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.
January 12 2024

New SINIEF Adjustment obliges states to adopt NFCom e-invoices

The new SINIEF Adjustment 49/23 amends SINIEF Adjustment 7/22, which established NFCom, model 62, and the NFCom Auxiliary Document.

December 22 2023

Newly released technical note introduces the event of Delivery Failure to goods e-invoice

The latest published technical note introduces two new technical events in the delivery process of NF-e (electronic invoice), the event of failure and the corresponding cancellation event.

December 18 2023

Brazil's lower house approves the tax reform

On 15 December 2023, the tax reform was finally endorsed by Brazil's lower house.

December 12 2023

Validation of GTIN codes in Group III according to NT 2021:003 version 1.30

The NF-e portal published version 1.30 of NT 2021.003 on 5 December 2023. As stated in Annex I - Group III, this version expands the verification for brand owners that they are required to report Global Trade Item Numbers (GTINs) and have them validated in the GTIN Centralized Cadastre (CCG) during the issuance of e-Invoices (NF-e).

 

 

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.

 

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

Regulatory overview

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