Electronic invoice in Brazil

factura electronica brasil

NF-e | NFS-e | CT-eCharacteristics 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: 

SEFAZ Secretaria da Fazenda. PREFEITURA (Municipality).

Mandatory status

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

Administrative transactions required

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.

e-Signature

Obligatory, XMLDsig 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.

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.

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.

Storage

Mandatory for issuers and recipients for 5 years.

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Resources

E-Invoicing in Latin America
This e-book presents all the basic keys to help you manage electronic invoicing in Latin America.

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