Electronic Cross-Check Between DIEF-CFEM and Invoices: What to Do Before November


Starting November 1, 2026, ANM will begin automatically cross-checking CFEM Economic-Fiscal Information Returns (DIEF-CFEM), established under ANM Resolution No. 156/2024, against electronic invoice data. The cross-check covers operations carried out since January 2025.

Until October 31, mineral rights titleholders have a voluntary regularization window to correct any discrepancies before the automated cross-check takes effect.

ANM recommends the following steps:

  1. Confirm that every monthly DIEF-CFEM return due since January 2025 was filed through the Mineral Resources Management Platform (PGRM), including nil returns for periods with no activity.
  2. Verify that the CFEM amounts owed match what was actually paid, correcting any shortfalls or outstanding balances.
  3. Check that every applicable mineral right regime is correctly reflected in the return for each tenement.
  4. Make sure ANM-DF’s CNPJ (29.406.625/0001-30) appears in the autXML field of every model 55 electronic invoice issued since January 2025, adjusting the invoicing system’s settings if needed.
  5. File an amended return for any errors or omissions found during this review.


If a discrepancy turns up after the automated cross-check begins, ANM opens its own administrative collection process. Sorting things out before November avoids getting caught up in that process.

PGRM provides manuals and tutorials to support the regularization process.


Source: National Mining Agency (ANM).

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