Brazil's e-invoicing regulation timeline
View current and upcoming regulation →
🇧🇷 Invopop resources for Brazil
🇧🇷 Invopop resources for Brazil
Executive summary
Brazil operates a sophisticated, mandatory electronic invoicing system that covers different document types through SEFAZ (Secretaria da Fazenda), the state tax authority infrastructure. The system has been mandatory since 2008 and uses a clearance model (also known as continuous transaction control or CTC), where each invoice must be electronically submitted to tax authorities and formally authorized before it becomes legally valid. This real-time validation ensures that businesses cannot dispatch goods, book revenue, or send invoices to customers until the government has approved the transaction. The Brazilian e-invoicing system encompasses multiple document types for different transaction scenarios. NF-e (Nota Fiscal Eletrônica) is used for B2B and B2G sales of goods and products, requiring authorization before shipping. NFC-e (Nota Fiscal de Consumidor Eletrônica) covers B2C retail transactions for face-to-face sales or home delivery. NFS-e (Nota Fiscal de Serviços Eletrônica) handles B2B and B2G service transactions, with tax assessed by municipalities. NFCom applies to telecommunications and communication services, becoming mandatory in November 2025. Additionally, CT-e (Conhecimento de Transporte Eletrônico) and MDF-e (Manifesto Eletrônico de Documentos Fiscais) cover transportation of goods and grouping of multiple fiscal documents, respectively. Brazil operates a comprehensive e-reporting system through SPED (Sistema Público de Escrituração Digital), which collects financial, accounting, tax, and labor information from Brazilian companies. Invopop provides comprehensive coverage for Brazilian invoicing through the Documentos Fiscais Eletrônicos Brazil app, supporting NF-e, NFS-e, and NFC-e documents. The platform also offers integrations with Stripe and Chargebee, enabling businesses to issue compliant invoices directly from their merchant or ERP platforms while automatically handling the complex SEFAZ authorization process.Invoicing in Brazil
NFC-e (B2C)
NFC-e (B2C)
The Nota Fiscal de Consumidor Eletrônica (NFC-e) is used for face-to-face retail sales or for home delivery to the final consumer (individual or legal entity).
| Models | B2C |
| Format | Local XML |
| Infrastructure | SEFAZ |
| Model | Clearance continuous transaction control (CTC) |
| Scope & Deadline | Mandatory since 2008 |
| Agency | RFB |
| Invopop Support | Documentos Fiscais Eletrônicos Brazil |
Documentos Fiscais Eletrônicos Brazil
Get covered →
NF-e (B2B, goods & products)
NF-e (B2B, goods & products)
The Nota Fiscal Eletrônica (NF-e) is used for the sale of goods or products which are reported to the tax authority before shipping. The administration will issue an authorization code that must be printed on the PDF of each invoice.
| Models | B2B, B2G |
| Format | Local XML |
| Infrastructure | SEFAZ |
| Model | Clearance continuous transaction control (CTC) |
| Scope & Deadline | Mandatory since 2008 |
| Agency | RFB |
| Invopop Support | Documentos Fiscais Eletrônicos Brazil |
Documentos Fiscais Eletrônicos Brazil
Get covered →
NFS-e (B2B, services)
NFS-e (B2B, services)
In Jan 2026 the NFS-e tax format will change from the municipal format to a national standard.
| Models | B2B, B2G |
| Format | Local XML |
| Infrastructure | SEFAZ |
| Model | Clearance continuous transaction control (CTC) |
| Scope & Deadline | Mandatory since 2008 |
| Agency | RFB |
| Invopop Support | Documentos Fiscais Eletrônicos Brazil |
Documentos Fiscais Eletrônicos Brazil
Get covered →
NFCom (B2B, telecommunications)
NFCom (B2B, telecommunications)
The Nota Fiscal de Serviços de Comunicação Eletrônica (NFCom) is used by companies in the telecommunications (mobile, fixed, broadband) and communication (broadcasting, newspapers, etc.) industries.
| Models | B2C, B2B |
| Format | Local XML |
| Infrastructure | SEFAZ |
| Model | Clearance continuous transaction control (CTC) |
| Scope & Deadline | Mandatory since November 2025 |
| Agency | RFB |
| Invopop Support | Request support |
CTe & MDF-e (B2B, delivery notes)
CTe & MDF-e (B2B, delivery notes)
The Conhecimento de Transporte Eletrônico (CT-e) is used for the transportation of goods. MDF-e (Manifesto Eletrônico de Documentos Fiscais) groups multiple fiscal documents (like NF-e or CT-e) when a single vehicle transports goods covered by different invoices or transport documents.
| Models | B2B, B2G |
| Format | Local XML |
| Infrastructure | SEFAZ |
| Model | Clearance continuous transaction control (CTC) |
| Scope & Deadline | CT-e Mandatory since 2010, MDF-e since 2014 |
| Agency | RFB |
| Invopop Support | Request support |
E-reporting
Brazil has a comprehensive e-reporting system through its SPED (Sistema Público de Escrituração Digital - Public System of Digital Bookkeeping) framework.SPED
SPED
The SPED system is a reporting system that collects all financial, accountant, tax and labor information from Brazilian companies, composed of 12 modules, with 7 ancillary obligations and 5 fiscal documents (listed in the e-invoicing section).
| Format | Structured plaintext files |
| Scope & deadline | HR and payroll (eSocial), yearly bookeeping (ECD), digital tax return (ECF), monthly reporting of tax documents to federal authorities (EFD), to state tax authorities (EFD-ICMS/IPI) and social security contributions (EFD-ReInf). For banks e-Financiera is a compliance obligation as well. |
| Invopop support | No |
Regulation
Archival period
Archival period
Electronic invoices in Brazil must be archived for a minimum of five years. This applies to all types of e-invoices, which must be stored in the required XML format.
What does it mean that Brazil has a clearance model for invoicing?
What does it mean that Brazil has a clearance model for invoicing?
A clearance model (sometimes called real-time validation or pre-clearance) is a regulatory architecture in which each invoice must be electronically submitted to the tax authority and formally approved before it becomes legally valid. The government acts as an intermediary between the supplier and the buyer and the invoice will only be valid with state authorization. Only after authorization you can dispatch goods, book revenue or send an invoice to the customer.
Participate in our community
Ask and answer questions about Brazil’s regulation →