> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Invoicing compliance in Brazil

> Brazil's mandatory e-invoicing requirements, Notas Fiscais implementation, and e-reporting obligations for B2B and B2G transactions

<Card title="Brazil's e-invoicing regulation timeline" size="20" icon="timeline" href="/timelines/brazil" horizontal>
  View current and upcoming regulation  →
</Card>

<AccordionGroup>
  <Accordion title="🇧🇷 Invopop resources for Brazil">
    |            |                                                                                                                                                                                                                                                                                                                                                                            |
    | ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | Compliance | <Icon icon="https://assets.invopop.com/flags/br.svg" /> [Invoicing compliance in Brazil](/compliance/brazil)<br /> <Icon icon="timeline" /> [Compliance timeline](/timelines/brazil)                                                                                                                                                                                       |
    | Apps       | <Icon icon="https://assets.invopop.com/apps/notas-fiscais-eletronicas-brazil/icon.svg" /> [Documentos Fiscais Eletrônicos Brazil](/apps/documentos-fiscais-electronicos-brazil)                                                                                                                                                                                            |
    | Guides     | <Icon icon="book" /> [DFE Brazil Guide](/guides/br-dfe)                                                                                                                                                                                                                                                                                                                    |
    | FAQ        | <Icon icon="square-question" /> [Brazil FAQ](/faq/brazil)                                                                                                                                                                                                                                                                                                                  |
    | GOBL       | <Icon icon="https://assets.invopop.com/icons/gobl.svg" />  [Brazil Tax Regime](https://docs.gobl.org/regimes/br)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Brazil NF-e Addon](https://docs.gobl.org/addons/br-nfe-v4)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Brazil NFS-e Addon](https://docs.gobl.org/addons/br-nfse-v1) |
  </Accordion>
</AccordionGroup>

## 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

<AccordionGroup>
  <Accordion title="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](https://www.nfe.fazenda.gov.br/portal/principal.aspx)                         |
    | **Model**            | Clearance continuous transaction control (CTC)                                        |
    | **Scope & Deadline** | Mandatory since 2008                                                                  |
    | **Agency**           | [RFB](https://www.gov.br/receitafederal/pt-br)                                        |
    | **Invopop Support**  | [Documentos Fiscais Eletrônicos Brazil](/apps/documentos-fiscais-electronicos-brazil) |

    <Card title="Documentos Fiscais Eletrônicos Brazil" size="20" icon="https://assets.invopop.com/apps/notas-fiscais-eletronicas-brazil/icon.svg" href="/apps/documentos-fiscais-electronicos-brazil" horizontal>Get covered →</Card>
  </Accordion>

  <Accordion title="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](https://www.nfe.fazenda.gov.br/portal/principal.aspx)                         |
    | **Model**            | Clearance continuous transaction control (CTC)                                        |
    | **Scope & Deadline** | Mandatory since 2008                                                                  |
    | **Agency**           | [RFB](https://www.gov.br/receitafederal/pt-br)                                        |
    | **Invopop Support**  | [Documentos Fiscais Eletrônicos Brazil](/apps/documentos-fiscais-electronicos-brazil) |

    <Card title="Documentos Fiscais Eletrônicos Brazil" size="20" icon="https://assets.invopop.com/apps/notas-fiscais-eletronicas-brazil/icon.svg" href="/apps/documentos-fiscais-electronicos-brazil" horizontal>Get covered →</Card>
  </Accordion>

  <Accordion title="NFS-e (B2B, services)">
    <Note>In Jan 2026 the NFS-e tax format will change from the municipal format to a national standard.</Note>

    The Nota Fiscal de Serviços Eletrônica (NFS-e) is used for service transactions. Tax is assessed by municipalities which then return a code which calculates the tax.

    |                      |                                                                                       |
    | -------------------- | ------------------------------------------------------------------------------------- |
    | **Models**           | B2B, B2G                                                                              |
    | **Format**           | Local XML                                                                             |
    | **Infrastructure**   | [SEFAZ](https://www.nfe.fazenda.gov.br/portal/principal.aspx)                         |
    | **Model**            | Clearance continuous transaction control (CTC)                                        |
    | **Scope & Deadline** | Mandatory since 2008                                                                  |
    | **Agency**           | [RFB](https://www.gov.br/receitafederal/pt-br)                                        |
    | **Invopop Support**  | [Documentos Fiscais Eletrônicos Brazil](/apps/documentos-fiscais-electronicos-brazil) |

