Brazil e-Invoicing Compliance Updates

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Invoicing in Brazil Highlights

Brazil’s tax compliance is managed by the Federal Revenue Service (RFB), with a complex VAT system . E-invoicing (Nota Fiscal Eletrônica - NF-e) has been mandatory for most B2B and B2G transactions since 2006, administered via the SEFAZ system to ensure tax compliance.

Requirements Snapshot

Tax Overview

Tax Type: Value Added and Sales Tax
Tax Authority: Receita Federal do Brasil (RFB)
Current tax rates: No unified VAT yet; Transition to CBS (8.8%) and IBS (17.7%) from 2026
Currency: Brazilian Real (BRL)

Archival Overview

Legal archiving period: 5 years
Archive Location: Storage abroad allowed under conditions

e-Signature Overview

e-Signature required: Mandatory

Business-to-Business (B2B)

Model: Centralized clearance model (NF-e/NFS-e system)
e-invoicing obligations: Mandatory since 2006 (NF-e), expanding with NFB-e from 2026
B2B invoicing Government Platform: Sefaz (NF-e/NFS-e); NFB-e from 2026
Invoice issuance requirements: EN 16931-compliant via Sefaz or NFB-e
Invoice reception requirements: EN 16931-compliant via Sefaz or NFB-e
B2B invoice formats: NF-e, NFS-e, NFB-e (from 2026)

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since 2006 (NF-e), expanding with NFB-e from 2026
B2G invoicing Government Platform: Sefaz (NF-e/NFS-e); NFB-e from 2026
Invoice issuance requirements: EN 16931-compliant via Sefaz or NFB-e
Invoice reception requirements: EN 16931-compliant via Sefaz or NFB-e
B2G invoice formats: NF-e, NFS-e, NFB-e (from 2026)

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