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Conforme definido pelo Ajuste Sinief 23/19, os contribuintes emitentes do CT-e no transporte intermunicipal de cargas e na hipótese de contribuinte emitente de NF-e no transporte intermunicipal de bens ou mercadorias acobertadas por NF-e, realizadas em veículos próprios ou arrendados, ou mediante contratação de transportador autônomo de cargas passam estar obrigados a emitir o MDFe a partir de 6 de abril de 2020. Obs: Conforme §3, para o Estado de São Paulo, o termo inicial de obrigatoriedade para emissão de MDF-e nas hipóteses previstas acima será o estabelecido em sua legislação estadual.”. Fonte: https://www.confaz.fazenda.gov.br/legislacao/ajustes/2019/ajuste-sinief-23-191 ponto
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