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Brazil e-Invoicing
Nota Fiscal Eletrônica no Brasil
Updated 28 April 2026
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Brazil has mandated NF-e e-invoicing for B2B and B2G since 2006, with NFC-e consumer receipts rolled out for B2C from 2013. Issuance follows a clearance model using XML schemas (NF-e, NFS-e, NFC-e). National-standard NFS-e becomes mandatory for Simples Nacional ME/EPP from September 2026.
Brazil e-Invoicing Overview
B2B
mandatory
since 1 September 2006Nota Fiscal Eletrônica (NF-e) / CT-e mandatory for most B2B transactions.
B2G
mandatory
since 1 September 2006Public procurement and government reporting have required NF-e and related electronic documents for many years.
B2C
mandatory
since 1 January 2013NFC-e (electronic consumer receipt) widely adopted for retail via state-by-state rollouts from 2013.
Next deadline1 September 2026 · National-standard NFS-e mandatory for Simples Nacional ME/EPP
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Implementation Timeline(7 events)
Key mandate dates. Select a date for detail, or show all updates below.
NFC-e and NFS-e growth
1 January 2013
Domestic
State-by-state rollout of the electronic consumer receipt (NFC-e, model 65) replacing earlier ECF/SAT, alongside municipal service invoices (NFS-e).
NFCom Mandatory for Telecommunications
1 November 2025
Communications sector
Electronic invoice for telecommunications services (NFCom, model 62) became mandatory nationwide. Qualifying companies may extend to 1 August 2026 via special regime under Ajuste SINIEF 25/2025.
Tax Reform Production Phase
10 November 2025
Production environment
Production environment for the new CBS/IBS NF-e and NFC-e layouts opened (initially scheduled for 6 October, deferred to 10 November 2025) under Nota Técnica 2025.002 . Mandatory completion of the new fields, with rejection of non-compliant documents for the normal regime, was subsequently postponed to around August 2026; the note reached v1.50 in June 2026.
Tax Reform Transition Year Begins
1 January 2026
National
The CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services) take effect at symbolic test rates of 0.9% and 0.1% under Constitutional Amendment 132/2023 , regulated by Complementary Law 214/2025 . Taxpayers that issue documents correctly are not required to remit these amounts in 2026; full rates phase in from 2027 to 2033. New NF-e/NFC-e layouts carry the CBS/IBS/IS fields. The national NFS-e standard begins mandatory adoption by municipalities (over 2,500 municipalities, more than 70% of the population, covered by early 2026), replacing varied municipal formats. Note: São Paulo City maintains its own NFS-e system while transmitting data to the National Data Repository (ADN).
National-standard NFS-e mandatory for Simples Nacional ME/EPP
1 September 2026
National
Resolution CGSN nº 189/2026, published in late April 2026, makes the national-standard NFS-e mandatory through the Emissor Nacional for micro-enterprises (ME) and small businesses (EPP) opting for Simples Nacional from 1 September 2026, as announced by the Receita Federal . Individual micro-entrepreneurs (MEI) have been obliged to issue the national-standard NFS-e since September 2023.
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Compliance Regime
CTC Model
Clearance
pre-authorisation/clearance via state SEFAZ (authorisation code included in XML)
Network
Clearance
Standards
Brazil national NF-e/NFS-e/CT-e XML schemas (SEFAZ)
Record-keeping & Reporting
SAF-T
N/A
No SAF-T; Brazil relies on the NF-e/municipal NFS-e/administrative reporting and state/national systems
Technical Formats
NF-e (XML)
NFS-e (service invoices, municipal schemas)
NFC-e (retail consumer receipt)
NFCom (telecommunications, model 62)
CT-e (transport)
Detailed exemptions, penalties and cross-border rules for Brazil are not yet published. The official sources have the latest detail.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Brazil
Yes, e-Invoicing is mandatory in Brazil for B2B (since 2006-09-01) and B2G (since 2006-09-01) transactions.
B2B e-Invoicing in Brazil is mandatory since 2006-09-01. Nota Fiscal Eletrônica (NF-e) / CT-e mandatory for most B2B transactions.
B2G e-Invoicing in Brazil is mandatory since 2006-09-01. Public procurement and government reporting have required NF-e and related electronic documents for many years.
Brazil supports the following e-Invoice formats: NF-e (XML), NFS-e (service invoices, municipal schemas), NFC-e (retail consumer receipt), NFCom (telecommunications, model 62), CT-e (transport).
Brazil uses the following e-Invoicing standards: Brazil national NF-e/NFS-e/CT-e XML schemas (SEFAZ).
pre-authorisation/clearance via state SEFAZ (authorisation code included in XML)
The next e-Invoicing deadline in Brazil is 1 September 2026: National-standard NFS-e mandatory for Simples Nacional ME/EPP. Resolution CGSN nº 189/2026, published in late April 2026, makes the national-standard NFS-e mandatory through the Emissor Nacional for micro-enterpri
B2C e-Invoicing in Brazil is mandatory since 2013-01-01. NFC-e (electronic consumer receipt) widely adopted for retail via state-by-state rollouts from 2013.