Electronic invoicing guide
Brazil
Digital reporting requirements
Clearance
Obligatory
Mandatory for B2B, B2C and B2G
Failure to issue an electronic invoice or issuing one that does not comply with legal and technical requirements will lead to a penalty of 100% of the invoice value or transaction price. The offender may also be prosecuted for a tax evasion offence.
Authority
SEFAZ Secretaria da Fazenda.
PREFEITURA (Municipality).
Platform
SEFAZ: State-level e-invoicing platform for NF-e, CT-e, MDF-e, NF3-e.
Prefeitura: Municipality platform for NFS-e (varies by city).
SNNFS-e: New national platform for service invoices (NFS-e), being adopted gradually.
Ambiente Nacional (RFB): Central federal repository for NF-e, CT-e
Format
- Different formats based on XML structures (NF-e, NFS-e, CT-e, MDF-e).
- Brazil uses different electronic invoice formats depending on the goods or services invoiced. These include NF-e for goods, NFS-e for services, CT-e for transport of goods.
- The tax administration has recently launched a new invoice format for electricity supply (NF3-e).
- These e-invoices are all in XML format, but with different structures.
Storage time
5 years
Any documents that accompanied the goods in transit should also be kept (in case of problems with the SEFAZ authorised invoice itself).
Reporting and processes
In Brazil, taxpayers must submit NF-e (goods) and CT-e (transport) invoices to the relevant state-level SEFAZ (Secretaria da Fazenda Estadual) before dispatching the merchandise. Once validated, SEFAZ returns an authorization code, which must be included in the XML and printed on the DANFE (Documento Auxiliar da Nota Fiscal Eletrônica) – the official document that accompanies the goods during transport.
For NFS-e (service invoices), the process is handled at the municipality level. Each invoice must be declared to the respective Prefeitura (municipal authority) where the service is rendered. However, requirements and technical standards for NFS-e vary significantly between municipalities.
Complexity of Brazil’s E-Invoicing Model:
Brazil operates a multi-layered clearance e-invoicing system where the applicable platform and procedures depend on the type of transaction (goods, services, transport, utilities) and the jurisdiction (state or municipality).
- NF-e: Standardized nationwide for physical goods. The same format and process apply across all states.
- NFS-e: Varies widely by municipality. Each city defines its own standards, XML schema, and reporting timelines.
This fragmentation, particularly around NFS-e, has historically increased complexity and compliance costs.
National Harmonization of NFS-e
To streamline the service invoicing landscape, the Brazilian government is progressively rolling out the SNNFS-e (Sistema Nacional da Nota Fiscal de Serviços Eletrônica) — a unified national system for NFS-e.
Key features:
- Centralized invoice submission portal.
- National repository for service invoices: NDE (National Data Environment).
- Gradual municipal adoption (not yet mandatory for all).
- Mandatory for MEIs (micro-entrepreneurs) since 1 September 2023 (originally due 3 April 2023).
Invoicing Processes by Type
NF-e and CT-e (Goods and Transport Invoices)
- Obtain a digital certificate from an ICP-Brasil-accredited authority.
- Generate the invoice in XML format and sign it digitally.
- Submit the invoice to SEFAZ via web service. Upon clearance, SEFAZ issues an authorization code.
- Include the code in the invoice XML and in your ERP system.
- Print the DANFE, which contains the NF-e access key.
- Ship the goods with the DANFE as proof of clearance.
- Send the NF-e to the customer. While customer acknowledgment is common, formal approval is not legally required.
The NF-e is also sent to the Receita Federal do Brasil (RFB) for central storage in the Ambiente Nacional.
NFS-e (Service Invoices)
- Issue a provisional receipt (RPS) manually or electronically.
- Transmit the RPS (individually or in batches) to the local Prefeitura via the municipality’s web service.
- Receive a receipt protocol number as proof of submission.
- The Prefeitura validates the RPS and returns an authorized NFS-e. If errors are found, they must be corrected and resubmitted.
- Submit the authorized NFS-e to the municipality’s system.
- Send the final invoice to the customer for their records.
Municipality rules may differ significantly unless the city uses the SNNFS-e platform.
E-Signature Requirements
All e-invoices in Brazil must be digitally signed before submission using a certificate issued by an ICP-Brasil-accredited Certification Authority. The signature must follow XMLDsig standards to ensure:
- Data integrity
- Authenticity of the issuer
Upcoming legislative changes
Starting in October 2025, Brazil will begin rolling out changes to its electronic invoicing system to prepare for the country’s major tax reform. These changes, introduced through a new technical update (NT 2025.002), affect invoices for both businesses and consumers and involve new layouts and rules.
While the new invoice format becomes mandatory from October, companies won’t need to include the new taxes—IBS and CBS—until January 2026, when they officially take effect. Until then, businesses can test the new system starting July 1, 2025. However, some technical details, such as how the new taxes will be reflected in invoice totals, are still being finalized, and the rules may change before full implementation.
Links of Interest and documents
https://fazenda.prefeitura.rio/
Documents
- Invoicing of goods – Nota Fiscal Eletrônica(NF-e)
- Invoicing of services – Nota Fiscal de Serviós Eletrônica (NFS-e)
- Billing of transport services – Conheçimento de Trasporte Eletrônico (CT-e)
- Invoicing of freight transport services – MDF-e, SPED, REINF
- Electricity supply billing – NF3e
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