Brazil e-Invoicing Compliance Updates

Bitte versuchen Sie es mit einem anderen Browser

Sie verwenden einen veralteten Browser, der nicht mit den Inhalten unserer Website kompatibel ist. Für ein optimales Anzeigeerlebnis führen Sie bitte ein Upgrade auf Microsoft Edge durch oder sehen Sie sich unsere Website in einem anderen Browser an.

Wenn Sie diesen Browser weiterhin verwenden, bleiben Inhalt und Funktionalität eingeschränkt.

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)

Verwandte Ressourcen