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. 

Tax Authority

Tax Authority

SEFAZ Secretaria da Fazenda.
PREFEITURA (Municipality).

Obligation

Obligation

The issuance of the electronic invoice in Brazil in its many formats is mandatory for 100% of taxpayers.

Required Administrative Transactions

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

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

Digital Signature

Mandatory, Format XMLDsig.

Fiscal Control

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

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

Archiving

Mandatory for issuers and recipients for 5 years.

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Frequently asked questions

The Electronic Invoice (NF-e) is a digital tax document used to document the sale of products or services. 
The NF-e is electronically issued and stored by the seller and transmitted to the Brazilian government systems for validation and storage.
 

The Electronic Service Invoice (NFS-e) is a digital tax document used to document the provision of services. 
The NFS-e is electronically issued and stored by the service provider and transmitted to the Brazilian government systems for validation and storage. 
Like the NF-e, the NFS-e helps reduce tax fraud and improve tax management efficiency, as the government can access tax information in real-time and take quick measures to prevent irregularities.
 

The Electronic Transportation Invoice (CT-e) is a digital tax document used in Brazil to document the transportation of goods by road, rail, air, water, or pipeline.

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Stay ahead of the key dates on entry into force of tax and e-invoicing obligations around the world.

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