De acordo com artigo 198-A, §6, incisos I e II do RICMS/MT, não será mais permitido emitir cupom fiscal para Pessoa Jurídica (CNPJ) e nem utilizar a impressão de NFe com CFOP 5929 decorrente de uma ECF. Ao invés disso, em situações onde o comprador for Pessoa Jurídica, deverá se emitir NFe.
No caso de consumidor Pessoa Física, fica facultada a emissão de cupom fiscal ou NFe. Sendo assim, o uso do Cupom fiscal para esse tipo de contribuinte e posteriormente a emissão de NFe com CFOP 5929 continua sendo permitido.
Veja mais detalhes consultando o decreto no site da SEFAZ-MT, clicando neste link.
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