e-Invoicing in Brazil [2025 Requirements]

Brazil is on the Road to E-invoicing

Brazil is the world’s leading country when it comes to issuing electronic tax documents through many different e-invoicing models. Those are chosen based on the type of goods sold – whether it’s a product or a service – and the recipient of those goods – whether it’s a company or a consumer. Depending on that, the transaction is recorded in one of several e-invoicing platforms. This framework is among the most advanced and well-established globally.”

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.

2025 November - The mandatory adoption for taxpayers of an Electronic Invoice for Communication Services (NFCom).

Archiving requirements for e-invoicing

Acts/government sites

SEFAZ (Secretaria de Fazenda)

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.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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