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Brazil e-Invoicing
Nota Fiscal Eletrônica no Brasil
Last reviewed
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Brazil has run clearance e-invoicing since 2006, when the NF-e replaced paper invoices for goods, with consumer receipts following as the NFC-e from 2013. No document may be used before a tax administration authorises it. The CBS and IBS transition adds both taxes to every layout by 1 January 2027.
Previous
1 January 2026
Transition year opens at test rates
Latest
22 September 2026
Operating, integration and security manuals approved for the split payment platform
Next
1 November 2026
National-standard NFS-e mandatory for Simples Nacional ME and EPP
Brazil e-Invoicing Overview
All segments
B2B
mandatory
since 1 September 2006Scope
Taxpayers supplying goods, transport or services
Format
NF-e (model 55), CT-e (model 57), NFS-e, NFCom (model 62)
Exempt
Individuals and individual rural producers until 1 January 2027
B2G
mandatory
since 1 September 2006Scope
Suppliers to public bodies
Format
NF-e (model 55), CT-e (model 57), NFS-e, NFCom (model 62)
B2C
mandatory
since 2013Scope
Retail sales to consumers
Format
NFC-e (model 65), NFS-e, NFCom (model 62)
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Implementation Timeline(17 events)
Key mandate dates. Select a date for detail, or show all updates below.
NFC-e and NFS-e take over from paper and print
2013
Domestic
Complementary Law 214/2025 institutes the CBS and IBS
16 January 2025
Domestic
NF-e and NFC-e layouts opened for the tax reform
1 July 2025
Domestic
Complementary Law 227/2026 adds the penalty regime
13 January 2026
Domestic
Nanoentrepreneurs released from issuing electronic documents
28 August 2026
Domestic
National-standard NFS-e mandatory for Simples Nacional ME and EPP
1 November 2026
Sector
Premium Sponsors
Compliance Regime
CTC Model
Clearance
Pre-clearance: a document may only be used once the tax administration grants an authorisation of use.
More detail
Pre-clearance. Under articles 118 and 121 of the CBS Regulation a document may only be used once the RFB, the CGNFS-e or the CGIBS grants an authorisation of use, and an inapt, suspended, void or closed CNPJ blocks issuance outright. Each document is identified by an access key and is made available to every federative entity at the moment of authorisation. In practice the NF-e is still authorised by state tax authorities, directly or through the virtual SEFAZ environments listed on the NF-e portal , and article 146 obliges every level of government to adapt those authorising systems to the standard layout. Article 31 of Complementary Law 214/2025 then binds the document to the payment leg, so that payment providers segregate the CBS and IBS at financial settlement (split payment).
Standards
National XML schemas for the NF-e, NFC-e, CT-e and NFCom, in technical notes approved jointly by the RFB and the CGIBS, National-standard NFS-e schema and Emissor Nacional API (CGNFS-e), Issuer's advanced or qualified signature, or the federative entity's qualified signature, DANFE: the simplified printed representation of the NF-e, accompanying goods in transit, Access key combining an issuer-generated numeric code with the CNPJ, number and series
Record-keeping & Reporting
Archiving
SAF-T
Not required
No SAF-T. Brazil reports through its own electronic fiscal documents and the SPED bookkeeping obligations, with the DeRE declaration added for specific regimes under the tax reform.
Technical Formats
NF-e (model 55, XML)
NFC-e (model 65, consumer receipt)
NFS-e (national standard and municipal schemas)
CT-e (model 57, transport)
NFCom (model 62, communications)
Penalties
Supplying Without a Fiscal Document
100% of the reference tax
More detail
Supplying, acquiring, transporting or holding goods, or providing or taking services, without the covering fiscal document draws a fine of 100% of the reference tax under article 341-G, item XI of Complementary Law 214/2025 . For 2026 paragraph 5 of that article fixes the reference tax at 6% of the operation value for the CBS and 12% for the IBS. Falsifying or destroying a document carries the same 100%.
Non-Idóneo Documents and Late Cancellation
66% of the reference tax
More detail
Issuing or using a non-idóneo document, including its printed representation, costs 66% of the reference tax under article 341-G, item XIII of Complementary Law 214/2025 . Cancelling a document after the taxable event costs 66% and cancelling it after the legal cancellation window costs 33%, under item XVII.
Reporting and Repeat Offences
20 UPF per assessment period
More detail
Failing to deliver, register or keep the electronic files behind issued documents draws 20 UPF per assessment period regardless of any fiscal notice, and 30 UPF per period for each fiscal notice, under article 341-G, item IV of Complementary Law 214/2025 . Article 341-C sets the UPF at R$200, indexed annually to the IPCA, and a repeat offence within three years raises the fine by 50%. Paying within the objection period halves it.
Exemptions
2026 Transition Relief
Penalty extinguished if corrected within 60 days of notice
More detail
Where an infraction notice is issued during 2026 for breach of the IBS and CBS accessory obligations in article 341-G, paragraph 3 of article 348 of Complementary Law 214/2025 gives the taxpayer 60 days from the summons to make good the omission, and paragraph 4 provides that complying extinguishes the penalty. Joint Act RFB/CGIBS nº 5/2026 confirms that monitoring notices neither open a tax procedure nor cut that 60-day period short .
