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

Starting January 5, 2026, digital fiscal receipts (NFC-e) can only be issued to individual consumers, not companies. Sales to companies must use e-Invoices (NF-e). This change will enhance tax control and consumer documentation. A Simplified DANFE for e-Invoices will facilitate retail operations. Businesses must adapt systems and train staff to comply with these new regulations. From January 5, 20... Read more

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

Brazil’s consumption tax reform begins in 2026 and introduces mandatory changes to electronic invoice layouts (NFC-e and NF-e), adding new fields and validation rules for the new taxes (IBS, CBS, and IS), with failure to adapt potentially leading to invoice rejections or blocked operations. While the 2026 tax rates are for testing only and have no financial impact, most taxpayers must update their... 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

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