The São Paulo State Finance and Planning Department (SEFAZ-SP) published, in September 2025, SRE Ordinance No. 56/2025, which amended the traditional CAT Ordinance 02/2011. The changes directly impact companies in the fuel and derivatives sector, encompassing refineries, formulators, importers, distributors, and carriers.

The new text updates the state registration, renewal, and registration change process, in addition to reinforcing the need to prove compliance with the National Agency of Petroleum, Natural Gas and Biofuels (ANP). This comprehensive review focuses on the digitalization and traceability of tax and corporate information.

One of the main new features is the mandatory use of SIPET (Electronic Tax Petitioning System) for sending documents and registration requests. Before the pandemic, the entire process was done in person, which required the physical submission of significant volumes of documents.

Now, the Ordinance has incorporated SIPET as the exclusive protocol channel, linking it to REDESIM. The system centralizes the receipt and analysis of required documents, ensuring greater speed and electronic control over operations.

Another relevant change is the creation of a provisional state registration, valid for up to six months, intended for companies in the pre-operational phase. This registration aims to allow the taxpayer to meet the requirements of the ANP (National Agency of Petroleum, Natural Gas and Biofuels) before the effective start of activities.

During this period, the company remains active in terms of registration, but is prohibited from starting its activities. This condition is temporary and depends on the subsequent submission of all required documents.

The new wording also reinforces the need to communicate changes in the corporate structure, including in holding companies and investment funds, and creates specific mechanisms to assess the financial capacity of new members — a measure that seeks to curb fraud and ensure the sector’s integrity.

Furthermore, the ordinance stipulates that any transfer of ownership of the storage facility must be reported to SEFAZ-SP within 30 days, through SIPET. The sharing of fuel distribution bases is now permitted, provided it is limited to five companies and complies with the technical conditions defined by the ANP (National Agency of Petroleum, Natural Gas and Biofuels).

Although the new regulations have been in effect since 09/05/2025, practical adaptation remains challenging. Not all companies, especially small-sized ones, have internal processes prepared to operate entirely in a digital environment.

It is essential to review registration processes, document control, and corporate governance; otherwise, there may be delays in registrations, registration suspensions, or even ineligibility for state registration.

The changes introduced by SRE Ordinance No. 56/2025 reinforce the movement towards modernization and fiscal transparency in the fuel sector. However, they also require increased attention to new routines and deadlines, especially regarding communication via SIPET and the maintenance of establishment registration data.

PLBrasil Paralegal closely monitors these changes and their implications with SEFAZ-SP, offering technical support for document adaptation and the electronic filing of registrations and renewals. Our team works to ensure that companies in the sector remain compliant, avoiding tax and operational risks in the face of the new regulatory environment.