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

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.
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.
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.
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.
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.
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.
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.
Country specifications
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

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