Return to mapElectronic Invoicing and e-Transport Documents in Brazil
Electronic invoicing in Brazil is one of the most consolidated systems in the world, managed by the Secretaria da Fazenda (SEFAZ) and municipal prefectures. Its use is mandatory for all companies and it is organized into different models depending on the type of transaction. NF e is used for the sale of goods, NFS e for the provision of services, NFCom for the telecommunications sector, and CT e for the transport of goods.
Characteristics of the Nota Fiscal Eletrônica (NF-e) in Brazil
The Nota Fiscal Eletrônica (NF-e) is the electronic tax document that replaces the physical invoice in the sale of goods. Its purpose is to register commercial transactions between companies, ensuring tax validity, operational traceability, and fiscal control throughout the country.
Mandatory use
The use of NF-e is mandatory for all companies that commercialize goods or products subject to ICMS (Imposto sobre Circulação de Mercadorias e Serviços), including manufacturers, wholesalers, retailers, and importing or exporting companies.
Invoice format
The NF-e is generated in XML format according to the national standard defined by SEFAZ. It includes information about the issuer, the recipient, products, values, and associated taxes.
Electronic signature
Every NF-e must be electronically signed with a digital certificate issued by a certification authority accredited by ICP Brasil.
Archiving
Issuers and recipients must keep the XML files and the DANFE for at least five years to ensure availability for inquiries or tax audits.
Prerequisites
To issue a Nota Fiscal Eletrônica (NF-e) in Brazil, companies must meet several technical and administrative requirements established by SEFAZ. These include:
- A valid digital certificate issued by a certification authority accredited by ICP Brasil, used to electronically sign invoices.
- A billing system compatible with the XML standard defined by SEFAZ.
- Validation with SEFAZ of the company’s status as an authorized issuer of electronic tax documents.
- Integration testing and communication tests with the SEFAZ web services to confirm the correct transmission of documents.
Tax control
Before shipping the goods, the company must send the NF-e to SEFAZ for authorization. Only after receiving the authorization for use is the transaction considered valid for tax purposes.
Printing format
Once validated, the Documento Auxiliar da Nota Fiscal Eletrônica (DANFE) is generated. This is the printed representation that must physically accompany the goods during transport.
Invoice workflow of the Nota Fiscal Eletrônica (NF-e) in Brazil
The invoice workflow of the Nota Fiscal Eletrônica (NF-e) includes several stages that guarantee the legal validity of the document and tax oversight by SEFAZ. This process enables full traceability and secure registration of goods sales transactions.
Document generation
The issuer’s ERP system generates the XML file with all the commercial transaction details, including information about the seller, buyer, products, taxes, and total amounts.
Electronic signature
The XML file is electronically signed with the company’s digital certificate to guarantee the authenticity of the issuer and the integrity of the content.
Submission and validation with SEFAZ
The signed document is sent electronically to SEFAZ through web services. The tax authority validates the structure and data in the NF-e and, if everything is correct, issues an authorization for use that grants tax validity to the document.
DANFE issuance
Once the NF-e is authorized, the Documento Auxiliar da Nota Fiscal Eletrônica (DANFE) is generated. This is the printed representation that must accompany the goods during transport.
Archiving
Issuers and recipients must store the XML file and the DANFE for at least five years to ensure availability for inquiries or tax audits.
FAQs about the Nota Fiscal Eletrônica (NF-e)
Which tax authority regulates the NF-e in Brazil?
The NF-e is regulated by the Secretaria da Fazenda (SEFAZ), which validates, authorizes, and maintains records of commercial transactions between companies.
Which transactions require issuing an NF-e?
It must be issued for any sale of goods or products subject to ICMS, including interstate operations, imports, and transfers between company branches.
What is the difference between NF-e and NFC-e?
NF-e is used for B2B and B2G transactions, while NFC-e applies to sales to end consumers at retail points of sale.
What happens if SEFAZ rejects an NF-e?
If the document is rejected, the invoice has no tax validity. The issuer must correct the errors indicated by SEFAZ and resend the XML to obtain a new authorization for use.
What is the Simplified DANFE?
It is a shortened version of the Documento Auxiliar da Nota Fiscal Eletrônica (DANFE). It summarizes the key data of an NF-e in a reduced and label format.
Characteristics of the Nota Fiscal de Serviços Eletrônica (NFS-e) in Brazil
The Nota Fiscal de Serviços Eletrônica (NFS-e) is the electronic document used to register service transactions in Brazil. It is managed by municipal authorities (prefeituras), although the federal government has established a National NFS-e System to unify its format and simplify issuance across the entire country.
Mandatory use
Issuing NFS-e is mandatory for all service providers, whether legal entities or self employed professionals, that are subject to the Imposto sobre Serviços de Qualquer Natureza (ISSQN).
Invoice format
The NFS-e is generated as a structured XML file that contains information about the issuer, the recipient, a description of the service, values, taxes, and a verification code. Since the creation of the National NFS-e System, all municipalities must allow the issuance of the document in a standardized XML format, ensuring interoperability across different jurisdictions.
