Brazil’s e-invoicing system differs significantly from other countries, and arguably can be said to have one of the most challenging tax systems in the world. 

Brazil’s tax topography is complicated, typically hosting a different e-invoicing format for different services. For example, Brazil holds a different invoice format specifically for energy services, also referred to as NF3-e. 

This month, via an official publication in the Diario Oficial da Uniao), Brazil has delayed the mandatory implementation of the NF3-e in line with the following: 

• 1 June 2023: Minas Gerais 
• 1 October 2023: Espirito Santo 
• 1 January 2024: Santa Catarina 
• 1 June 2024: Sao Paulo  

These changes took effect on 17 May 2023, with the date of their publication present in the Diário Oficial da União (DOU). 

You can refer to further e-invoicing developments in Brazil on our dedicated country-specific page here.