Electronic Invoicing in Brazil
Is e-invoicing mandatory in Brazil ?
Electronic invoicing 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 government portal and then distributed to the buyer as XML. For certain invoice types, a visual representation must accompany the goods.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- A reform of the NFS-e type invoices is underway, with them being merged into a national portal instead of municipal portals.
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 (more invoice types exist):
| 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 (being changed to national platform in 2026) |
| 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 and after clearance delivered to the buyer in the required XML-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.
Legal invoice
For suppliers: A legal invoice is the official SEFAZ XML format. It must be digitally signed, approved by SEFAZ, and include the visual representation for verification.
For buyers: A legal invoice is the official SEFAZ XML format. It must be digitally signed, approved by SEFAZ, and include the visual representation for verification.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
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 | Active |
| B2B | Mandatory | Active |
Supplier requirement: Invoices must be created in the official XML format, digitally signed, approved by SEFAZ, and include the visual representation-e barcode.
Buyer requirement: Buyers must receive approved XML invoices that have SEFAZ clearance and store them properly.
Archiving requirement: Invoices must be retained for at least five years.
