Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Technical
iThe Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.
Last news published on: 07.08.2026 | News: 79
Last document published on: 28.05.2026 | Documents: 23
Highlight
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: New Tax Obligations for Foreign Digital Service Providers
Brazil
Author: Ivana Picajkić
Brazil has updated tax regulations for foreign companies offering digital services to local customers, effective August 1, 2026. Under Decree No. 12,955/2026, foreign providers must register and follow local invoicing rules, with taxation based on service consumption. Digital marketplaces may also be liable for collecting Federal and State VAT. Brazil has expanded its tax rules to cover foreign co... Read more
Brazil
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07.08.2026.
08:07H
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Author: Ivana Picajkić
Brazil Postpones Some Federal VAT (CBS) Obligations, While VAT Reform Continues
Brazil
Author: Ivana Picajkić
Brazil postponed certain VAT obligations, including CNPJ registration and CBS tax document issuance, until January 1, 2027, for specific taxpayers. The broader CBS and IBS reforms, including electronic invoicing, continue as planned. Companies must update systems for compliance, particularly for non-resident digital service providers by 2027. Brazil has postponed certain registration and invoicing... Read more
Brazil
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06.08.2026.
08:07H
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Author: Ivana Picajkić
Brazil: New Rules for Pix Automatic and Pix by Contactless Payment
Brazil
Author: Ivana Picajkić
Brazil is expanding Pix with Pix Automático for recurring payments and Pix por Aproximação for contactless transactions. Financial institutions must support these features by October 2026, enhancing alternatives to traditional banking and requiring system updates. Brazil is continuing to expand Pix with two important payment options: Pix Automático for recurring payment... Read more
Brazil
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28.07.2026.
08:24H
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Author: Ivana Picajkić
Brazil Postpones the Taxpayer Identification Number (CNPJ) Registration Requirement for Individuals
Brazil
Author: Ivana Picajkić
Brazil has postponed mandatory CNPJ registration for issuing fiscal documents to January 1, 2027, allowing more preparation time for taxpayers. Brazil’s Federal Tax Authority and the IBS Management Committee have postponed the mandatory CNPJ registration for individuals issuing fiscal documents from July 2026 to January 1, 2027. The measure gives affected taxpayers, including self-employed... Read more
Brazil
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17.07.2026.
08:22H
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Author: Ivana Picajkić
Brazil: August 2026 Updates for Federal VAT (CBS) and State VAT (IBS)
Brazil
Author: Ivana Picajkić
Brazil is updating its electronic fiscal document system for VAT reform, effective August 3, 2026. Businesses must adjust their invoice layouts, ERP systems, and reporting processes for new CBS and IBS fields. Different electronic documents require unique XML structures and validation rules. Transition involves supporting both old and new taxes. Brazil is updating its electronic fiscal document sy... Read more
Brazil
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16.07.2026.
08:14H
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Author: Ivana Picajkić
Brazil Publishes Test CNPJs for Fiscal Document Homologation
Brazil
Author: Ivana Picajkić
Brazil's Federal Tax Authority released an Excel spreadsheet with simulated CNPJs and State Registration numbers for use in the homologation environment. Read more
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Brazil
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15.07.2026.
08:10H
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Author: Ivana Picajkić
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
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12.12.2025.
12:52H
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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
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12.12.2025.
13:20H
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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
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04.12.2025.
15:43H
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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
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30.07.2026.
12:30H
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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
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
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
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30.07.2026.
12:29H
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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.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
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
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30.07.2026.
12:26H
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Author: Ivana Picajkić