The interaction of single-walled carbon nanotubes (SWCNT) with NO2+, an active species present in HNO3/H2SO4 acid mixture was studied by quantum mechanical calculations. In addition to the pristine (P) form of an armchair (5,5) SWCNT, two other species containing Stone–Wales (SW) and mono-vacancy (V1) defects were considered in order to model the distinct defective regions on the carbon nanotube surface. For the P and SW regions, the ether (COC) functional group was predicted as the main product, with an epoxide (CCO) found as a reactive intermediate. The Gibbs free energy barriers were predicted to be 31.7 (P) and 37.8kcalmol−1 (SW) in aqueous solution at 298.15K and 1atm. The mechanism involving the V1 region leads to the carbonyl group (CO) as the main product, which is formed spontaneously upon NO2+ adsorption without energy barrier. A higher energy mechanism was also described for V1 region, passing through a transition state characterized as an oxaziridine-like ring. Through this pathway an alkoxy (CO−) is firstly formed and reacts with the neighbor carbon yielding the ether (COC) functional group. The activation Gibbs free energies were 4.5 and 11.2kcalmol−1 for the first (CO− formation) and second (COC formation) steps, respectively. The results reported here suggest that at the beginning of oxidation in acid medium, the vacancy regions (V1) are firstly oxidized leading to the carbonyl (CO) functional groups, followed by reactions at the topological defective parts (P and SW) of the tube surface where the ether (COC) function is the main product.