Brazil has a very high number of municipalities with different e-invoicing standards for each. This is one of the reasons why this country has one of the most complex CTC models in the world. Moreover, the tax that levies the consumption of services (ISSQN – Imposto Sobre Serviços de Qualquer Natureza) is and regulated by each of the municipalities, which makes it only harder to comply with a vast variety of requirements.

Source Pagero