Regulatory updates - Brazil
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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.
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.
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.
– 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:
Mandatory for Receiving:
Allowed subject to derogation