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Brazil e-Invoicing
Nota Fiscal Eletrônica no Brasil
Updated 13 August 2026
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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.
Brazil e-Invoicing Overview
B2B
mandatory
since 1 September 2006Supplies of goods are documented by the NF-e (model 55), transport by the CT-e (model 57) and services by the NFS-e. Article 118 of the CBS Regulation makes a document valid only once it carries an advanced or qualified electronic signature and an authorisation of use granted by the authorising system, and buyers that are themselves taxpayers must require one from their suppliers.
B2G
mandatory
since 1 September 2006Supplies to public bodies run on the same documents as private-sector supplies. Article 113 of the CBS Regulation recognises fifteen electronic fiscal documents and article 114 institutes three more, none of them specific to public buyers, so a government contract is invoiced by NF-e, CT-e or NFS-e in the ordinary way.
B2C
mandatory
since 1 January 2013Retail sales to consumers are documented by the NFC-e (model 65), rolled out state by state from 2013 in place of the earlier ECF printers and SAT devices. Consumer purchases of services are covered by the NFS-e, and article 115 of the CBS Regulation keeps the duty to issue a document even where the supply is immune, exempt or zero rated.
Next deadline1 November 2026 · National-standard NFS-e mandatory for Simples Nacional ME and EPP
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Implementation Timeline(13 events)
Key mandate dates. Select a date for detail, or show all updates below.
NF-e created by Ajuste SINIEF 07/2005
30 September 2005
National
The Nota Fiscal Eletrônica was created nationally by Ajuste SINIEF 07/2005 through the CONFAZ. The first fiscally valid NF-e was issued in September 2006 and mandatory adoption then spread sector by sector from 2008.
NFC-e and NFS-e take over from paper and print
1 January 2013
Domestic
States began rolling out the electronic consumer receipt (NFC-e, model 65) in place of ECF printers and SAT devices, while municipalities issued service invoices (NFS-e) on their own local schemas.
Complementary Law 214/2025 institutes the CBS and IBS
16 January 2025
National
NF-e and NFC-e layouts opened for the tax reform
1 July 2025
National
NFCom mandatory for telecommunications
1 November 2025
Communications sector
The electronic invoice for communication services (NFCom, model 62), created by Ajuste SINIEF 07/2022, became mandatory nationwide in place of models 21 and 22. Ajuste SINIEF 25/2025 let a federative unit grant a special regime moving an operator to 1 August 2026.
Transition year opens at test rates
1 January 2026
National
Complementary Law 227/2026 adds the penalty regime
13 January 2026
National
CBS and IBS regulations published
29 April 2026
National
Individuals and rural producers pushed to 2027
21 July 2026
National
Joint Act 4/2026 sets the document schedule
30 July 2026
National
Joint Act RFB/CGIBS nº 4/2026 fixed the dates from which each document falls under the new IBS and CBS regulations . The NF-e, NFC-e, CT-e, MDF-e, NF3e and ordinary BP-e went first on 3 August 2026, the NFCom and most ISS-listed NFS-e services on 1 October, the rest on 1 December, and Simples Nacional taxpayers on 1 January 2027.
Rejection of documents without CBS and IBS deferred
31 July 2026
National
Joint Technical Act RFB/CGIBS nº 1, of 31 July 2026, approved the revised technical documentation for the NF-e, NFC-e, CT-e, CT-e OS, GTV-e, BP-e, NF3e and NFCom, taking Nota Técnica 2025.002 to version 1.51. The RFB and the CGIBS confirmed that the missing fields would not reject a document from 3 August; the duty to complete them stands.
National Tax Compliance Programme for 2026
12 August 2026
National
Joint Act RFB/CGIBS nº 5/2026 regulates the National Tax Compliance Programme created by articles 471-A to 471-C of Complementary Law 214/2025. Taxpayers meeting their IBS and CBS reporting duties are enrolled automatically, and those that do not stay in if they improve steadily, answer notices, name a responsible accountant and correct inconsistencies by 31 December 2026.
National-standard NFS-e mandatory for Simples Nacional ME and EPP
1 November 2026
Service providers
Resolution CGSN nº 189/2026 requires micro-enterprises and small businesses in Simples Nacional to issue the national-standard NFS-e through the Emissor Nacional , by web portal or API. Resolution CGSN nº 191/2026 of 4 August moved the start from 1 September to 1 November 2026 . MEI service providers have used the national standard since 1 September 2023 under Resolution CGSN nº 169/2022.
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Compliance Regime
CTC Model
Clearance
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. 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).
Network
Clearance
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), Advanced or qualified electronic signature carrying the issuer CNPJ
Record-keeping & Reporting
Archiving
SAF-T
N/A
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
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
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
Failing to deliver, register or keep the electronic files behind issued documents draws 20 UPF per assessment period, rising to 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
Where a 2026 assessment is raised for breach of the IBS and CBS reporting duties in article 341-G, paragraphs 3 and 4 of article 348 of Complementary Law 214/2025 give the taxpayer 60 days from the notice to make good the omission, and doing so 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
Simples Nacional Taxpayers
No Relief for Untaxed Supplies
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 nano-entrepreneurs, self-employed hauliers and building condominiums.
Cross-border Conditions
Imports
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 or the Declaração de Importação de Remessa, though a joint RFB and CGIBS act may waive the NF-e or have it generated automatically from the customs declaration.
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. Supplies of goods are documented by the NF-e (model 55), transport by the CT-e (model 57) and services by the NFS-e. Article 118 of the CBS Regulation makes a document valid only once it carries an advanced or qualified electronic signature and an authorisation of use granted by the authorising system, and buyers that are themselves taxpayers must require one from their suppliers.
B2G e-Invoicing in Brazil is mandatory since 2006-09-01. Supplies to public bodies run on the same documents as private-sector supplies. Article 113 of the CBS Regulation recognises fifteen electronic fiscal documents and article 114 institutes three more, none of them specific to public buyers, so a government contract is invoiced by NF-e, CT-e or NFS-e in the ordinary way.
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), Advanced or qualified electronic signature carrying the issuer CNPJ. 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. 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. 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).
Brazil has penalties for e-Invoicing non-compliance. Supplying Without a Fiscal Document: 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: 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: Failing to deliver, register or keep the electronic files behind issued documents draws 20 UPF per assessment period, rising to 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.
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 189/2026 requires micro-enterprises and small businesses in Simples Nacional to issue the national-standard NFS-e through the Emiss
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 or the Declaração de Importação de Remessa, though a joint RFB and CGIBS act may waive the NF-e or have it generated automatically from the customs declaration. 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.
B2C e-Invoicing in Brazil is mandatory since 2013-01-01. Retail sales to consumers are documented by the NFC-e (model 65), rolled out state by state from 2013 in place of the earlier ECF printers and SAT devices. Consumer purchases of services are covered by the NFS-e, and article 115 of the CBS Regulation keeps the duty to issue a document even where the supply is immune, exempt or zero rated.
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.