Individuals and Individual Rural Producers
Duty to issue deferred to 1 January 2027
More detail
Paragraph 3 of article 115 of the CBS Regulation , added by Decree 13.075/2026 , defers the duty to issue fiscal documents to 1 January 2027 for individuals acting as taxpayers or as persons liable for the tax, and for individual rural producers under article 239, items I and II. Paragraph 4-A of article 105 defers their CNPJ registration to the same date.
Simples Nacional Taxpayers
IBS and CBS document duty from 1 January 2027
More detail
No Relief for Untaxed Supplies
Documents still required for exempt and zero-rated supplies
More detail
Article 115 of the CBS Regulation keeps the duty to issue a document for supplies that are immune, exempt, zero rated, suspended or deferred, for transfers between establishments of the same taxpayer, for donations, and for supplies by self-employed hauliers and building condominiums. Nanoentrepreneurs were dispensed from that duty on 28 August 2026.
Nanoentrepreneurs
Not required to issue electronic documents until 31 December 2028
More detail
Ato Conjunto RFB/CGIBS nº 6, of 28 August 2026, dispenses nanoentrepreneurs from registering a CNPJ and from issuing the electronic fiscal documents required by the CBS and IBS regulations , with effect until 31 December 2028. The dispensation does not apply to a nanoentrepreneur that opts into the regular IBS and CBS regime.
Cross-border Conditions
Imports
NF-e required alongside the Duimp and the DIR
More detail
Article 112 of the CBS Regulation extends the document duty to imports and exports alike. For imports of material goods the sole paragraph of article 113 requires an NF-e in addition to the Duimp and the Declaração de Importação de Remessa (DIR), though a joint RFB and CGIBS act may waive the NF-e or have it generated automatically from those documents.
Latest Update
Technical Update
22 Sept 2026Operating, integration and security manuals approved for the split payment platform
Joint Technical Act RFB/SUARA/CGIBS nº 5 approved six technical documents for the public split payment platform (operations, integration, openAPI, timing, network and security) and ratified earlier draft versions. It sets no date for the platform to start.
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Worth flagging for anyone building against the new layouts. From 3 August the documents came under the IBS and CBS rules, but a missing CBS…
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Read our full Brazil e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Brazil
Yes, e-Invoicing is mandatory in Brazil for B2B (since 1 September 2006) and B2G (since 1 September 2006) transactions.
B2G e-Invoicing in Brazil is mandatory since 1 September 2006. Scope: Suppliers to public bodies. Public bodies buy on the same documents as private buyers. Article 113 of the CBS Regulation recognises fifteen electronic fiscal documents and article 114 institutes three more, none specific to government.
Brazil supports the following e-Invoice formats: NF-e (model 55, XML), NFC-e (model 65, consumer receipt), NFS-e (national standard and municipal schemas), CT-e (model 57, transport), NFCom (model 62, communications).
Brazil uses the following e-Invoicing standards: National XML schemas for the NF-e, NFC-e, CT-e and NFCom, in technical notes approved jointly by the RFB and the CGIBS, National-standard NFS-e schema and Emissor Nacional API (CGNFS-e), Issuer's advanced or qualified signature, or the federative entity's qualified signature, DANFE: the simplified printed representation of the NF-e, accompanying goods in transit, Access key combining an issuer-generated numeric code with the CNPJ, number and series. Archiving requirement: Article 149 of the CBS Regulation requires the issuer to keep, in good order, the records behind the information reported on a fiscal document, with the form and the retention period to be fixed by a joint RFB and CGIBS act that has not yet been published.
Pre-clearance: a document may only be used once the tax administration grants an authorisation of use.
Brazil has penalties for e-Invoicing non-compliance. Supplying Without a Fiscal Document: 100% of the reference tax; Non-Idóneo Documents and Late Cancellation: 66% of the reference tax; Reporting and Repeat Offences: 20 UPF per assessment period.
The next e-Invoicing deadline in Brazil is 1 November 2026: National-standard NFS-e mandatory for Simples Nacional ME and EPP. Resolution CGSN nº 191, of 4 August 2026, requires Simples Nacional micro-enterprises and small businesses to issue the national-standard NFS-e through the Emissor Nacional from 1 November 2026.
Cross-border e-Invoicing in Brazil: Article 112 of the CBS Regulation extends the document duty to imports and exports alike. For imports of material goods the sole paragraph of article 113 requires an NF-e in addition to the Duimp and the Declaração de Importação de Remessa (DIR), though a joint RFB and CGIBS act may waive the NF-e or have it generated automatically from those documents. Under the schedule in Joint Act RFB/CGIBS nº 4/2026 the DIR must show the CBS and IBS from 1 October 2026, while the Duimp and the import NF-e follow on 1 January 2027, the same date as Simples Nacional documents.
Exemptions from Brazil e-Invoicing may apply to: 2026 Transition Relief, Individuals and Individual Rural Producers, Simples Nacional Taxpayers. Check specific criteria as exemptions vary by transaction type and business size.