Brazil e-Invoicing Guide
Brazil has required tax-authority clearance of invoices since 2006. Every NF-e, NFC-e, CT-e and NFS-e must receive an authorisation of use before it can be used, and by 1 January 2027 every document must also carry the new CBS and IBS taxes. The 2026 transition year runs at test rates.
Last updated 29 Sep 2026
What is e-Invoicing in Brazil?
Brazil has cleared invoices through the tax administration since the first fiscally valid NF-e in September 2006, created nationally by Ajuste SINIEF 07/2005. Consumer receipts followed as the NFC-e from 2013, and service invoices (NFS-e) run on municipal schemas alongside a national standard.
The 2025 tax reform changes the tax underneath the document, not the clearance itself. Complementary Law 214/2025 institutes the CBS and IBS: the PIS and Cofins rules are revoked from 1 January 2027 and the ICMS and ISS framework laws from 1 January 2033, and the CBS Regulation (Decree 12.955/2026) carries the document rules. For a business already issuing NF-e, the work ahead is a layout change.
Brazil e-Invoicing deadlines and milestones
Two dates matter now: Simples Nacional micro and small businesses move to the national NFS-e on 1 November 2026, and on 1 January 2027 Simples Nacional documents and import NF-e must show the CBS and IBS under the Joint Act 4/2026 schedule. Individuals and individual rural producers also start issuing that day under Decree 13.075/2026. The 2026 transition year runs at 0.1% IBS and 0.9% CBS. Select a milestone below for its detail.
NF-e created by Ajuste SINIEF 07/2005
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
States phased in the electronic consumer receipt (NFC-e, model 65) in place of ECF printers on their own timetables, and Amazonas authorised the first one on 1 March 2013. Municipalities issued service invoices (NFS-e) on their own local schemas.
Complementary Law 214/2025 institutes the CBS and IBS
Complementary Law 214/2025 instituted the IBS, CBS and Selective Tax under Constitutional Amendment 132/2023. Article 542 revokes the PIS and Cofins rules from 1 January 2027; article 543, the ICMS and ISS framework laws from 1 January 2033.
NF-e and NFC-e layouts opened for the tax reform
The testing environment for the CBS, IBS and Selective Tax fields opened under Nota Técnica 2025.002. The new schema reached production on 6 October 2025 with the fields optional, and the version 1.30 changes followed on 10 November 2025.
NFCom mandatory for telecommunications
The invoice for communication services (NFCom, model 62) became mandatory from 1 November 2025 in place of models 21 and 22, under Ajustes SINIEF 07/2022 and 34/2024.
Transition year opens at test rates
Articles 343 and 346 of Complementary Law 214/2025 set the 2026 rates at 0.1% for the IBS and 0.9% for the CBS. Article 348 waives payment for taxpayers that meet their reporting duties.
Complementary Law 227/2026 adds the penalty regime
Complementary Law 227/2026 set up the CGIBS as the IBS administrator and inserted articles 341-A to 341-H into Complementary Law 214/2025, creating the fine catalogue for IBS and CBS reporting failures and the Unidade Padrão Fiscal of R$200.
CBS and IBS regulations published
Decree 12.955/2026, dated 29 April and published on 30 April, regulates the CBS; CGIBS Resolution 6 mirrors it for the IBS. Articles 112 to 151 set the document rules, and articles 130 to 134 the authorisation of use.
Individuals and rural producers pushed to 2027
Decree 13.075/2026 amended articles 105 and 115 of the CBS Regulation so that individuals acting as taxpayers or persons liable for tax, and individual rural producers, register a CNPJ and issue documents only from 1 January 2027.
Joint Act 4/2026 sets the document schedule
Joint Act RFB/CGIBS nº 4/2026 set a start date for each document: NF-e, NFC-e and CT-e on 3 August 2026, NFCom and general NFS-e on 1 October, platform and rental NFS-e on 1 December, Simples Nacional on 1 January 2027.
Rejection of documents without CBS and IBS deferred
Joint Technical Act nº 1 approved the revised technical documentation for the NF-e, NFC-e, CT-e, BP-e, NF3e and NFCom. The RFB and the CGIBS confirmed that missing CBS and IBS fields would not reject a document from 3 August.
