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 due to be updated to accommodate changes to Brazil’s tax regime. The current implementation timeline is below:

• July 1–September 30, 2025: Testing environment becomes available.

• October 1–December 31, 2025: Production environment becomes available, and use of new layouts becomes mandatory.

• January 1, 2026: Full implementation of new fields and validation rules.

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.