Brazil
BRBrazil runs real-time clearance of electronic tax documents. State tax authorities authorise the NF-e for goods, municipalities and the national NFS-e platform handle services, and from 2026 these documents also carry the new CBS and IBS consumption taxes.
Guide reviewed .
Invoicing and electronic documents
NF-e (Nota Fiscal Eletrônica, model 55)
The electronic invoice for goods. It is valid only after the state finance secretariat (SEFAZ) grants an authorisation of use. The issuer must send the XML and the authorisation protocol to the recipient. Brazil does not use Peppol.
Digitally signed NF-e XML with a 44-digit access key; DANFE as the printed auxiliary document · Official source: Portal Nacional da NF-e · FAQ on concept, use and obligation of the NF-e
NFS-e national standard (Emissor Nacional and ADN)
The national service invoice. Municipalities may keep their own authorising systems, but they must use the national layout and share every note with the national data environment (Ambiente de Dados Nacional, ADN). Taxpayers can also issue through the free Emissor Nacional.
National-standard NFS-e XML (DPS and NFS-e), with an IBSCBS group for the new taxes · Official source: NFS-e Nacional (gov.br) · FAQ v1.2, 27 October 2026
Other electronic tax documents (DF-e)
Separate models cover consumer sales (NFC-e, model 65), transport (CT-e, CT-e OS, MDF-e, BP-e), energy, communications, gas, water and imports (Duimp). Each has its own date for carrying CBS and IBS data.
Model-specific XML schemas and technical notes · Official source: CGIBS · Ato Conjunto RFB/CGIBS 4/2026, document obligation dates
CBS and IBS (consumption-tax reform)
The federal Contribuição sobre Bens e Serviços (CBS) and the subnational Imposto sobre Bens e Serviços (IBS), administered by the Receita Federal and the IBS Management Committee (CGIBS). The reform adds tax data to the existing documents; it does not create a new exchange network.
CBS and IBS fields in each DF-e layout, set by technical notes · Official source: CGIBS · guidance with the Receita Federal on CBS and IBS from 1 January 2026
Brazil has no Peppol Authority and no Peppol-based exchange; OpenPeppol is the default authority. An invoice exists legally only once the competent authority has authorised it. For goods, that means the state SEFAZ authorisation of the NF-e. For services, it means the municipal or national NFS-e platform. The sources reviewed describe no link between this clearance and an international e-invoice network. Exporters and importers still issue NF-e for foreign-trade operations, and imports will carry CBS and IBS data through the Duimp. See the NF-e FAQ.
The reform dates depend on the document model, the service category and the tax regime, so check each against Ato Conjunto RFB/CGIBS 4/2026 and the current technical notes. Article 2 of that act announced a 2026 compliance programme, which was not reviewed here. Using the Emissor Nacional and filling in the CBS and IBS fields follow separate schedules.
Legal guide
B2B and B2G · goods (NF-e)
Mandatory for covered taxpayersTaxpayers in the sectors and CNAE activity codes listed in ICMS Protocols 10/2007 and 42/2009 must issue NF-e instead of paper models 1 and 1-A. States may extend the obligation. NF-e is mandatory for sales to public bodies and state companies. Since 1 December 2010, foreign-trade (import and export) operations require NF-e regardless of activity.
Official source: Portal Nacional da NF-e · FAQ on concept, use and obligation of the NF-eB2B · services (NFS-e)
Mandatory under municipal and national rulesMEIs must issue through the Emissor Nacional, even where their municipality has its own system. Since 1 January 2026, municipalities must adapt their systems to the national layout and share notes with the ADN (Lei Complementar 214/2025, art. 62). Failure leads to suspension of voluntary federal transfers.
Official source: NFS-e Nacional (gov.br) · FAQ v1.2, 27 October 2026B2B · Simples Nacional service providers
Planned from 1 November 2026Micro and small companies (ME and EPP) in the Simples Nacional must issue NFS-e exclusively through the Emissor Nacional for competence dates from 1 November 2026. This applies even in municipalities with their own issuer.
Official source: NFS-e Nacional (gov.br) · Simples Nacional obligation to use the Emissor NacionalTax reform · CBS and IBS in electronic documents
Phased from 3 August 2026Ato Conjunto RFB/CGIBS 4/2026 sets the dates from which documents must carry CBS and IBS data. NF-e, NFC-e, CT-e, MDF-e and NF3e start on 3 August 2026; most NFS-e on 1 October 2026; digital platforms, rentals and other categories on 1 December 2026. Simples Nacional taxpayers start on 1 January 2027. Until 31 December 2026, notes without these fields are not rejected, but the omission counts as non-compliance.
Official source: CGIBS · Ato Conjunto RFB/CGIBS 4/2026, document obligation datesTax reform · 2026 test year
Payment waived if obligations are metIn 2026, taxpayers that meet the ancillary obligations, including correct issuance of electronic documents, are released from paying CBS and IBS.
Official source: CGIBS · guidance with the Receita Federal on CBS and IBS from 1 January 2026
Timeline
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First NF-e obligation
Cigarette and fuel companies had to issue only electronic invoices under ICMS Protocol 10/2007. Further sectors followed from 1 September 2008.
Official source: Serpro · Receita Federal press release on the April 2008 NF-e obligation -
MEI service invoices move to the national NFS-e
The Simples Nacional Management Committee (CGSN) postponed the MEI obligation to this date through Resolução CGSN 172.
Official source: Receita Federal · minutes of the 64th CGSN meeting, 30 March 2023 -
Municipal NFS-e systems join the national standard
Municipalities must use the national layout and share NFS-e with the ADN. CBS and IBS enter their test year.
Official source: NFS-e Nacional (gov.br) · FAQ v1.2, 27 October 2026 -
CBS and IBS data in NF-e and transport documents
First group of documents must carry CBS and IBS data, including NF-e, NFC-e, CT-e and MDF-e.
Official source: CGIBS · Ato Conjunto RFB/CGIBS 4/2026, document obligation dates - Upcoming at review
Simples Nacional companies use the Emissor Nacional
Announced obligation for ME and EPP service providers in the Simples Nacional.
Official source: NFS-e Nacional (gov.br) · Simples Nacional obligation to use the Emissor Nacional - Upcoming at review
Remaining document categories
Scheduled start for NFS-e of digital platforms, rentals and condominium charges, and for the NF-e ABI on real-estate sales.
Official source: CGIBS · Ato Conjunto RFB/CGIBS 4/2026, document obligation dates - Upcoming at review
Simples Nacional and imports carry CBS and IBS data
Scheduled start for Simples Nacional taxpayers and for the Duimp import declaration.
Official source: CGIBS · Ato Conjunto RFB/CGIBS 4/2026, document obligation dates
Peppol in Brazil
- Directory participants
- 13
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 11 participants
- 10 participants
- ApplicationResponse6 participants
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
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| 1 | |
| 1 | |
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| 1 | |
| 1 | |
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Registration dates in the current Directory snapshot.