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E-Invoicing In Brazil

Component 9 – 1
Tax Authority

SEFAZ – Secretaria da Fazenda.

PREFEITURA – The equivalent in each city council

Component 10 – 1
Mandatory Status

Mandatory

Component 11 – 1
Format

XMLDsig

Component 13 – 1
e-Signature

Mandatory

Component 14 – 1
Archiving

5 years

In Brazil, there are two main e-Invoicing models: One is for service invoices and the other isfor goods invoices. Each of them must be reported to separate tax collection authorities. To sign invoices, a certificate from a certification authority authorized by Brazilian Public Key Infrastructure (ICP-Brasil) is required, as well as a preliminary test with the SEFAZ. There are different e-Invoice formats, all in XML,but have different structures depending on the nature of the good to be invoiced:

  •  NF-e: for goods
  • NFS-e: for services
  • CT-e: Waybill for the transportation of goods.