Brazil

Brazil

Mandate Live Updated 2026-01-051 change this quarter
Baseline

NF-e / NFS-e / CT-e (SPED Framework)

Brazil operates one of the world's most comprehensive and mature eInvoicing systems through the SPED framework. Different document types cover goods (NF-e), services (NFS-e), and transport (CT-e), each with distinct tax authority oversight.

Key Dates

2006NF-e (goods) initially launched
2008NF-e mandatory for major sectors
2023National NFS-e (services) standardization launched

Who is in scope

Virtually all businesses across all sectors. Different document types for different transaction types.

Process

Seller generates XML → submits to SEFAZ (state authority for NF-e) or municipal authority (NFS-e) → authority validates and authorizes → authorized document with protocol number sent to buyer.

Official Sources

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