Tax Authority
Federal Revenue Service of Brazil (Receita Federal do Brasil – RFB)
Applicability
E-Invoicing is applicable to all tax-registered persons and applies to all types of transactions including B2B, B2G, and B2C.
Governing Laws
Tax laws of each state for ICMS and federal tax laws for PIS/COFINS.
Dedicated E-Invoice Platform
SEFAZ (Secretaria da Fazenda) platforms for their respective states.
Implementation Timeline
First legislation in 2005. Mandatory implementation since 2008. NFS-e in XML format to be implemented by January 1, 2026.
Storage and Archiving Requirements
At least 5 years.
E-Invoice Format
XML format with different structures.
- Nota Fiscal Electronica (NF-e) for goods.
- Nota Fiscal de Serviços Electronica (NFS-e) for services.
- Conhecimento de Transporte Eletrônico (CT-e) for freight services.
Digital Signature Requirement
Mandatory, Format XMLDsig.
E-Invoice Model
Clearance model with real-time validation.
Based on Peppol
NO
E-Invoice Transaction Flow
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