MANDEXA
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Brazil

Live

NF-e / NFS-e clearance live nationwide; tax reform brings DF-e unification by 2026.

Americas · ISO BR · Last updated 2025-02-19

Receita Federal
01

Country overview

Status

Live

Maturity

Established

CTC model

Clearance

Go-live

2008

Peppol

Not used

E-reporting

Required

B2G

Mandatory

B2B

Mandatory

B2C

Mandatory

NFC-e for retail

Taxpayers in scope

—

Main authority

Receita Federal

Next deadline

2026-01-01

IBS/CBS pilot reporting

02

Regulatory timeline

  1. Deadline

    IBS/CBS pilot reporting

03

B2B requirements

B2B status

Mandatory

BR · B2B
Detailed B2B requirements for Brazil are being curated. The structure here will populate as the regulatory body publishes guidance.
04

B2G requirements

B2G status

Mandatory

BR · B2G
Detailed B2G requirements for Brazil are being curated. The structure here will populate as the regulatory body publishes guidance.
05

Mandatory invoice fields

Mandatory field requirements for Brazil have not been curated from an official specification yet. We only publish field-level requirements once they are derived from the applicable national specification or validation artefacts.
06

Technical requirements

Accepted formats

NF-e (XML)NFS-e (national standard)

XML standards

Pending curation

EN 16931 alignment

Pending curation

Peppol

Pending curation

Country-specific CIUS

Pending curation

Validation rules

Pending curation

Mandatory fields

Pending curation

Buyer reference

Pending curation

Seller / buyer identifiers

Pending curation

VAT number requirements

Pending curation

Endpoint identifiers

Pending curation

Transmission channels

SEFAZ state APIsFederal NFS-e environment

APIs / portal

Pending curation

Digital signatures

Pending curation

Archiving format

Pending curation

Retention

Pending curation

07

VAT & tax calculation

VAT calculation reference for Brazil is being curated. The same structure (rates, reverse charge, rounding, credit notes, corrections) will populate once available.
08

E-reporting / CTC

SPED Fiscal / EFD-Reinf; new IBS/CBS reporting from 2026.

Required

Yes

Model

Clearance

09

Authorities & official links

Authorities

Format publishers & specs

10

News & updates

2026-10-10·BR·domestic
UPDATE

Brazil presidential election threatens VAT reform timetable

Flávio Bolsonaro is considering constitutional changes to Brazil’s new dual VAT system, including its estimated...

Effective TBC · verified 2026-10-11Industry source
2026-09-16·BR·Technical specification
FORMAT

RTC IBS/CBS — official technical content updated

New version detected in the official publication ecosystem of Receita Federal. A meaningful technical change was detected in Reforma Tributaria do Consumo. Recorded from the official source only; MANDEXA does not add information the source does not state.

Effective TBC · verified 2026-09-16Receita Federal
2026-09-06·BR·national
DELAY

Brazil Confirms New E-Invoicing Deadlines Through 2027

Brazilian authorities have published a series of updates that reshape the rollout calendar for the country’s e-invoicing and tax reform requirements.

Effective TBC · verified 2026-09-29Industry source
2026-09-02·BR·B2B
UPDATE

Brazil Tax Reform: How the Dual VAT Model (CBS and IBS) Will Impact e-Invoicing

Key insights to help businesses comply with Brazil’s Tax Reform and the dual VAT model consisting of CBS and IBS, and how it impacts electronic invoicing.

Effective TBC · verified 2026-09-18Industry source
·BR·tax_reporting
FORMAT

Receita Federal publica nova documentação técnica das APIs de apuração da CBS

The Brazilian Federal Revenue has published new technical documentation for the APIs used for calculating and reporting the Contribuição sobre Bens e Serviços (CBS), which forms part of the country's VAT / indirect tax reform.

Effective TBC · verified 2026-09-28Receita Federal notícias
·BR·direct_tax
FORMAT

DeRE - Receita Federal publica versão 1.2.0 da documentação técnica da DeRE

The Brazilian Federal Revenue has published version 1.2.0 of the technical documentation for the DeRE digital tax declaration.

Effective TBC · verified 2026-10-11Receita Federal notícias
11

Practical implementation notes

Implementation playbook for Brazil will be added with ERP-perspective notes covering master data, onboarding, mapping, error handling, reconciliation and go-live risks.