NFS-e without CBS and IBS not rejected in 2026
The CGNFS-e confirmed that a national-standard NFS-e missing the IBS and CBS information will not be rejected until 31 December 2026, though the omission still leaves the document non-compliant and open to sanctions.
National Tax Compliance Programme for 2026
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.
Nanoentrepreneurs released from issuing electronic documents
Ato Conjunto RFB/CGIBS nº 6 waives CNPJ registration and the issuing of electronic fiscal documents for nanoentrepreneurs, unless they opt into the regular IBS and CBS regime. The dispensation runs to 31 December 2028.
Split payment platform manuals approved
Joint Technical Act nº 4 approved the participant enablement and network manuals for the public split payment platform, the settlement route that segregates the CBS and IBS.
Split payment operating manuals approved
Joint Technical Act nº 5 approved the operations, integration, timing, network and security manuals and the openAPI specification for the public split payment platform. It sets no start date for the platform.
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. It revoked Resolution CGSN nº 189/2026, which had set 1 September.
Who needs to comply in Brazil?
Every taxpayer supplying goods, transport or services issues a cleared document, even for exempt or zero-rated supplies, and an NF-e accompanies imported goods alongside the Duimp and the DIR. Public bodies buy on the same documents as private buyers. The deferrals below are narrow and dated.
| Transaction | Obligation | Scope | Effective |
|---|---|---|---|
| B2B | Issue and receive | Taxpayers supplying goods, transport or services | 1 September 2006 |
| B2G | Issue and receive | Suppliers to public bodies | 1 September 2006 |
| B2C | Issue and receive | Retail sales to consumers | 2013 |
Exemptions and deferrals
| Who | What applies | Source |
|---|---|---|
| 2026 Transition Relief | Penalty extinguished if corrected within 60 days of notice | Complementary Law 214/2025 |
| Individuals and Individual Rural Producers | Duty to issue deferred to 1 January 2027 | CBS Regulation |
| Simples Nacional Taxpayers | IBS and CBS document duty from 1 January 2027 | Joint Act RFB/CGIBS nº 4/2026 |
| No Relief for Untaxed Supplies | Documents still required for exempt and zero-rated supplies | CBS Regulation |
| Nanoentrepreneurs | Not required to issue electronic documents until 31 December 2028 | Official source |
How does e-Invoicing work in Brazil?
Brazil uses a clearance model: an invoice passes the tax administration before it can reach the buyer, and no authorisation means no valid document. Under the reform, the payment leg will also split the CBS and IBS off at settlement.
The CBS and IBS fields reached production on 6 October 2025 under Nota Técnica 2025.002, but a missing field does not yet reject a document, and the national NFS-e will not reject one until 31 December 2026. The omission still leaves the document non-compliant and open to sanctions.
Supplier
Builds and signs the invoice
XML with an electronic signature
Submits for approval
Authorisation
Tax authority
Checks and authorises it
RFB, CGNFS-e or CGIBS; state SEFAZ for the NF-e
Buyer
Receives the authorised invoice
The DANFE travels with the goods
Supplier sends the authorised invoice.
No authorisation, no valid invoice
Shared with every level of government
Tax reform: split payment, no start date yet. At payment, the payment provider separates out the CBS and IBS at settlement.
Documents by transaction
| Document | Used for | B2B | B2G | B2C |
|---|---|---|---|---|
| NF-emodel 55, XML | Supplies of goods | · | ||
| NFC-emodel 65, consumer receipt | Retail consumer receipts | · | · | |
| NFS-enational standard and municipal schemas | Services, on national and municipal schemas | |||
| CT-emodel 57, transport | Transport services | · | ||
| NFCommodel 62, communications | Communication services |
What are the e-Invoicing penalties in Brazil?
