Understanding an Electronic Correction Letter (CC-e) for Nota Fiscais

An electronic correction letter (CC-e) is an NFe event that informs the government and NF-e recipients about any incorrect information contained in an NFe that is already authorized by the government. The event author for an electronic correction letter is the NF-e issuer. In Portuguese, the NFe event is known as Carta de Correção eletrônica (evento: Carta de Correcao).

The Brazilian government allows the generation of an XML file for the correction letter.

The correction letter is intended to communicate any errors present in invoices. It is a commercial document that has no legal enforcement by the ICMS (Imposto Sobre Operações Relativas à Circulação de Mercadorias e Serviços de Transporte Interestadual de Intermunicipal e de Comunicações) legislation. The tax authorities informally admit the Correction Letter to correct some secondary information that is not relevant (for instance, minor corrections on the address).

The Correction Letter is accepted to correct the data that are not values or dates.