Country Guide · Americas
Brazil
Covered by Complyance
Covered by Complyance
Brazil operates one of the world’s most detailed e‑invoicing systems. Goods invoices (NF‑e), services (NFS‑e), transport (CT‑e), telecom (NFCom) all require authorization before use. New XML layouts roll out in phases mid‑2025, full enforcement by Jan 2026.
E-invoicing
Status
Mandatory
Format
NF‑e, NFS‑e, CT‑e, NFCom – all XML, digitally signed.
Infrastructure
Submission to SEFAZ (state treasury) or municipal authorities.
Model
Clearance model; invoice must be authorized before issuance.
E-reporting
Status
Invoice-level clearance transmits transaction data in real time; periodic SPED and tax return obligations remain mandatory.
Format
Structured XML schemas (NF-e, NFS-e, CT-e, NFC-e) integrated into SPED reporting framework.
Scope & deadline
Continuous real-time reporting through clearance system; SPED filings remain mandatory, with schema updates implemented per ENCAT technical notes.
More info
Tax authority
State Secretariats of Finance (SEFAZ) and municipal tax authorities (for NFS-e).
Archiving period
Minimum 5 years for federal tax purposes; state or municipal rules may require longer retention depending on tax type.
E-signature
Mandatory digital certificate (ICP‑Brasil).
Regulation
SPED (Public Digital Bookkeeping System); Ajuste SINIEF 07/05 (NF-e legal framework); CONFAZ and ENCAT technical notes including NT 2025.002 governing layout updates.
Note: We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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