Are you e-Invoice ready? Get your free compliance assessment in 5 minutesAre you e-Invoice ready?Get Your Score

e-Invoice.app

Brazil e-Invoicing

Updated 2 January 2026

Premium Slot

Available

Become a sponsor

B2B

mandatory

since 1 January 2005

Nota Fiscal Eletrônica (NF-e) / CT-e mandatory for most B2B transactions.

B2C

mandatory

since 1 January 2010

NFC-e (electronic consumer receipt) widely adopted for retail via state-by-state rollouts.

B2G

mandatory

since 1 January 2005

Public procurement and government reporting have required NF-e and related electronic documents for many years.

Exclusive Sponsor

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Brazil

Become a Sponsor

Standards:

Brazil national NF-e/NFS-e/CT-e XML schemas (SEFAZ)

Supported Formats:

NF-e (XML)

NFS-e (service invoices, municipal schemas)

NFC-e (retail consumer receipt)

CT-e (transport)

Clearance Model:

pre-authorization/clearance via state SEFAZ (authorization code included in XML)

N/A

No SAF-T; Brazil relies on the NF-e/municipal NFS-e/administrative reporting and state/national systems

NF-e introduced (pilot/rollout)

1 July 2005

National

Start of Nota Fiscal Eletrônica; state SEFAZ systems adopted.

NFC-e and NFS-e growth

Domestic

Widespread adoption of electronic consumer and services invoices (municipal/state variations).

Tax Reform Testing Phase Begins

1 July 2025

Testing environment

Testing environment became available for new CBS/IBS tax reform changes under Nota Técnica 2025.002 , allowing businesses to validate new invoice layouts before production deployment.

Tax Reform Production Phase

31 October 2025

Production environment

New NF-e and NFC-e layouts became mandatory in production environment. CBS/IBS field population required starting 2026 per Nota Técnica 2025.002 published by SEFAZ Nacional.

NFCom Mandatory for Telecommunications

1 November 2025

Communications sector

Electronic invoice for telecommunications services (NFCom) became mandatory nationwide under Nota Técnica 2025.002 implementing tax reform requirements for the telecommunications sector.

Tax Reform Full Implementation

1 January 2026

National

New CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services) taxes became effective under Constitutional Amendment 132/2023 , regulated by Complementary Law 214/2025 . National NFS-e (Electronic Service Invoice) standard became mandatory for all municipalities and Federal District, replacing varied municipal formats. Over 1,280 municipalities joined the National NFS-e Portal . New NF-e and NFC-e layouts became mandatory to accommodate CBS/IBS fields per Nota Técnica 2025.002 . Note: São Paulo City maintains its own NFS-e system while transmitting data to the National Data Repository (ADN).