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Invoice Types and Requirements in Brazil

An invoice is an essential document used within any country or jurisdiction. As a result, Brazil is no different as it has different types of invoices used within the country. Also, there are requirements put in place to ensure invoicing is done properly around the country.

The Brazilian tax authority takes invoicing seriously. Likewise, both physical and electronic invoices are used within the country. However, some specific activities require electronic invoices.

Types of Invoices and Requirements for Use

Brazil is amongst the first Latin American countries to have an electronic invoice policy. In 2005, the country changed its goods clearance system such that only electronic invoicing is used. Similarly, suppliers are required to submit all electronic invoices to the relevant tax agency before a customer gets their copy of the invoice. To make the entire process easy and successful, the Brazilian government created a tax clearance portal to facilitate invoice clearance.

Some of the invoices used in Brazil are discussed under the following headings.

Nota Fiscal

This type of invoice is described as paper invoice 1 or modelo 1. It is a type of invoice that is used for the sale and shipment of commercial goods. This invoice has a landscape orientation. However, only a handful of businesses use it now. Most companies have switched to an electronic version.

Nota Fiscal Eletrônica

Since 2005, most companies now use Nota Fiscal Eletrônica (NF-e), which is an electronic invoice. for most businesses, using this invoice is mandatory. It is issued when goods are sold. This type of invoice comes in XML format, and a copy must be sent to the Brazilian tax authority. Also, the buyer of the goods receives a copy of the invoice.

Nota Fiscal de Serviços Eletrônica

This type of invoice is issued when a service is rendered between two businesses. Just like NF-e, Nota Fiscal de Serviços Eletrônica (NFS-e) is a mandatory invoice that must be developed during a service transaction. This invoice must also be sent two both the tax authority and the receiver of the service. However, the information within each NFS-e invoice depends on the local tax law within each locality.

Cupom Fiscal Eletrônico

Cupom Fiscal Eletrônico or CT-e translates as electronic transportation knowledge electronic invoice. This document like all other invoices must be submitted to the Brazilian tax authority. Cupom Fiscal Eletrônico is used for all types of product transportation, which may include, air, land, and others.

Cupom Fiscal Eletrônico is generally created by transportation businesses that transport goods to users all across the country. The document serves as the official electronic invoice used for transportation and logistics within Brazil.

Other Invoices

Other invoices are used within Brazil. Most of these invoices are not mandated by the tax authority. These invoices include the following.

  • Nota Fiscal de Venda a Consumidor, which is a paper commercial invoice used in shops and retail.
  • Bilhete de Passagem, which is given to an individual after the purchase of airline, train, and bus tickets.

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