    <Card title="Documentos Fiscais Eletrônicos Brazil" size="20" icon="https://assets.invopop.com/apps/notas-fiscais-eletronicas-brazil/icon.svg" href="/apps/documentos-fiscais-electronicos-brazil" horizontal>Get covered →</Card>
  </Accordion>

  <Accordion title="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](https://www.nfe.fazenda.gov.br/portal/principal.aspx) |
    | **Model**            | Clearance continuous transaction control (CTC)                |
    | **Scope & Deadline** | Mandatory since November 2025                                 |
    | **Agency**           | [RFB](https://www.gov.br/receitafederal/pt-br)                |
    | **Invopop Support**  | [Request support](https://www.invopop.com/contact)            |
  </Accordion>

  <Accordion title="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](https://www.nfe.fazenda.gov.br/portal/principal.aspx) |
    | **Model**            | Clearance continuous transaction control (CTC)                |
    | **Scope & Deadline** | CT-e Mandatory since 2010, MDF-e since 2014                   |
    | **Agency**           | [RFB](https://www.gov.br/receitafederal/pt-br)                |
    | **Invopop Support**  | [Request support](https://www.invopop.com/contact)            |
  </Accordion>
</AccordionGroup>

## E-reporting

Brazil has a comprehensive e-reporting system through its SPED (Sistema Público de Escrituração Digital - Public System of Digital Bookkeeping) framework.

<Accordion title="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                                                                                                                                                                                                                                                                                              |
</Accordion>

## Regulation

<AccordionGroup>
  <Accordion title="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.
  </Accordion>

  <Accordion title="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.
  </Accordion>
</AccordionGroup>

## FAQ

Compliance questions

Brazil

<AccordionGroup>
  <Accordion title="Issuing B2C invoices is mandatory in Brazil?">
    Yes, all transaction are mandatory in Brazil.
  </Accordion>

  <Accordion title="Who can issue invoices in Brazil?">
    Any entity with a CNPJ (legal entity) or CPF (individual) registered in Brazil. State and municipal registrations (Inscrição Estadual / Municipal) are also required depending on whether the supplier issues NF-e (state) or NFS-e (municipal) documents.
  </Accordion>
</AccordionGroup>

NF-e

<AccordionGroup>
  <Accordion title="What are the NF-e mandate timelines in Brazil?">
    NF-e (model 55) for goods has been mandatory since 2008 — phased in by sector and turnover. NFC-e (model 65, retail B2C) replaced the paper Cupom Fiscal in most states between 2014 and 2020. Both are now required for any commercial circulation of goods.
  </Accordion>

  <Accordion title="Are there special supplier obligations under NF-e?">
    The supplier needs an active state Inscrição Estadual, a CNAE that authorizes goods circulation, and an A1 certificate matching the issuing CNPJ. Some states (SP, RJ, MG) require additional credenciamento before NF-e issuance.
  </Accordion>
</AccordionGroup>

NFS-e

<AccordionGroup>
  <Accordion title="How does ISS tax work in Brazil?">
    ISS (Imposto Sobre Serviços) is not treated as a standard transactional tax calculated on top of a net amount. Instead, it is an **informative tax embedded in the final price**—the invoice only reports what portion of the total corresponds to ISS.

    In GOBL, ISS is flagged as an "informative" tax category. This means:

    * ISS must be added to the GOBL invoice like any other tax, with the proper percentage.
    * The tax amount is not added to the price; it represents the portion of the total that corresponds to ISS.
    * The NFS-e document displays ISS as informational data, reflecting what was already embedded in the final price.
    * **Do not use `prices_include` with ISS**—since ISS is informative, it should not be treated as a price-inclusive tax.
  </Accordion>

  <Accordion title="Should I change my integration for the 2026 NFS-e federal tax format regulation?">
    It is not necessary, any fields pertaining to the previous municipal tax implementation will be ignored and the invoice will already have all the data to be compliant. However, it is always recommended to remove ignored fields to avoid confusion and keep your documents clean.
  </Accordion>

  <Accordion title="What are the issuer requirements under NFS-e?">
    NFS-e is municipal, so the supplier needs an Inscrição Municipal in every município where they invoice services. Special tax regimes (Simples Nacional, MEI, ISS estimado) impose additional fields and rates.
  </Accordion>
</AccordionGroup>

More available in our [Brazil FAQ](/faq/brazil) section

***

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