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.
8 May 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.

21 April 2023

Compliance update: 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.

28 September 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

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:

7 years

Archiving Abroad:

Allowed subject to derogation

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