E-invoicing in Brazil

E-invoicing is mandatory in Brazil for business-to-government (B2G) transactions. Suppliers must issue e-invoices to government entities via the Nota Fiscal Eletrônica (NF-e) e-invoicing system for goods and the Nota Fiscal de Serviço Eletrônica (NFS-e) e-invoicing system for services.

These e-invoices must be submitted to and authorised by the relevant tax authorities — either the state-level Secretaria da Fazenda (SEFAZ) or municipal authorities — before goods or services are delivered.

E-invoicing is also mandatory in Brazil for business-to-business (B2B) transactions. As with B2G transactions, businesses must issue B2B e-invoices via the NF-e system for goods and the NFS-e system for services. E-invoices for transportation services must be issued via a separate system — Conhecimento de Transporte Eletrônico (CT-e).

Brazil employs a clearance model for e-invoicing, requiring real-time submission and validation of invoices by tax authorities before the transaction is finalised.

E-invoices in Brazil must be generated in XML format. They must also be digitally signed using a certificate issued by the Brazilian Public Key Infrastructure (ICP-Brasil) and submitted to the appropriate tax authority for validation and authorisation. Businesses must archive their e-invoices for a minimum of five years.

E-invoices must include a unique invoice number, supplier identification, buyer identification, description of goods or services, applicable tax rates and amounts, total invoice value, and the authorisation code from the relevant tax authority.

Layouts for e-invoices submitted via NF-e and NFS-e, including new fields and validation rules, are being updated to accommodate Brazil’s indirect tax reform, which introduces the Contribuição sobre Bens e Serviços (CBS) and the Imposto sobre Bens e Serviços (IBS).

Implementation of the new layouts is being phased in line with the federal and subnational tax transition period (2026–2032). During this transition: 

• New XML fields are being introduced to support CBS and IBS reporting. 
• Dual reporting requirements may apply while legacy taxes (ICMS, ISS, PIS, COFINS) coexist with the new regime.
• Validation rules are being progressively updated by Receita Federal, CONFAZ, and municipal authorities.

Businesses must monitor technical notes (Notas Técnicas) issued by the tax authorities, as implementation dates and schema versions may vary by document type and jurisdiction.

Businesses can be fined up to 100% of the invoice value for failing to issue an e-invoice or for issuing an e-invoice that does not meet legal and technical requirements