e-Invoicing in Brazil

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

Along with Mexico, Brazil is the most prolific e-invoice issuer LATAM, and the greatest world power in issuing electronic tax documents through its different e-Invoicing models. These models involve the adoption of differentiated systems for billing companies and end consumers for products and services, while operating with different tax authorities. Brazil has one of the most firmly-established systems worldwide.

Tax authority: 

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

Mandatory status

Compulsory for 100% of issuers.

Administrative transactions required

A certificate is needed to sign invoices, which is issued after passing a test with the SEFAZ (Ministry of Finance).

e-Signature

Obligatory, XMLDsig format.

Print format

For the NF-e and CT-e, users must generate the DANFE (Documento Auxiliar da Nota Fiscal Eletrônica) and DACTE (Documento Auxiliar do Conhecimento de Transporte Eletrônico) respectively. These auxiliary documents are printed following a standardized format and must accompany the goods during transport.

Format

Different e-Invoicing formats, all of them in XML, but with different structures depending on the nature of the item to be billed: - NF-e: Nota Fiscal Eletrônica, used when billing for products. - NFS-e: Nota Fiscal de Servicios Electrónica, when billing for services. - CT-e: Conocimiento de Transporte Electrónico, when billing for specific freight services (e-Waybill).

Fiscal control

Taxpayers must declare the NF-e to the tax administration, SEFAZ, before shipping the goods. CT-e must also be declared to the SEFAZ. The administration issues an authorization code that will be printed on the graphic PDF representation of each e-invoice (DANFE). As for NFS-e, these will be declared to their corresponding town hall.

Storage

Mandatory for sender and receiver for a 5-year period.

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