The purpose of this document is to describe how electronic invoices are handled in Brazil. This document explains e-Invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Brazil.

Overview of NF-e web services and technical access points used by Brazilian tax authorities.

Official XSD schemas defining the structure and validation rules for NF-e/NFC-e events introduced in connection with Brazil’s RTC and the IBS/CBS framework.

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

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

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