- Brazil now allows electronic invoices (NF-e) to be issued through authorized intermediaries called Subscription and Authorization Providers (PAA), per Technical Note 2026.001 (v1.00).
- PAAs handle the technical aspects of invoicing, but legal responsibility remains with the taxpayer.
- A new PAA-specific XML structure (“infPAA”) and dedicated identification rules, including special issuance types and number ranges (series 970–979), have been introduced.
- Only approved providers can be used, with strict technical, validation, and cryptographic requirements; invoices must be processed via the SEFAZ Virtual RS environment.
- The reform aims to simplify e-invoicing for businesses while increasing compliance, security, and standardization.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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