Regulatory updates - Brazil

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Brazil.
October 17 2023

Sefaz Maranhão announces CT-e 4.0 becoming effective from January 2024

The State Finance Department of Maranhão (SEFAZ MA) has published version 4.0 of the Cargo Transport Bill Issuance Program (CTE - Conhecimento de Transporte Eletrônico) with 31 January 2024 as the deadline for cargo transporters to migrate to the new version.

October 3 2023

Single-phase ICMS taxation on fuel operations

Technical Note NT2023.001 version 1.40 has been published with changes to the validation rules related to the single-phase taxation on fuels.

September 25 2023

Brazil simplifies tax obligations with new legislation

To maintain taxpayers' compliance with their obligations, Brazil sanctioned the complementary law that creates the National Statute for the Simplification of Tax Obligations.




August 23 2023

Brazilian CONFAZ amends CT-e OS and GVT documents

The National Finance Policy Council (CONFAZ) has published amendments to the SINIEF 21/2023 and SINIEF 25/2023 which affect the content and issuance of CT-e OS and GVT tax documents.

July 25 2023

A new version of NT 2015.002 adds the event "Delivery Failure" to the CT-e

The CT-e portal released the NT 2015.002 Web Service of distribution of electronic Fiscal Document (DF-e) of Interest for CT-e Actors (Individual/PF or Legal Entity/PJ) version 1.02 – July 2023.

July 20 2023

Brazilian tax reform converts five local taxes into two international VAT taxes

The Proposed Amendment to the Constitution (PEC) nº 45/2019, which proposes the tax reform, was approved in the second round on 7 July 2023 by the legislative house. The transition envisaged by this reform should take place over eight years, starting in 2026.


June 7 2023

Postponement of the mandatory NF3-e implementation in Espírito Santo and Santa Catarina

The mandatory implementation of Electric Energy e-Invoices (NF3-e) in Espírito Santo and Santa Catarina has been postponed to 1 October 2023 and 1 January 2024, respectively.

May 8 2023

Postponement of the mandatory implementation of NF3-e in São Paulo

The mandatory implementation of Electric Energy e-Invoices (NF3-e) in São Paulo has been postponed from 1 June 2023 to 1 June 2024.

April 21 2023

Brazil postpones the mandatory issue of NFS-e by Individual Microentrepreneurs

The mandatory issuance of electronic service invoices by the Individual Microentrepreneurs (MEI) has been postponed from 3 April 2023 to 1 September 2023. Taxpayers and tax authorities will have more time to adapt to the new system due to the postponement. The testing phase will also be delayed until the end of August 2023.

September 28 2022

Brazil to implement a national standard for service e-invoices

The federative Republic of Brazil is introducing a countrywide standard for its Service Electronic Invoice – NFS-e(Pt.: nota fiscal de serviço eletrônica). The implementation will provide a substantial simplification of taxpayers’ e-invoicing requirements.

Country Specifications

E-Invoicing/CTC Model:

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

– Post-clearance: NFS-2

Mandatory Infrastructure:


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



Archiving Period:

5 years

Archiving Abroad:

Allowed subject to derogation

Regulatory overview

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