Invoice Requirements for Brazil (Cross-Border)

Brazil clears NF-e (goods) and NFS-e (services) through SEFAZ before shipment; indirect tax is layered (ICMS/IPI/ISS) with a dual CBS/IBS VAT phasing in from 2026.

E-invoicing: Mandatory Other (ICMS/IPI/ISS) Complexity: High

Brazil has one of the world's most mature clearance systems: goods use the NF-e and services the NFS-e, each authorised by the state tax authority (SEFAZ) before the goods ship or the service is rendered. The authorised XML carries an access key (chave de acesso) and protocol number. Indirect tax is layered (ICMS, IPI, ISS, PIS/COFINS) rather than a single VAT — though the 2023 reform introduces a dual CBS/IBS VAT being phased in from 2026. Issuers need a CNPJ; domestic invoices are in Portuguese and BRL. Keep records for 5 years.

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What a compliant invoice issued in Brazil must include

At minimum, an invoice issued in Brazil should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Nfe access key Cfop code Ncm code Incoterms Country of origin Gross weight Net weight Number of packages

Last reviewed June 9, 2026

At a glance

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E-invoicing
Mandatory
E-invoicing model
Clearance
Platform
SEFAZ (NF-e / NFS-e)
Format
NF-e XML
Tax system
Other (ICMS/IPI/ISS)
Tax ID
CNPJ
Tax ID on invoice
Required
Reverse charge (B2B)
No
Invoice language
PT
Local currency required
Yes
Keep records for
5 years
Customs invoice (goods)
Yes
Complexity
High
SWIFT/BIC codes & payment requirements for Brazil Banks, correspondent data and local payment rules for Brazil.

Example: an invoice issued in Brazil

Example: an invoice issued in Brazil — CNPJ, Other (ICMS/IPI/ISS), NF-e XML
Illustrative invoice issued by a seller in Brazil, showing the local tax-ID label, the Other (ICMS/IPI/ISS) line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
China
Egypt
France
Germany

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.