E-invoicing model:
  • Pre-clearance
Mandatory file format:
  • NF-e, CT-e and MDF-e: XML’s harmonised on the federal level
  • Presentation: DANFE for NF-e, DACTE for CT-e and DAMDFE for MDF-e
  • NFS-e: XML’s established on municipal levels
B2G requirements:
  • SEFAZ
Archiving requirements:
  • 7 Year Period
E-signature:
  • Mandatory

Summary

Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.

Updates

11.17.22

  • Mandate information
Update on e-invoicing system for service invoices (NFS-e) The implementation of the NFS-e endeavours to accomplish a dual purpose: to facilitate the tax process for taxpayers but also to be a database (ADN - National Data Environment) to be used by the tax authorities in the event of inspections. The national standard system for the NFS-e (Service e-Invoice) in Brazil is currently at testing stage, with only seven cities selected to start the pilot project. The municipalities can adhere to the use of the NFS-e system - both those that already have an electronic system and those that do not. Municipalities are therefore not required to use the system, however, the municipalities that do not will also not have access to the national database. As of January 2023, individual microentrepreneurs (known as MEI in Brazil) will be required to issue their service invoices from the NFS-e system.

08.19.22

  • Mandate information
New e-invoicing requirements In a fast-paced month for e-invoicing developments in South America, Brazilian tax authorities have announced plans for a new partial e-invoicing mandate which will require certain taxpayers to issue e-invoices via a government portal from 1st January 2023. From 1st January 2023, individual micro-entrepreneurs (MEI) issuing invoices e-invoices for services not subject to the Interstate Sales Tax (ICMS) are obligated to issue e-invoices. E-invoicing for supplies to individuals remains optional. Tungsten Network will continue to monitor e-invoicing developments in Brazil as we await further details relating to the mandate.

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