Regulatory updates - Brazil

E-Invoicing/CTC Model:

– Pre-clearance: NF-e, CT-e, and MDF-e

– Post-clearance: NFS-2

Mandatory Infrastructure:

SEFAZ

Mandatory Format:

– NF-e, CT-e and MDF-e: XML’s harmonised on the federal level

– Presentation: DANFE for NF-e, DACTE for CT-e and DAMDFE for MDF-e

– NFS-e: XML’s established on municipal levels

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Mandatory

Archiving Period:

5 years

Archiving Abroad:

Allowed subject to derogation