Tax Authority
SEFAZ Secretaria da Fazenda.
PREFEITURA (Municipality).
e-Invoicing in Brazil
Characteristics of the electronic invoice in Brazil
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.
Obligation
The issuance of the electronic invoice in Brazil in its many formats is mandatory for 100% of taxpayers.
Required Administrative Transactions
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.
Format
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.
Digital Signature
Mandatory, Format XMLDsig.
Fiscal Control
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.
Print format
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.
Archiving
Mandatory for issuers and recipients for 5 years.
Links of Interest
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Implementation of e-Invoicing around the world
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.
Related resources
Related news about e-invoices in Brazil
New National Standard for the Electronic Invoice of Services in Brazil
Adherence to "National Data Environments" (ADN) will be mandatory in the New Standard for NFS-e
Brazil Makes Changes to the Electronic Fiscal Note
The SEFAZ published Technical Note 2020 006 V1.0, introducing new requirements that enter into force on April 5th.