e-Invoicing in Brazil

NF-e | NFS-e | CT-eNota Fiscal Eletrônica | Nota Fiscal de Serviós Eletrônica | Conheçimento de Trasporte Eletrônico

Brazil is the country in which most tax documents are issued in electronic format worldwide. The country’s tax system and e-billing model are one of the most complex setups worldwide, although it is widespread and consolidated.

Tax authority: 

SEFAZ - Secretaria da Fazenda (State Department of Finance)
PREFECTURE - Equivalent to each local authority

Mandatory status

The issuing of e-invoicing in Brazil in its different formats is mandatory for practically hundred percent of taxpayers or issuers of tax documents.

Administrative transactions required

E-documents for tax purposes must be signed using a certificate issued by a Brazilian certification authority. For the NF-e, a test is carried out beforehand with the SEFAZ office for each state.


Current formats require an e-signature based on a certificate issued by a CA in Brazil.

Print format

No specific printout format is defined, although for the NF-e and the CT-e, the DANFE (e-Invoice Auxiliary Document) and DACTE (e-Waybill Auxiliary Document), respectively, must be generated. They are printed out using a standardized format and accompany the goods during transportation.


The different e-invoicing models have a format regulated by the pertinent tax authority in each case (SEFAZ for NF-e and CT-e - Prefecture for NFS-e). All formats are structured on the basis of an XML which details the fields and information that each document must contain.

Fiscal control

There are different e-invoicing formats depending on the type of product or service provided. So, for goods movements we shall use the NF-e, which has to be declared to the SEFAZ (Secretaria da Fazenda) of each state prior to dispatching the shipment. In turn, logistics service providers can use the CT-e (e-Waybill) which likewise must be submitted to the SEFAZ, whereas service providers will use the NFS-e (Nota Fiscal Eletrônica de Serviços) e-invoice for services, whose monitoring for tax purposes is carried out by each "prefecture" or municipal authority.


Both sender and receiver must keep the tax documents sent and received for at least five years.

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