Brazil
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Last news published on: 31.08.2026 | News: 87
Last document published on: 28.05.2026 | Documents: 23
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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 moreNew webinar was uploaded: Recorded webinar: From OPOS to the Future of AI-Driven Retai
Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
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Already subscriber? LoginRetail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Brazil Introduces New Dual VAT Options for Companies under the Simplified Tax Regime
Brazil
Author: Ivana Picajkić
From 2027, Brazil’s Resolution CGSN No. 190/2026 lets Simplified Tax regime companies choose whether State VAT and Federal VAT stay within the simplified regime or follow the regular dual VAT system. The six-month choice is especially relevant for B2B companies because it can affect customer tax credits. Resolution CGSN No. 190/2026 introduces an important tax choice for companies unde... Read more
From 2027, Brazil’s Resolution CGSN No. 190/2026 lets Simplified Tax regime companies choose whether State VAT and Federal VAT stay within the simplified regime or follow the regular dual VAT system. The six-month choice is especially relevant for B2B companies because it can affect customer tax credits.
Brazil
Save the Date - Community Day 2026
The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed. We are pleased to announce Community Day 2026! This is the 3rd annual edition of our community event. 📅 October 15, 2026📍 Mona Plaza Belgrade A unique gathering for the fiscalization and retail technology community. Focused on knowledge sharing, i... Read more
Brazil Updates e-Invoicing Rules for State VAT/Federal VAT Taxpayers Without State Registration
Brazil
Author: Ivana Picajkić
Brazil’s Technical Note 2026.007 updates NF-e model 55 for IBS/CBS, allowing eligible non-ICMS taxpayers to issue invoices without an issuer IE. Systems must apply new validation and SVRS routing rules. Testing starts Sept. 1, 2026, with production from Nov. 3, 2026; the IE exemption applies only in defined cases. Brazil has published Technical Note 2026.007, introducing changes to the elect... Read more
Brazil’s Technical Note 2026.007 updates NF-e model 55 for IBS/CBS, allowing eligible non-ICMS taxpayers to issue invoices without an issuer IE. Systems must apply new validation and SVRS routing rules. Testing starts Sept. 1, 2026, with production from Nov. 3, 2026; the IE exemption applies only in defined cases.
Brazil
Why Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Brazil Postpones Automatic Rejection of Fiscal Documents Missing Federal VAT and State VAT Data
Brazil
Author: Ivana Picajkić
Brazil has postponed activation of some CBS/IBS validation rules for e-fiscal documents. Missing tax fields will not currently trigger rejection, but reporting obligations and the timetable remain unchanged. Businesses should keep updating and testing ERP/fiscal systems. No new activation date has been announced. Brazil’s Federal Tax Authority and the IBS Management Committee (CGIBS) have po... Read more
Brazil has postponed activation of some CBS/IBS validation rules for e-fiscal documents. Missing tax fields will not currently trigger rejection, but reporting obligations and the timetable remain unchanged. Businesses should keep updating and testing ERP/fiscal systems. No new activation date has been announced.
Brazil
Most important documents for Brazil
See moreTechnical Note 2025.002-RTC - v.1.34 (EN)
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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Brazil
12.12.2025.
12:52H
Author: ......
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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Brazil
12.12.2025.
13:20H
Author: ......
Federal Fiscal Law
Brazil
Author: -------------
SINIEF Adjustment 19/2016 defines the complete legal, technical, and procedural framework for Brazil’s Electronic Consumer Invoice (NFC-e). It covers issuance rules, validation processes, contingency modes, document structure, cancellation, numbering, archiving, public consultation, and system integration—forming the legal backbone of Brazil’s retail fiscalization model Read more
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Brazil
04.12.2025.
15:43H
Author: -------------
Country overview - BR
Brazil
Author: Ivana Picajkić
This is a high-level country overview document created to explain the fiscalization model in Brazil in a simplified, business-orientated format. It is particularly suitable for retailers entering the Brazilian market, as it provides a clear and structured overview of the country’s fiscalization framework, including both software-based and hardware-based models and upcoming regulatory transitions. It is equally valuable for POS and ERP solution providers, offering essential insights into compliance requirements, fiscal receipt issuance, and system integration expectations necessary to operate within Brazil’s tax environment
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis is a high-level country overview document created to explain the fiscalization model in Brazil in a simplified, business-orientated format. It is particularly suitable for retailers entering the Brazilian market, as it provides a clear and structured overview of the country’s fiscalization framework, including both software-based and hardware-based models and upcoming regulatory transitions. It is equally valuable for POS and ERP solution providers, offering essential insights into compliance requirements, fiscal receipt issuance, and system integration expectations necessary to operate within Brazil’s tax environment
Brazil
30.07.2026.
12:30H
Author: Ivana Picajkić
Legal requirements - BR
Brazil
Author: Ivana Picajkić
It is a detailed reference document that aims to define the full set of legal, regulatory, technical, and procedural requirements for operating in Brazil’s fiscal environment. It covers every compliance obligation necessary for POS systems, retailers, and software developers
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Already subscriber? LoginIt is a detailed reference document that aims to define the full set of legal, regulatory, technical, and procedural requirements for operating in Brazil’s fiscal environment. It covers every compliance obligation necessary for POS systems, retailers, and software developers
Brazil
30.07.2026.
12:29H
Author: Ivana Picajkić
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.
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Already subscriber? LoginThe 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.
Brazil
30.07.2026.
12:26H
Author: Ivana Picajkić