[Free translation]
CONFAZ, through ICMS Agreement No. 90/2016, published in the Official Gazette of September 13, 1616, extended to July 1, 2017, the obligation to include the CEST code (Code for Specifying Tax Substitution) in the document Supervisor.
With this, the authorizing SEFAZ may only reject NF-e or NFC-e issued without the CEST code information as of this date.
As already reported in our Information 04-16, the CEST was established by the ICMS Agreement 92/2015, and aims to identify and standardize the goods subject to tax substitution.