How does electronic invoicing work in Brazil? (NF-e, NFS-e, NFCom, and CT-e)

The National Council for Fiscal Policy (CONFAZ) published SINIEF Adjustment  No. 2/2025, modifying the rules for archiving and maintaining digital files (XML) of Electronic Tax Documents. As of May 1, 2025, all electronic tax documents must be archived in digital format for a minimum period of 132 months (11 years).

*Affected tax documents: NF-e, NFC-e, CT-e, CT-e OS, MDF-e, BP-e, NF3e, GTV-e, DC-e, NFCom.

Summary of E-Invoicing in Brazil

• Types of Electronic Invoices: Brazil’s electronic invoicing system mandates the use of various documents, including Nota Fiscal Eletrônica (NF-e) for goods sales, Nota Fiscal de Serviços Eletrônica (NFS-e) for services, Nota Fiscal de Serviços de Comunicação Eletrônica (NFCom) for telecommunications, and Conhecimento de Transporte Eletrônico (CT-e) for freight transport. Each document serves a specific purpose in enhancing tax management and transparency.
• Common Requirements and Process: All electronic invoices must be generated in XML format, electronically signed, and validated by the Secretaria da Fazenda (SEFAZ) before use. The process involves obtaining a digital certificate, submitting the document for validation, and securely archiving them for at least five years to ensure compliance with tax regulations.
• Benefits of the System: The implementation of electronic invoicing in Brazil has resulted in significant benefits, including cost reductions through the elimination of paper, increased operational efficiency, enhanced tax control and transparency, and improved security and traceability of transactions, ultimately fostering better relationships between businesses and tax authorities.