Fines are set against the reference tax or in Unidades Padrão Fiscal (UPF) of R$200 each, under Complementary Law 227/2026. In 2026 the penalty for a reporting breach is extinguished if the omission is made good within 60 days of the summons.
| Offence | Penalty | Source |
|---|---|---|
| Supplying Without a Fiscal Document | 100% of the reference tax | Complementary Law 214/2025 |
| Non-Idóneo Documents and Late Cancellation | 66% of the reference tax | Complementary Law 214/2025 |
| Reporting and Repeat Offences | 20 UPF per assessment period | Complementary Law 214/2025 |
Find an e-Invoicing provider for Brazil
20 vendors in our directory list Brazil coverage. Vendor match ranks providers by your countries, ERP and invoice volumes, and one match covers every country in your scope. Sponsorship has no effect on the ranking.
Community: Brazil e-Invoicing discussions
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 or IBS field will not reject the…
Separate question on the NFS-e side. I had 1 September in the calendar for Simples Nacional companies having to use the national emitter. Has that moved?
Brazil e-Invoicing FAQs
Is e-invoicing mandatory in Brazil?
Yes, since 2006 for goods and 2013 for retail. Every NF-e, NFC-e, CT-e, NFCom and NFS-e must receive an authorisation of use from the RFB, the CGNFS-e or the CGIBS before it can be used. The current deferrals cover individuals and individual rural producers, to 1 January 2027, and nanoentrepreneurs, to 31 December 2028.
Which e-invoice document is used for services in Brazil?
The NFS-e. Municipal schemas run alongside the national standard issued through the Emissor Nacional, which Simples Nacional micro-enterprises and small businesses must use from 1 November 2026 under Resolution CGSN nº 191, of 4 August 2026.
What changes for e-invoicing in Brazil on 1 January 2027?
Simples Nacional documents and import NF-e must show the CBS and IBS under the Joint Act 4/2026 schedule, and individuals and individual rural producers must register a CNPJ and issue documents themselves. The PIS and Cofins rules are also revoked that day.
Are the 2026 test rates for Brazil's CBS and IBS optional?
No. The 2026 rates of 0.1% IBS and 0.9% CBS apply, except to the operations of Simples Nacional taxpayers, and article 348 of Complementary Law 214/2025 waives payment only for taxpayers that meet their reporting duties. The reporting itself is not waived.
Do small businesses in Brazil have to issue e-invoices?
Yes. Simples Nacional taxpayers issue cleared documents like everyone else and only have to show the CBS and IBS on them from 1 January 2027. The only releases are for individuals and individual rural producers, until 1 January 2027, and nanoentrepreneurs, until 31 December 2028.
Does a Brazilian e-invoice have to be issued for exempt or zero-rated supplies?
Yes. Article 115 of the CBS Regulation keeps the duty to issue a document where the supply is immune, exempt or zero rated.
How does invoice clearance work in Brazil?
The issuer signs the XML with its advanced or qualified electronic signature and submits it for authorisation. The CBS Regulation names the authorising systems of the RFB, the CGNFS-e and the CGIBS; in practice the NF-e is still authorised by state tax authorities. The document may only be used once an authorisation of use comes back, and its access key combines an issuer-generated code with the CNPJ, number and series. An inapt, suspended, void or closed CNPJ blocks issuance.
How long must e-invoices be archived in Brazil?
Article 149 of the CBS Regulation requires the issuer to keep the records behind every reported document in good order, but the form and retention period are to be fixed by a joint RFB and CGIBS act that has not yet been published.
What is the penalty for supplying without a fiscal document in Brazil?
100% of the reference tax under article 341-G of Complementary Law 214/2025, as inserted by Complementary Law 227/2026. Issuing or using a non-idóneo document costs 66% of the reference tax, and failing to deliver, register or keep the electronic files costs 20 UPF of R$200 per assessment period, or 30 UPF per period for each fiscal notice, with a 50% uplift for a repeat offence within three years.
Official Sources
RFBSecretaria Especial da Receita Federal do BrasilTax authority
CGIBSComitê Gestor do Imposto sobre Bens e ServiçosTax authority- Portal da NF-ePortal Nacional da Nota Fiscal EletrônicaMandate portal
- Portal da NFS-ePortal Nacional da Nota Fiscal de Serviço eletrônicaMandate portal
Last change recorded 22 September 2026. All updates