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 Introduces New E-Invoice (NF-e) Rules Following PIS and COFINS Changes Under Complementary Law No. 224/2025.
Brazil
Author: Ivana Picajkić
Brazil has introduced new invoicing requirements under Complementary Law No. 224/2025, requiring companies to apply reduced PIS and COFINS charges (10% of standard rates) on previously zero-rated transactions and reflect them correctly in NF-e invoices. Businesses must update systems to use specific tax codes and references while managing increased complexity, as transactions now combine elements... Read more
Brazil has introduced new invoicing requirements under Complementary Law No. 224/2025, requiring com... Read more
New document was uploaded: Software certification process in Brazil
Brazil
Author: Ivana Picajkić
The purpose of this document is to describe the certification process of the software for issuing digital receipts (NFC-e) in Brazil. It outlines the steps that companies must follow before issuing legally valid digital fiscal receipts. Read more
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The purpose of this document is to describe the certification process of the software for issuing di... Read more
Brazil Delays Testing of Single-Phase Tax on Goods and Services (IBS) /Contribution on Goods and Services (CBS) Rules
Brazil
Author: Ivana Picajkić
Brazil’s Technical Note 2025.002 (v1.35) postpones the validation of IBS/CBS single-phase taxation rules in the testing environment, meaning these rules are not currently enforced. While this gives authorities more time to refine the system, it delays full testing for businesses and requires adjustments to implementation timelines ahead of the 2027 mandate. Brazil has released version 1.35 of Tech... Read more
Brazil’s Technical Note 2025.002 (v1.35) postpones the validation of IBS/CBS single-phase taxation r... Read more
Brazil to Introduce Alphanumeric CNPJ Format from July 2026
Brazil
Author: Ivana Picajkić
Brazil will introduce a new alphanumeric format for the CNPJ (National Registry of Legal Entities) starting in July 2026, replacing the current 14-digit numeric structure to expand the number of available business identification combinations. The change will require companies to update databases, validation rules, POS systems, and electronic invoicing systems to support letters in the CNPJ and ens... Read more
Brazil will introduce a new alphanumeric format for the CNPJ (National Registry of Legal Entities) s... Read more
Brazil Updates Payment Method Codes for e-Invoices (NF-e) and Digital Receipts (NFC-e)
Brazil
Author: Ivana Picajkić
Brazil has released Version 1.11 of Technical Report 2024.002, updating the payment methods table used in electronic invoices (NF-e) and digital receipts (NFC-e). The update introduces two new payment codes for automatic PIX payments and TEF bank transfers, clarifies descriptions of existing codes, and requires businesses to update their invoicing systems before the production rollout on May 4, 20... Read more
Brazil has released Version 1.11 of Technical Report 2024.002, updating the payment methods table us... Read more
Brazil: 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
Latest document for Brazil
See moreSoftware certification process in Brazil
Brazil
Author: Ivana Picajkić
The purpose of this document is to describe the certification process of the software for issuing digital receipts (NFC-e) in Brazil. It outlines the steps that companies must follow before issuing legally valid digital fiscal receipts. Read more
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The purpose of this document is to describe the certification process of the software for issuing di... Read more
E-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