001 and extended the service to individuals as well.
In practice, whoever receives an NF-e files one of three conclusive events with the SEFAZ — Confirmação da Operação, Desconhecimento da Operação or Operação não Realizada — within 90 days of the NF-e's authorization date. Before that, it may file Ciência da Emissão, which settles nothing but already grants access to the invoice's full XML.
The four events and their codes
Each event has its official code. 210210 – Ciência da Emissão (NT 2020.001 also calls it Ciência da Operação) (awareness): the recipient declares it knows of the transaction but does not yet have enough to give a conclusive answer; it is optional. 210200 – Confirmação da Operação (confirmation): confirms the transaction happened exactly as described in the NF-e and that the goods were received, when goods moved. 210220 – Desconhecimento da Operação (unknown transaction): declares the recipient did not request it. 210240 – Operação não Realizada (transaction not performed): acknowledges its part but declares the transaction did not happen or did not go through as stated — for instance, goods refused — and requires a justification of 15 to 255 characters.
Deadlines
The deadlines changed in 2026. Ajuste SINIEF 14/26 cut the deadline for the three conclusive events from 180 to 90 days, effective June 1, 2026. Ciência da Emissão can be filed within 10 days of authorization and, once filed, obliges the recipient to follow up with one of the conclusive events. An event sent after the deadline is refused with rejection 596.
After 90 days from authorization with no conclusive event, the transaction described in the NF-e is deemed to have taken place, with the same effects as a Confirmação da Operação. Confirmation also binds the other side: once it is filed, the issuer is automatically barred from cancelling the NF-e.
A manifestation can be corrected. Since Ajuste SINIEF 43/23, each conclusive event may be filed up to twice, and only the most recent one counts — the recipient can confirm, then disown, then confirm again. Corrections are allowed within 30 days of the first manifestation, inside the 90-day limit. Ciência da Emissão, not being conclusive, is rejected if sent after a final manifestation.
Who must file a manifestation
As for who must file, clause fifteen-B of Ajuste SINIEF 7/05 obliges the recipient to file Confirmação, Operação não Realizada and Desconhecimento according to the schedule in its Annex II. Per NT 2020.001, that covers recipients of NF-e for fuels (distributors, fuel stations and retail carrier-resellers, lubricants excepted), for non-fuel alcohol transported in bulk and, when the recipient is a distributor or wholesaler, for cigarettes, alcoholic beverages, soft drinks and mineral water. Each state may require other taxpayers to file as well.
Manifestation and the XML download
This is where the XML download comes in. Through the DF-e distribution web service (NT 2014.002), a recipient that has not yet manifested receives only the NF-e summary — enough to decide. The complete invoice is delivered after a Ciência da Emissão, Confirmação da Operação or Operação não Realizada. Desconhecimento da Operação is not on that list, and the cancellation event reaches the recipient even without a manifestation.
Filing can be done on the national NF-e portal with the recipient's digital certificate, through the event reception web service, or by a system that calls it. In stackin, GET /api/v1/received-invoices lists the invoices suppliers issued against your company, POST /api/v1/received-invoices/sync fetches what is new from the SEFAZ, and POST /api/v1/received-invoices/{access_key}/manifestation files one of the four codes above, with the justification when the event is 210240.