Electronic signature
Each NFS-e must be electronically signed using a digital certificate issued by a certification authority accredited by ICP Brasil. This guarantees the authenticity of the issuer and the integrity of the document.
Archiving
Service providers must keep the XML files of their NFS-e documents for five years, in accordance with tax regulations, ensuring availability for inquiries or municipal and national audits.
Prerequisites
To issue a Nota Fiscal de Serviços Eletrônica (NFS-e), companies and professionals must meet the following technical and administrative requirements:
- A valid digital certificate issued by an ICP Brasil accredited certification authority.
- An active municipal registration, authorized by the respective prefeitura.
- A billing system compatible with the national NFS-e XML format.
- Integration with the web services of the Secretaria de Finanças (SEFIN) or the local municipality for validation and transmission of documents.
Tax control
Each NFS-e must be sent electronically to the municipal tax authority or to the National NFS-e System before it is delivered to the customer. Only after validation does the invoice acquire tax validity and become eligible for use in tax procedures.
Invoice workflow of the Nota Fiscal de Serviços Eletrônica (NFS-e) in Brazil
The issuance process of the NFS-e ensures traceability, security, and tax compliance for all service transactions. Its workflow consists of several steps that integrate municipal systems with the National NFS-e System.
Document generation
The taxpayer generates the XML file through their billing system. This document includes the tax data of the issuer and the recipient, a detailed description of the service, the tax basis, and the applicable taxes.
Electronic signature
The XML file is digitally signed with an ICP Brasil certificate to ensure the authenticity of the issuer and the integrity of the content.
Submission and validation
The NFS-e is transmitted to the Secretaria de Finanças (SEFIN) or the municipal system. The system validates the data and, if everything is correct, issues an authorization for use, which grants legal validity to the invoice and allows it to be sent to the final customer.
Archiving
The issuer must keep the XML of the issued NFS-e for at least five years, ensuring availability for municipal tax audits or compliance requirements.
FAQs about the Nota Fiscal de Serviços Eletrônica (NFS-e)
Which taxes are declared through the NFS-e?
Mainly the ISSQN, a municipal tax on services of any nature.
Does each municipality have its own NFS-e system?
No. The National NFS-e System was created so that municipalities can adopt a unified NFS-e format.
What is the DPS in the National NFS-e System?
The Declaração de Prestação de Serviços (DPS) is the step prior to issuing the NFS-e. It allows the taxpayer to report service information to SEFIN before generating the final invoice.
Can a validated NFS-e be cancelled?
Yes, as long as a cancellation event is submitted and authorized by the municipal or national system within the timeframe established by regulation.
What are the benefits of the unified national format?
It reduces administrative workload, ensures interoperability between municipalities, and enables centralized issuance through integrated systems.
Characteristics of the Nota Fiscal de Serviços de Comunicação Eletrônica (NFCom) in Brazil
The Nota Fiscal de Serviços de Comunicação Eletrônica (NFCom) is the electronic document created to register transactions in the communications and telecommunications sector in Brazil. It replaces the former models 21 and 22, unifying billing processes and tax control in a more modern and automated system.
Mandatory use
Issuing the NFCom is mandatory for all companies providing telecommunications, broadcasting, fixed or mobile telephony, internet, or pay TV services, in accordance with Ajuste SINIEF 34 24.
Invoice format
The NFCom is issued in a standardized national XML format. The file contains information about the issuer, the recipient, the services provided, billed values, applicable taxes, and sector specific fiscal codes.
Electronic signature
Each NFCom must be signed with a digital certificate issued by an ICP Brasil accredited authority to guarantee the authenticity of the issuer and the integrity of the document.
Archiving
Issuers must store NFCom documents in XML format for five years, ensuring availability for audits or tax reviews by SEFAZ.
Prerequisites
To issue an NFCom, companies must comply with the following technical and administrative requirements established by SEFAZ:
- A valid ICP Brasil digital certificate
- A billing system compatible with the NFCom XML model
- Integration and validation tests with SEFAZ before beginning official issuance
- Registration and authorization with the state Secretaria da Fazenda as an electronic issuer
Tax control
The NFCom must be transmitted to SEFAZ for validation. The system also allows the registration of associated events such as cancellations, replacements, or corrections to ensure full control over the lifecycle of each invoice.
Printing format
Once validated, the Documento Auxiliar da Nota Fiscal de Serviços de Comunicação Eletrônica (DANFE NFCom) can be generated. This is a graphic representation that may be provided to the customer or kept as a backup of the electronic document.
Invoice workflow of the Nota Fiscal de Serviços de Comunicação Eletrônica (NFCom) in Brazil
The workflow of the NFCom follows an electronic process similar to the NF-e, ensuring automation and traceability of transactions in the communications sector.
Document generation
The issuer generates the NFCom in XML format through their billing system. The file includes all fiscal and technical information related to the communication service provided, as well as applicable values and taxes.
Electronic signature
The XML file is electronically signed with an ICP Brasil certificate to guarantee the authenticity of the issuer and the integrity of the content.
