Brazil
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Brazil has been a fiscal country since 2005. It first had a hardware fiscalization system – a fiscal printer (ECF). The fiscal printer was replaced by the software for issuing digital fiscal receipts (NFC-e) in 2016, which is not yet mandatory nationwide. Starting in 2026, the fiscal printer will be completely phased out and the software fiscalization will be mandatory in all 27 Brazilian federal units. The official currency is the Brazilian real (BRL).
Brazil
Starting January 1, 2026, all 27 Brazilian states will officially switch to software fiscalization. Brazil is a Federative Republic with 27 federal units, which all apply the same fiscalization system, and federal laws, but the federal units issue their own state legislation as well and are free to add more procedures and rules regarding fiscalization. The public body that governs fiscalization in Brazilian states is the SEFAZ – the State Treasury/Finance Secretariat. It acts as a Tax Authority on the state level, which means that all 27 states have their own SEFAZ. .
Type of fiscalization: hardware-software
Latest news for Brazil
See moreBrazil: São Paulo Ends SAT System - NFC-e Now Mandatory for Retail Sales
Brazil
Author: Ivana Picajkić
Since 1 January 2026, São Paulo has discontinued the SAT fiscal device, making NFC-e (model 65) the only valid fiscal document for retail sales, with any SAT-issued receipts now considered legally invalid. Businesses must transition to NFC-e with compliant software and a digital certificate to avoid penalties, operational disruptions, and compliance risks. Since January 1, 2026, the fiscal device... Read more
Since 1 January 2026, São Paulo has discontinued the SAT fiscal device, making NFC-e (model 65) the... Read more
Brazil: Mandatory Linking of Electronic Payments to e-Invoices (NF-e) and Digital Fiscal Receipts (NFC-e) in Goiás
Brazil
Author: Ivana Picajkić
Normative Instruction No. 1.608/2025 issued by the Goiás State Department of Economy requires ICMS taxpayers to technically integrate payment systems with NF-e/NFC-e issuance, ensuring electronic payments (cards, PIX, etc.) are automatically and in real time populated in the YA – Payment Information XML with integration type “1.” The obligation is phased by revenue and activity (some from 2025, ot... Read more
Normative Instruction No. 1.608/2025 issued by the Goiás State Department of Economy requires ICMS t... Read more
Brazil: Advance Payments Are Now Taxable
Brazil
Author: Ivana Picajkić
Under Brazil’s new IBS/CBS/IS system, receiving an advance payment itself triggers tax, shifting the taxable event from delivery to payment and requiring businesses to issue a debit NF-e type 06, report tax in the payment period, and later deduct it upon final delivery.
To prevent double taxation, the final invoice must reference advance payments via
Under Brazil’s new IBS/CBS/IS system, receiving an advance payment itself triggers tax, shifting the... Read more
Brazil: IBS Pilot Program Deadline Extended in Rio Grande do Sul
Brazil
Author: Ivana Picajkić
Brazil’s GST Management Committee has extended the deadline to join the RTC-IBS Pilot Program in Rio Grande do Sul to 15 February 2026, giving selected companies more time to complete the required formalities. All eligibility criteria and program conditions remain unchanged, with only the enrollment deadline revised. The Goods and Services Tax (GST) Management Committee has extended the deadline t... Read more
Brazil’s GST Management Committee has extended the deadline to join the RTC-IBS Pilot Program in Rio... Read more
Brazil: New Law Marks the Operational Launch of IBS Governance
Brazil
Author: Ivana Picajkić
Brazil’s Complementary Law No. 227/2026, published on 13 January 2026, formally establishes the IBS Management Committee (CGIBS), turning the new IBS from a constitutional concept into an operational tax with centralized rules for administration, audits, disputes, and revenue sharing. While it introduces no immediate taxpayer obligations, the law confirms a single national IBS administration that... Read more
Brazil’s Complementary Law No. 227/2026, published on 13 January 2026, formally establishes the IBS... Read more
Brazil: São Paulo and Alagoas announce major VAT changes effective April 2026
Brazil
Author: Ivana Picajkić
From 1 April 2026, Brazilian states continue diverging ICMS reforms, with São Paulo abolishing ICMS tax substitution for perfumery, cosmetics, and personal hygiene products and shifting them to the normal VAT regime, while Alagoas raises its general ICMS rate from 19% to 20.5% and restructures tax benefits. These changes require businesses to update ERP and tax systems, manage inventory and credit... Read more
From 1 April 2026, Brazilian states continue diverging ICMS reforms, with São Paulo abolishing ICMS... Read more
Latest document for Brazil
See moreE-commerce Brazil - Legal requirements
Brazil
Author: Ivana Picajkić
Brazil operates a nationwide software-based fiscalization system as of January 1, 2026, requiring the issuance of electronic fiscal documents (NFC-e or NF-e) for sales to end consumers, including e-commerce transactions, under a centralized legal framework governed mainly by SINIEF adjustments and ICMS rules. Read more
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Brazil operates a nationwide software-based fiscalization system as of January 1, 2026, requiring th... Read more
Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (PR)
Brazil
Author: .....
This document is the Brazilian Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (model 55) and NFC-e (model 65) and serves as the core technical and operational reference for Brazil’s electronic invoicing system. It explains the legal framework, concepts, and lifecycle of electronic invoices, including issuance, authorization, contingency scenarios, cancellation, correction events, and recipient manifestation. A major focus is placed on the technical architecture, detailing XML structures, digital signatures, access keys, numbering rules, validation logic, and web services used to communicate with SEFAZ and the national environment. Read more
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This document is the Brazilian Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (model 55) and NF... Read more
Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (EN)
Brazil
Author: ......
This document is the Brazilian Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (model 55) and NFC-e (model 65) and serves as the core technical and operational reference for Brazil’s electronic invoicing system. It explains the legal framework, concepts, and lifecycle of electronic invoices, including issuance, authorization, contingency scenarios, cancellation, correction events, and recipient manifestation. A major focus is placed on the technical architecture, detailing XML structures, digital signatures, access keys, numbering rules, validation logic, and web services used to communicate with SEFAZ and the national environment. Read more
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This document is the Brazilian Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (model 55) and NF... Read more
Technical Standards Manual for the DANFE NFC-e with QR Code (PR)
Brazil
Author: .....
This document is the Brazilian Technical Standards Manual for the DANFE NFC-e with QR Code, version 6.0 (March 2025), and it defines how the printed or digital representation of the NFC-e (electronic consumer invoice) must be structured and displayed. Read more
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This document is the Brazilian Technical Standards Manual for the DANFE NFC-e with QR Code, version... Read more
Technical Standards Manual for the DANFE NFC-e with QR Code (EN)
Brazil
Author: ...............
This document is the Brazilian Technical Standards Manual for the DANFE NFC-e with QR Code, version 6.0 (March 2025), and it defines how the printed or digital representation of the NFC-e (electronic consumer invoice) must be structured and displayed. Read more
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This document is the Brazilian Technical Standards Manual for the DANFE NFC-e with QR Code, version... Read more
Technical Note 2025.002-RTC - v.1.34 (PR)
Brazil
Author: ....
This document is Technical Note 2025.002-RTC , which defines how Brazil’s tax reform under Complementary Law No. 214/2025 is implemented in electronic invoices NF-e (model 55) and NFC-e (model 65). It introduces the technical, structural, and validation changes required to support the new consumption taxes: IBS (Goods and Services Tax), CBS (Contribution on Goods and Services), and IS (Selective Tax). Read more
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This document is Technical Note 2025.002-RTC , which defines how Brazil’s tax reform under Complemen... Read more