How to invoice in Brazil
In Brazil the legally valid invoice is a government-cleared electronic fiscal document — NF-e for goods and the national NFS-e for services — authorised in real time by the tax authority before the transaction; a plain PDF (the DANFE) is only a printed representation of it. It must show the issuer and customer CNPJ (or CPF for individuals), the document number and access key (chave de acesso), item or service codes, and the applicable taxes. From 2026 fiscal documents also progressively carry the new CBS and IBS tax fields as the country transitions to a dual VAT.
| Brazil at a glance | Detail |
|---|---|
| Currency | BRL (R$) |
| Standard IBS/CBS | 26.5% |
| Tax ID | CNPJ |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Mandatory — live |
Tax ID format: CNPJ: 14 digits in the mask NN.NNN.NNN/NNNN-NN, e.g. 12.345.678/0001-95. From July 2026 newly issued CNPJs may be alphanumeric within the same mask, e.g. 12.ABC.345/01DE-35. Individuals use an 11-digit CPF (NNN.NNN.NNN-NN)..
What Brazilian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and CNPJ
- The client's name and address (and their CNPJ for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per IBS/CBS rate, the rate(s) applied and the IBS/CBS amount
- The total payable, in BRL
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- Issuer and customer CNPJ (or CPF for individuals)
- NF-e/NFS-e access key (chave de acesso) and document number
- CFOP code (goods) or municipal service code (services)
- New CBS and IBS tax fields (phasing in from 2026)
IBS/CBS & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Brazilian IBS/CBS notes such as:
- This document is a commercial invoice; the legally valid tax document is the electronic fiscal invoice (NF-e/NFS-e) authorised by the tax authority.
- Exports of goods and services are immune from IBS/CBS under the tax reform — state the export nature on the fiscal document.
- Issued under Simples Nacional: taxes are collected through the unified DAS regime — indicate the tax regime on the invoice.
E-invoicing in Brazil
B2B e-invoicing is long-established and mandatory. NF-e (goods) has been compulsory since 2008 and is cleared in real time by the state SEFAZ (or the national system) before a sale is valid; the unified national NFS-e (services) standard is being rolled out with mandatory phases through 2026. Documents are signed XML using an ICP-Brasil digital certificate. As part of the 2026 tax-reform pilot, fiscal documents (NF-e/NFC-e/NFS-e) are being updated to carry the new CBS and IBS tax groups, phasing in during 2026 at symbolic pilot rates (~1%).
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Receita Federal do Brasil (RFB) and your state tax authority (SEFAZ) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Brazil
Brazilian B2B typically settles at 28-30 days ("a prazo"), frequently split into 30/60/90-day installments. Boleto bancário and instant Pix transfers are the dominant payment methods.
Questions about invoicing in Brazil
Brazil is replacing its fragmented indirect taxes (ICMS, ISS, PIS/COFINS, IPI) with a dual VAT — CBS (federal) plus IBS (state/municipal) — at a combined reference rate of roughly 26.5% (CBS ~8.8% + IBS ~17.7%); some later government estimates put the eventual standard rate closer to 28%. 2026 is a pilot year at a symbolic ~1%, and the legacy taxes still apply during the 2026-2033 transition, so confirm the correct rate for your goods/services and state.
Yes. Both the issuer and a business customer must show their CNPJ (14-digit company tax ID); individuals are identified by their 11-digit CPF. From July 2026 newly issued CNPJs may be alphanumeric within the same NN.NNN.NNN/NNNN-NN mask.
No. The only legally valid invoice is the electronic fiscal document (NF-e for goods, NFS-e for services) authorised in real time by the tax authority. The PDF or DANFE you print or email is merely a representation of that cleared document, not the invoice itself.
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