Submission and validation
The signed document is transmitted electronically to SEFAZ. The tax authority validates the structure and data in the file and, if it meets the requirements, issues an authorization for use that grants tax validity to the document.
Event registration
The system allows the registration of events related to the NFCom such as cancellations, corrections, or replacements. These events ensure full traceability of each document and continuous updates to tax information.
Archiving
The issuer and the recipient must store NFCom documents in XML format for five years to ensure availability for audits or SEFAZ requirements.
FAQs about the Nota Fiscal de Serviços de Comunicação Eletrônica (NFCom)
Which documents does NFCom replace?
It replaces models 21 and 22, which were previously used by telecommunications companies.
Which types of services must issue NFCom?
All telecommunications services, including telephony, internet, pay TV, and data transmission.
Can correction or cancellation events be registered?
Yes. NFCom supports the registration of electronic events, including cancellations, replacements, or adjustments, directly with SEFAZ.
What is the difference between NFCom and NF-e?
Although they share the same XML structure and electronic signature, NFCom includes specific fields required for communication services.
How is supervision of the sector carried out?
SEFAZ receives XML files in real time and cross checks them with data from the National Telecommunications Agency (ANATEL), strengthening control over operations.
Characteristics of the Conhecimento de Transporte Eletrônico (CT-e) in Brazil
The Conhecimento de Transporte Eletrônico (CT-e) is the electronic document used to support and control freight transport operations in Brazil. It replaces the paper documents previously used to register the movement of goods, ensuring logistical traceability, tax transparency, and fiscal oversight by the Secretaria da Fazenda (SEFAZ).
Mandatory use
The use of the CT-e is mandatory for all freight transport companies operating by road, rail, air, waterway, or multimodal services that move goods within Brazilian territory.
Format
The CT-e is issued in XML format based on the technical standard defined by SEFAZ. The document includes information about the issuer, the shipper and recipient, the origin and destination of the shipment, the nature of the transport, the service values, and applicable taxes.
Electronic signature
Every CT-e must be signed with a digital certificate issued by an ICP Brasil accredited authority to guarantee the authenticity of the issuer and the integrity of the document.
Archiving
CT-e XML files must be stored for five years by both the carrier and the contracting customer, ensuring availability for audits or tax reviews.
Prerequisites
To issue a Conhecimento de Transporte Eletrônico (CT-e), companies must comply with the following technical and administrative requirements:
- A valid digital certificate issued by an ICP Brasil accredited authority.
- A billing system compatible with the standard XML model of the CT-e.
- Integration and validation tests with SEFAZ before starting official issuance.
- Registration and authorization with the state Secretaria da Fazenda as an electronic issuer.
Tax control
Before transport begins, the CT-e must be sent electronically to SEFAZ for validation. After receiving the authorization for use, the document becomes valid for tax purposes and may accompany the cargo during its journey.
Printing format
Once validated, the Documento Auxiliar do Conhecimento de Transporte Eletrônico (DACTE) is generated. This graphic representation of the CT-e must physically accompany the goods throughout the entire transport route.
Invoice workflow of the Conhecimento de Transporte Eletrônico (CT-e) in Brazil
The workflow of the CT-e follows an electronic process that ensures the legality and traceability of every transport operation. This system enables efficient control over the circulation of goods and supports fiscal oversight by SEFAZ.
Document generation
The carrier generates the CT e in XML format through their billing system, including information about the issuer, the recipient, vehicle data, transport route, values, and applicable taxes.
Electronic signature
The XML file is electronically signed with an ICP Brasil certificate, guaranteeing the identity of the issuer and the integrity of the document's content.
Submission and validation
The signed CT-e is transmitted electronically to SEFAZ. The tax authority validates the structure and data of the document and, once approved, issues the authorization for use, which grants full tax validity.
DACTE Issuance
After the authorization for use is issued, the Documento Auxiliar do Conhecimento de Transporte Eletrônico (DACTE) is generated. This is the graphic representation of the CT-e and must physically accompany the cargo during transport as fiscal and operational support.
Archiving
The issuer and the contracting party must keep the CT-e XML files and the DACTE for five years to ensure availability for audits or SEFAZ reviews.
FAQs about the Conhecimento de Transporte Eletrônico (CT-e)
Which operations require issuing a CT-e?
Any freight or goods transport service, whether contracted by individuals or legal entities, within Brazilian territory.
What information does the CT-e contain?
Data about the carrier, shipper, recipient, vehicle, route, freight values, taxes, and type of cargo.
What is the DACTE and what is it used for?
The Documento Auxiliar do CT-e (DACTE) is the graphic representation of the CT-e XML. It must physically accompany the cargo throughout the entire route.
Can a CT-e be cancelled?
Yes, as long as it is cancelled within the maximum timeframe after authorization and the transport has not yet begun.
What advantages does the CT-e offer compared to the traditional system?
It reduces physical documentation, accelerates logistical processes, improves fiscal control, and enables real time traceability of goods transport.
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