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Brazil

Brazil e-Invoicing

Updated 2 January 2026

B2B
mandatory
since 1 January 2005
Nota Fiscal Eletrônica (NF-e) / CT-e mandatory for most B2B transactions.
B2G
mandatory
since 1 January 2005
Public procurement and government reporting have required NF-e and related electronic documents for many years.
B2C
mandatory
since 1 January 2010
NFC-e (electronic consumer receipt) widely adopted for retail via state-by-state rollouts.

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View Brazil's e-invoicing regulatory compliance information.

Brazil national NF-e/NFS-e/CT-e XML schemas (SEFAZ)
NF-e (XML)
NFS-e (service invoices, municipal schemas)
NFC-e (retail consumer receipt)
CT-e (transport)
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Access Brazil's Brazil national NF-e/NFS-e/CT-e XML schemas (SEFAZ) standards, NF-e (XML), NFS-e (service invoices, municipal schemas), NFC-e (retail consumer receipt) format specifications, and clearance model details.

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

Access detailed regulatory announcements and implementation guidance.

NF-e introduced (pilot/rollout)
1 July 2005
National
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NFC-e and NFS-e growth
Domestic
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Tax Reform Testing Phase Begins
1 July 2025
Testing environment
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Tax Reform Production Phase
31 October 2025
Production environment
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NFCom Mandatory for Telecommunications
1 November 2025
Communications sector
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Tax Reform Full Implementation
1 January 2026
National
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Last updated: 2 January 2026
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