🇧🇷 Brazil - E-Invoicing Specifications (NF-e / NFS-e / NFCom / CT-e)

Status: 🟢 Mandatory | Multi-document system active Authority: SEFAZ (Secretaria da Fazenda) + CONFAZ Platform: National Electronic Invoice System (Sistema Nacional de NF-e)

1. Context & Overview

Brazil operates one of the world's most complex e-invoicing ecosystems with multiple document types. The system follows a Clearance Model requiring SEFAZ validation before invoice authorization. With over 1,280 municipalities participating in the National NFS-e System, Brazil mandates nationwide unified e-invoicing by January 1, 2026.

2. Technical Workflow (Clearance Model)

Brazil requires real-time validation through SEFAZ. The process differs by document type but follows a common pattern of signature, submission, validation, and authorization.

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| P[Prepare Document]
    P -->|2. Sign XML| Cert[Digital Certificate (A1/A3)]
    Cert -->|3. Signed XML| WS[SEFAZ Web Services]
    
    subgraph "SEFAZ Processing"
    WS -->|4. Validation| V[Schema + Business Rules]
    V -->|5. Check Status| Q[Quota/Limit Check]
    end
    
    WS -->|6. Authorization| Auth[Return Result]
    Auth -->|7. Signed XML + Protocol| S
    
    S -->|8. Deliver Document| C[Client]
    S -->|9. Store XML| DB[Archive 11 Years]
    
    subgraph "Document Types"
    Auth -.->|NF-e| NF[Nota Fiscal Eletrônica]
    Auth -.->|NFC-e| NFC[Nota Fiscal de Consumidor]
    Auth -.->|NFS-e| NFS[Nota Fiscal de Serviços]
    Auth -.->|NFCom| Com[Nota Fiscal de Comunicação]
    Auth -.->|CT-e| CT[Conhecimento de Transporte]
    end

🧱 Key Components

1. NF-e (Nota Fiscal Eletrônica): Electronic invoice for goods sales between businesses/states
2. NFC-e (Nota Fiscal de Consumidor Eletrônica): Consumer-facing retail invoices
3. NFS-e (Nota Fiscal de Serviço Eletrônica): Service invoices (municipal)
4. NFCom: Telecommunications and communication services
5. CT-e (Conhecimento de Transporte Eletrônico): Electronic freight documents
6. Digital Certificate: ICP-Brasil A1 or A3 certificates required
7. Authorization Protocol: Unique code returned by SEFAZ

3. Data Standards & Formats

A. XML Schema

• Standard: ANATEL/NF-e schemas (XSD)
• Namespace: Varies by document type (urn:http://www.portalfiscal.inf.br/nfe)
• Encoding: UTF-8
• Signature: XMLDSig with ICP-Brasil certificates

B. Document Types & Usage

C. Critical Data Fields

• IE: State tax registration (Inscrição Estadual)
• CNPJ/CPF: Company/Personal tax ID (14/11 digits)
• NCM: Mercosur common nomenclature (8 digits)
• CST/NCM: Tax status codes
• vBC/vICMS: Base value and VAT amount
• pIPI/pICMS: Tax rates
• chNFe: 44-character access key (CNPJ + date + model + series + number + emission type + code)
• cUF: IBGE state code

4. Business Model & Compliance

A. Clearance Workflow

1. Certificate Setup: Install ICP-Brasil digital certificate
2. XML Generation: Create document according to schema
3. Digital Signing: Sign with private key
4. Web Service Submission: Send to SEFAZ endpoint
5. Validation: SEFAZ checks schema, business rules, quotas
6. Authorization: Return signed XML with protocol
7. Delivery: Send XML/DANFE to client
8. Archival: Store for minimum 11 years (updated May 2025)

B. Contingency Mode (Contingência)

• EPEC: Emergency mode for NF-e when SEFAZ unavailable
• FS-DA: Contingency for NFC-e
• SCAN: Federal backup system
• SVC-AN/SVC-RS: Alternative validation centers

C. State-Specific Variations

• State Codes: 11-52 (IBGE codes)
• PISCOFINS: Federal contributions
• ICMS: State VAT (rates vary 7-18%)
• ISS: Municipal service tax
• Municipal NFS-e: Each city may have different requirements

D. Archiving Requirements

• Retention Period: 11 years minimum (132 months) from May 2025
• Format: Original signed XML
• Location: Brazil (data sovereignty)

5. Implementation Checklist

• ICP-Brasil Certificate: Obtain A1/A3 certificate from authorized CA
• SEFAZ Registration: Register with federal and state authorities
• XML Engine: Build schema-compliant XML generator
• Signing Implementation: Integrate XMLDSig with certificates
• Web Services: Connect to multiple SEFAZ endpoints
• DANFE Generation: Create printable NF-e format
• Multi-Document Support: Implement NF-e, NFC-e, NFS-e, CT-e
• Contingency Handling: Build EPEC/SCAN fallback systems
• Status Monitoring: Track authorization protocols
• cXML Generation: Handle cancellation and correction letters
• Event Tracking: Support distribution notifications
• Municipal Integration: Connect to city NFS-e systems

6. Resources

• National Portal: Portal NF-e
• CONFAZ: Confaz.fazenda.gov.br
• Schema Repository: Repository with XSD files
• Development Tools: NF-e Utilities
• NFCom Info: NFCom Specifications