MANDEXA

System status

LIVE DATA SYNC

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

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

Regulatory timeline

2026-01-01Deadline
IBS/CBS pilot reporting

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.

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.

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.

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

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.

E-reporting / CTC

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

Required

Yes

Model

Clearance

Authorities & official links

Authorities

Receita Federal
Tax authority
https://www.gov.br/receitafederal

Format publishers & specs

Receita Federal — NF-e / NFC-e
https://www.nfe.fazenda.gov.br
Abrasf — NFS-e national layout
https://www.abrasf.org.br

News & updates

No regulatory updates recorded yet for Brazil.

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.