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Brazil has one of the most advanced and structured e-invoicing systems in the world, aimed at improving tax transparency, reducing fraud, and increasing operational efficiency. The country introduced its Nota Fiscal Eletrônica (NF-e) system to digitize transactions and integrate them with the national tax authority in real time.
E-invoicing is mandatory for businesses across nearly all sectors. The system requires companies to issue electronic invoices that are validated by the tax authority before they can be legally used in a transaction. This model ensures tax compliance and reduces the risk of evasion while streamlining financial processes.
Regulatory authority
The Secretariat of the Federal Revenue of Brazil (RFB) oversees e-invoicing regulations and ensures compliance through the NF-e system.
E-invoicing requirements
All businesses in Brazil must issue electronic invoices for taxable transactions. The system applies to B2B, B2C, and B2G transactions, requiring real-time submission to the tax authority.
Accepted invoice formats
Invoices must be issued in XML format following the NF-e standard. Specialized variations include Nota Fiscal de Serviços Eletrônica (NFS-e) for services and Conhecimento de Transporte Eletrônico (CT-e) for logistics and freight.
Transmission channels
Invoices must be transmitted to the NF-e system, validated by the tax authority, and then made available for recipients.
Digital signatures
Digital signatures are required to ensure authenticity and compliance with federal tax regulations.
Archiving requirements
Invoices must be archived for five years to comply with Brazilian tax laws.
How B2B e-invoicing works in Brazil
Businesses generate invoices in NF-e XML format and submit them for validation before completing a transaction. Once approved, the invoice is transmitted to the recipient and stored for audit purposes.
How B2G e-invoicing works in Brazil
Government suppliers must issue invoices through the NF-e platform, ensuring compliance with federal procurement regulations.
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