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:
Archiving requirements:
  • 7 Year Period
  • Mandatory


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.

Compliance is complicated

Want to learn more about how Tungsten Network makes the process of staying compliant easier?



  • Mandate information
NF3-e implementation postponed for the State of Espírito Santo The mandatory implementation of the NF3-e has been postponed to 1 June 2023 for the state of Espírito Santo. The NF3-e refers to a specific type of invoice in Brazil- the Electric Energy Electronic invoice. The postponement has been captured in the Ajuste Sinief 2/2023. The updated timeline in respect of the NF3-e implementation looks set for the following trajectory:
  • 1 June 2022: Mato Grosso
  • 1 October 2022: Alagoas, Amapá, Amazonas, Bahia, Maranhão, Mato Grosso do Sul, Pará, Paraíba, Pernambuco, Piauí, Rio de Janeiro, Rio Grande do Norte, Rondônia and Sergipe
  • 1 December 2022: Acre
  • 1 February 2023: Roraima
  • 1 April 2023: Tocantins
  • 1 June 2023: Espírito Santo, Santa Catarina, São Paulo and Minas Gerais
You can read more about e-invoicing in Brazil on our country-specific page here.


  • Mandate information
‘Service’ invoicing delay for select taxpayers Small individual entrepreneurs in Brazil were obligated to use mandatory electronic billing for service invoices from 3 April 2023. This requirement has now been delayed to 1 September 2023. This was likely triggered by a lack of readiness to meet the needs of electronic e-invoicing.  An NFS-e refers to an e-invoice for services in Brazil and provides important information in respect of the service provider, as well as the amount paid.  You can read more about e-invoicing in Brazil on our dedicated country-specific page here. 


  • Country updates
Overhaul of indirect tax regime New governments often herald the introduction of widespread new fiscal policies. President Lula’s recent appointment in Brazil is expected to be synonymous with the introduction of colossal VAT reforms in Brazil. Arguably, this is needed- Brazil has one of the most complex indirect tax regimes in the world, and so a significant part of this change would be the simplification of the tax process in the country. Some proposals put forward as part of this simplification process include:
  • A sub-national VAT on goods and services
  • A second VAT tax at federal level.
E-invoicing momentum is accelerating in South America, and Tungsten is keeping abreast of e-invoicing developments in the region. We will closely monitor e-invoicing developments in Brazil.


  • 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.


  • 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.