Electronic Invoicing in Brazil
Is e-invoicing mandatory in Brazil ?
Electronic invoicing (Nota Fiscal Eletrônica or NF-e) is mandatory in Brazil.
Who is Affected?
All businesses in Brazil that issue invoices must comply with the mandatory electronic invoicing system.
Compliance Requirements
Invoices must be cleared through the tax authority (SEFAZ) before reaching the buyer. Each invoice must include a valid digital signature and be submitted in the XML format mandated by SEFAZ. An auxiliary document (DANF-e), which includes a barcode, is used to verify invoice authorization. Recent updates (Technical Notes NT 2024.002 and SE/CGNFS-e nº 001) have introduced new validation rules to strengthen tax compliance.
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Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
The Brazilian government has established regional SEFAZ platforms and municipal platforms. Invoices or invoice data must be submitted to the appropriate platform based on the invoice type:
| Invoice type | Platform |
| NF-e (Nota Fiscal Eletrônica – Electronic Invoice for Goods) | SEFAZ |
| NFS-e (Nota Fiscal de Serviços Eletrônica – Electronic Service Invoice) | Respective Municipal Authority platform |
| NFC-e (Nota Fiscal de Consumidor Eletrônica – Electronic Consumer Invoice) | SEFAZ of the issuing state |
| CT-e (Conhecimento de Transporte Eletrônico – Electronic Transport Invoice) | SEFAZ in the state where the transport begins |
| MDF-e (Manifesto Eletrônico de Documentos Fiscais – Electronic Manifest of Fiscal Documents) | SEFAZ of the starting state |
What formats are required in Brazil?
All e-invoices in Brazil must be sent to the respective authority platform in the required, invoice-specific format.
Archiving in Brazil
What are the archiving requirements in Brazil?
Digital invoice archiving is permitted in Brazil. All records must be retained for a period of five years. Digital records can be stored outside of Brazil, provided that access and download capabilities are guaranteed from within the country.
Legal invoice
For suppliers: A legal invoice is the NF-e in the official SEFAZ XML format. It must be digitally signed, approved by SEFAZ, and include the DANF-e barcode for verification.
For buyers: A legal invoice is the NF-e received from the supplier. It must be in the SEFAZ XML format, digitally signed, approved by SEFAZ, and include the DANF-e barcode for verification.
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Key Actions
- Ensure compliance - Submit e-invoices in the SEFAZ XML format with digital signature and ensure SEFAZ clearance.
- Archive invoices - Retain digital records for five years and ensure they are accessible from within Brazil.
Brazilian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2005 |
| B2B | Mandatory | Since 2005 |
Supplier requirement: Invoices must be created in the official XML format, digitally signed, approved by SEFAZ, and include the DANF-e barcode.
Buyer requirement: Buyers must receive approved NF-e invoices that have SEFAZ clearance and store them properly.
Archiving requirement: Invoices must be retained for at least five years.
