
Tax Authority
SEFAZ Secretaria da Fazenda.
PREFEITURA (Municipality).
Brazil and Mexico are amongst the important issuers of electronic invoices in LATAM and Brazil is the largest issuer of electronic tax documents through its many electronic invoicing models. These uses of these different systems are determined by the invoicing of products or services either to companies or consumers. Depending on the product category they will be reported to one of many e-invoicing systems. It is one of the most consolidated systems in the world.
SEFAZ Secretaria da Fazenda.
PREFEITURA (Municipality).
The issuance of the electronic invoice in Brazil in its many formats is mandatory for 100% of taxpayers.
Users must obtain a digital certificate from a certification authority certified by ICP-Brasil (Infraestructura de Claves de Públicas) to sign invoices. Pretesting with the SEFAZ (federal tax authority) is also a prerequisite.
Different electronic invoice formats, all in XML, but with different structures based on the good or service invoiced. For example, NF-e is used for produces, NFS-e for services, and CT-e for the transport of goods.
Mandatory, Format XMLDsig.
The taxpayer must declare the NF-e and CT-e to the tax authority before shipping the merchandise. The administration will issue an authorization code that must be printed on the PDF of each invoice. On the other hand, the NFS-e must be declared to each “prefeitura” or municipality where the service is invoiced from.
The NF-e and CT-e must generate the DANFE (Documento Auxiliar da Nota Fiscal Eletrônica) and the DACTE (Documento Auxiliar do Conhecimento de Transporte Eletrônico). They must be printed according to the legislated format and must accompany merchandise during its transport. The NFS-e also has a standard PDF defined by the local “Prefeitura” or municipality.
Mandatory for issuers and recipients for 5 years.
Contact one of our e-invoicing specialists.
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.