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 moreNew document was uploaded: 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
Brazil Approves Second Law to Put New VAT System into Practice
Brazil
Author: Ivana Picajkić
Brazil’s PLP 108/2024 puts its new dual VAT system into operation, introducing a federal CBS (8.8%) and a state-municipal IBS (17.7%) to replace PIS, COFINS, ICMS and ISS between 2026 and 2033, alongside a new Selective Tax on products like alcohol and tobacco. The law creates a national IBS authority, sets detailed technical and sector rules, and provides transition, anti-evasion and social measu... Read more
Brazil’s PLP 108/2024 puts its new dual VAT system into operation, introducing a federal CBS (8.8%)... Read more
Brazil Introduces Split Payment VAT System to Strengthen Tax Collection
Brazil
Author: Vukašin Santo
Brazil is introducing a split payment VAT system under which VAT is automatically withheld at the time of electronic payment and transferred directly to tax authorities, aiming to reduce fraud, delays, and cash-flow manipulation. Built on Brazil’s advanced e-invoicing and banking infrastructure, the reform enables real-time VAT settlement and crediting only after payment, potentially setting a glo... Read more
Brazil is introducing a split payment VAT system under which VAT is automatically withheld at the ti... Read more
Brazil: Minas Gerais Requires Accreditation of Software Used by Fuel Retailers (Gas Stations)
Brazil
Author: Ivana Picajkić
The State Finance Secretariat of Minas Gerais (SEF/MG) has issued Ordinance SRE No. 277, requiring software companies whose systems are used by fuel retailers to be officially accredited when issuing NF-e and NFC-e, with obligations applying from 2 February 2026. From that date, fuel retailers in Minas Gerais must ensure their accredited software providers include mandatory Group ZD (Technical Man... Read more
The State Finance Secretariat of Minas Gerais (SEF/MG) has issued Ordinance SRE No. 277, requiring s... Read more
Brazil Tax Reform 2026–2032
Brazil
Author: Ivana Picajkić
Brazil’s Tax Reform 2026–2032 introduces a phased replacement of multiple indirect taxes with a dual VAT system (CBS at the federal level and IBS at the state and municipal levels), aiming to simplify taxation and eliminate cascading effects. The reform includes gradual implementation, transitional coexistence of old and new taxes, and major impacts on invoicing, compliance, and fiscal reporting s... Read more
Brazil’s Tax Reform 2026–2032 introduces a phased replacement of multiple indirect taxes with a dual... Read more
Brazil Updates E-Invoice Rules with New Fiscal Regulation (SINIEF Adjustment 49/2025)
Brazil
Author: Ivana Picajkić
The Fiscal Regulation (SINIEF Adjustment 49/2025), published on December 9, 2025, standardizes tax document issuance for advance payments, inventory losses, invoice corrections, and failed deliveries. Read more
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The Fiscal Regulation (SINIEF Adjustment 49/2025), published on December 9, 2025, standardizes tax d... 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