This document explains Brazil’s Technical Note 2026.001 v1.00 on the Provider of Electronic Tax Document Signature and Authorization (PAA). It defines how an authorized provider can digitally sign and submit electronic tax documents, such as NF-e and NFC-e, on behalf of taxpayers. The document describes the technical model, including RSA keys, digital signatures, XML structure, taxpayer accreditation, and document series rules. Read more

This document explains Brazil’s Technical Note 2026.001 v1.00 on the Provider of Electronic Tax Document Signature and Authorization (PAA). It defines how an authorized provider can digitally sign and submit electronic tax documents, such as NF-e and NFC-e, on behalf of taxpayers. The document describes the technical model, including RSA keys, digital signatures, XML structure, taxpayer accreditation, and document series rules. Read more

This document explains Brazil’s Technical Note 2025.002-RTC v1.36, which updates the NF-e and NFC-e layouts to support Brazil’s new tax reform. It introduces fields and validation rules for the new taxes: IBS, CBS, and Selective Tax (IS). The document describes changes to XML schemas, invoice item fields, tax classification codes, authorization protocols, and new fiscal events. Read more

This document explains Brazil’s Technical Note 2025.002-RTC v1.36, which updates the NF-e and NFC-e layouts to support Brazil’s new tax reform. It introduces fields and validation rules for the new taxes: IBS, CBS, and Selective Tax (IS). The document describes changes to XML schemas, invoice item fields, tax classification codes, authorization protocols, and new fiscal events. Read more

This document explains Brazil’s Technical Note 2026.004 v1.00, which updates the NF-e and NFC-e systems for the new alphanumeric CNPJ format. It focuses on technical changes to XML schemas, CNPJ fields, access keys, and related web services. Read more

Brazil has started the practical rollout of its new VAT-style tax system, requiring businesses to prepare for CBS/IBS e-invoice reporting, possible penalties from August 2026, and voluntary B2B split payments from 2027. Brazil is moving forward with its major indirect tax reform, which will gradually replace PIS, Cofins, ICMS and ISS with two new VAT-style taxes: the federal VAT (CBS) and the stat... Read more