e-Invoicing in Brazil [2024 Requirements]

Brazil is on the Road to E-invoicing

Brazil is the largest issuer of electronic tax documents through its many electronic invoicing models. The use of these different systems is determined by the invoicing of products or services to companies or consumers. Depending on the product category, they will be reported to one of many e-invoicing systems. It is one of the most consolidated systems in the world.

Electronic invoicing in Brazil follows the format of the “Nota Fiscal Eletrônica” (NF-e). It is obligatory for nearly all enterprises in Brazil and is managed by the Tax Authority (Fazenda/ SEFAZ) in collaboration with the relevant state-level offices.

Current regulations include electronic invoices for three types of e-invoices. For goods (NF-e) and transportation (CT-e) e-invoicing is harmonized at a federal level and sent to the SEFAZ. Requirements for services e-invoices (NFS-e) are set municipally; each municipality has the right to set its own rules regarding format, channel, authorization, etc.

E-invoicing process description

Electronic energy fiscal note (NF3-e) became mandatory on March 1, 2021, for all electricity distributors and cooperatives.

Electronic tax documents (with different formats, including NF-e for transport of goods, CT-e for logistics, and NFS-e for services) must be in XML format and signed by a certificate issued by the Brazilian certification authority (authorized service provider). The SEFAZ receives the signed XML invoice, validates it, and assigns the "signing attribute" (also known as approval codes) in real time. This information must be posted back to the XML and ERP system before the release of goods.

The supplier will receive the approved XML invoice back from the SEFAZ and must print the physical representation of the invoice. This PDF is called a DANF-e and must accompany the transport.

Acts/government sites

E-signature is mandatory in Brazil. Taxpayers send invoices to the tax administration, SEFAZ, before shipping the related goods. The administration issues an authorization code that will be printed on the graphic PDF representation of each e-invoice. Buyer verification of the e-invoice is required upon receipt. As for NFS-e, these must be declared to the corresponding town hall (regional authority).

Depending on the format, the following rules must be followed:

Nota Fiscal Eletrônica (NF-e) and CT-e must generate the DANFE (Documento Auxiliar da Nota Fiscal Eletrônica) and the DACTE (Documento Auxiliar do Conhecimento de Transporte Eletrônico).

NFS-e must be declared to the corresponding town hall (“Prefeitura” or municipality). Each municipality has the right to set its own rules regarding format, channel, authorization, etc.

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

Learn more