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Brazil Nota Fiscal Eletrônica NF-e

Brazil’s e-invoicing regime, Nota Fiscal Eletrônica NF-e, is operated by SEFAZ, the tax authority. It introduced the NF-e in 2005.

You can keep up-to-date with VAT Calc’s global live VAT invoice transaction and e-invoice blog on country real-time reporting reforms.

There are three types of electronic fiscal documents now mandated for all businesses to record transactions between businesses:

  • Goods: state-level Nota Fiscal Eletrônica NF-e
  • Services: regional Nota Fiscal de Serviós Eletrônica (NFS-e)
  • Transport services: Conheçimento de Trasporte Eletrônico (CT-e)
  • Freigh: MDF-e, SPED and REINF
  • Electricity supplies: NF3e

How to create Brazilian NF-e

For goods, with the federal-level NF-2:

The supplier must apply for a digital signature from their regional certified issuer. They are given an invoice generation key.

  • The supplier first must generate an invoice in XML format with its unique digital signature
  • This is then submit to the regional Secretaria da Fazenda Estadual – SEFAZ for validation and authorisation as a Nota Fiscal Electronica. It is given a unique authorisation code for inclusion in the XML file and ERP of the seller. The goods may now be dispatched.
  • For movements of goods, a DANFE document is needed with the NF-e
  • The customer is then issued with the invoice which they must approve to validate the complete invoice creation process.

The issuance of invoices for services is much more complicated as they are controlled by over 5,000 local taxing jurisdictions.

Central and South America e-invoicing

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