Covered by Complyance

Brazil

Covered by Complyance

Americas

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

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.

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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