Receipt Number Validator

Receipt number (numero de recibo): the informal payment proof in Brazilian commerce

A recibo is the Brazilian counterpart of a receipt: an informal, parties-only document proving that a payment was made. Unlike a nota fiscal (NF, NF-e or NFS-e), which is issued under fiscal-authority oversight (Sefaz at the state level for NF-e, the municipality for NFS-e), the recibo has no government validation — its legal weight comes only from the signatures of payer and payee and, in court, the Brazilian Civil Code articles 319 to 326 (Da Prova do Pagamento).

The recibo number is a free-form internal identifier chosen by the issuer. There is no national standard or check digit — most companies and autonomous professionals adopt a simple sequential pattern like REC-2026-00001, RECIBO-2026-001 or R20260530-001. The validator on this page checks the structural format you define (regex + length) plus optional checksum.

Recibo vs Nota Fiscal: when each one is valid

• Nota Fiscal (NF-e, NFC-e, NFS-e): mandatory whenever a CNPJ sells goods or provides services. Validated in real time by Sefaz (state for goods) or by the city hall (for services). Carries DANFE PDF + XML signed with ICP-Brasil.
• Recibo: legally valid only between individuals (CPF to CPF) or for situations where the payee is not legally required to issue NF — typical examples: rent paid to a private landlord, freelancer with no CNPJ before 2023, reimbursement between partners, advance payment held against a future NF.
• RPA (Recibo de Pagamento Autonomo): special recibo used when a company pays an autonomo without CNPJ. The company must withhold INSS (11%), IRRF on the progressive table and ISS for the municipality — and report the payment in eSocial S-1200.
• e-Recibo: a digitally signed recibo using ICP-Brasil A1/A3 certificates, with timestamp; accepted in court as full proof of payment under MP 2.200-2/2001.

The 2023 unification: NFS-e Nacional

Since 2023 the federal government has been rolling out the NFS-e Nacional standard (Convenio ENCAT) to replace the patchwork of municipal layouts — each city had its own system (NFE2024 in Sao Paulo, Carioca Digital in Rio de Janeiro, BHISS Digital in Belo Horizonte, ISSe in Salvador, and dozens more). The unified XML, web service and emitter https://www.gov.br/nfse mean that every MEI and small service provider can now issue a real NFS-e in two clicks — making the plain recibo obsolete for any CNPJ-to-CNPJ transaction. Recibos remain valid for CPF-to-CPF payments and for the residual cases the law still allows.

Use cases where the recibo is still king

• Rent (aluguel residencial): private landlord (CPF) receiving from tenant. Carne-aluguel + monthly recibo is the canonical proof; Federal Revenue accepts it on the IRPF income tax return.
• Caseworker / freelance odd jobs: occasional services by individuals without CNPJ — typically paid via PIX with a paper recibo for the IR records.
• Partner reimbursement: refund between partners of a sociedade, payment of dividends not yet formalized.
• Sinal / arras: advance signal payment for a future purchase or contract, later converted into NF when the transaction closes.
• Lawsuit settlements: out-of-court agreements (acordo extrajudicial) often documented with a recibo de quitacao plena.
• Mock data / testing: generating recibo numbers for ERP integration tests, training environments and demo data.

Compliance pegadinhas

• MEI must issue NF, not recibo: even though MEI is a simplified regime, every B2B service requires NFS-e (NFS-e Nacional, simple emitter). Recibos from MEI to companies are technically irregular.
• Recibo accepted as proof but NF preferred: courts accept recibos under CC art. 319, but for tax-deductible expenses the buyer always wants NF. Many companies refuse recibos in their AP system.
• RPA must report INSS/IRRF/ISS: a company paying an autonomo with a plain recibo without withholding taxes can be fined retroactively (CSLL, FGTS reflexes).
• ICP-Brasil signature is the upgrade path: a paper recibo can be challenged for forgery; an e-recibo signed with A1/A3 is presumed genuine (MP 2.200-2).
• Recibo does not generate fiscal credit: buyer cannot offset ICMS, PIS, COFINS or IRPJ from recibos — only from NF.

FAQ

Does the recibo replace the nota fiscal? No. For any operation between CNPJs, or when a CNPJ sells to a CPF, the NF (NF-e, NFC-e, NFS-e) is mandatory. The recibo is valid only in the narrow cases the law allows — primarily CPF-to-CPF payments.

Can I sign the recibo digitally? Yes. Using an ICP-Brasil A1 or A3 certificate plus a qualified timestamp, the e-recibo has the same legal weight as a paper recibo with signature recognized at a notary office (cartorio), per MP 2.200-2/2001 — and is much harder to forge.

Is recibo accepted for rent (aluguel)? Yes — and it is the standard. Receita Federal accepts monthly recibos as proof of income on the landlord side (Carne-Leao) and as proof of expense for the tenant (when applicable). Just keep one signed copy per month and reference it in the IRPF return.

What should a valid recibo contain? Beyond the number, the law expects: value (numeric and written out), reason (referente a), payer (CPF/CNPJ + name), payee (CPF/CNPJ + name), date and signature. Missing any of these weakens its evidentiary force in court.