Educational guide
How to Invoice in Brazil
What Brazil's official sources say about the nota fiscal and the 2026 CBS and IBS test year, quoted in Portuguese with our translation, plus one worked example in BRL.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
The NF-e portal (Brazil, checked October 31, 2026) says the Nota Fiscal eletrônica (NF-e) is "coordenada pelo ENCAT e desenvolvida em parceria com a Receita Federal do Brasil" (our translation: coordinated by ENCAT and developed in partnership with Brazil's Federal Revenue Service) and replaces the paper nota fiscal with an electronic one "com validade jurídica para todos os fins" (our translation: with legal validity for all purposes). For services, the gov.br NFS-e service page (Brazil, last modified October 29, 2026) says: "Emita a NFS-e de Padrão Nacional para gerar a nota fiscal digital que formaliza a prestação de serviços." (our translation: Issue the national-standard NFS-e to generate the digital nota fiscal that formalizes the provision of services.)
Brazil is also changing its consumption taxes. The Receita Federal's reform explainer (Brazil, updated October 16, 2026) says the reform is "atualmente em processo de implementação no Brasil" (our translation: currently being implemented in Brazil) and lists 2026 as the "Ano teste da CBS e do IBS" (our translation: test year for the CBS and the IBS).
This guide quotes those sources and doesn't give tax advice. Which documents you issue and which taxes apply depend on your business, your tax regime and where you operate, so ask a local accountant (contador) or check the Receita Federal's guidance.
Worked example (sample figures, not suggested prices): in 2026, a company outside the Simples Nacional issues a nota fiscal for a service worth BRL 10,000.00. At the test rates in the Receita Federal quote in the tax section below, the CBS shown on the nota is 10,000.00 × 0.9% = BRL 90.00 and the IBS shown is 10,000.00 × 0.1% = BRL 10.00, BRL 100.00 shown in all. The same Receita Federal explainer (Brazil, updated October 16, 2026) says: "Ficará isenta a arrecadação da taxa de prova da CBS e do IBS, em 2026, para os contribuintes que cumprirem com as obrigações acessórias, conforme a legislação." (our translation: In 2026, the test-rate CBS and IBS will not be collected from taxpayers who meet their ancillary obligations, as the law provides.) The example shows only the amounts printed on the nota fiscal, not an amount to pay. It leaves out ISS and every other tax; ask a local accountant how they apply to you.
Invoice checklist for Brazil
Each item has a note on what to include and when it applies.
Nota fiscal for services (NFS-e)
RequiredThe gov.br NFS-e service page (Brazil, last modified October 29, 2026) says the document "possui validade jurídica em todo o território nacional" (our translation: has legal validity throughout the national territory) and, "quando aplicável, substitui a emissão realizada em sistemas municipais" (our translation: where applicable, replaces issuance in municipal systems).
Nota fiscal for goods (NF-e)
RequiredThe Receita Federal (Brazil, published October 9, 2026) describes the NF-e as "usada principalmente por indústrias, atacadistas e distribuidores na venda de mercadorias" (our translation: used mainly by manufacturers, wholesalers and distributors to sell goods).
CBS shown on the nota (destaque)
RequiredThe Receita Federal (Brazil, published October 9, 2026) refers to "empresas obrigadas a destacar a Contribuição sobre Bens e Serviços (CBS)" (our translation: companies required to show the Contribution on Goods and Services (CBS)). It also says: "As empresas optantes pelo Simples Nacional não estão obrigadas a destacar a CBS neste ano" (our translation: Companies that have opted for the Simples Nacional are not required to show the CBS this year).
Tax and regulatory themes in Brazil
CBS and IBS in 2026
The Receita Federal's reform explainer (Brazil, updated October 16, 2026) says: "O montante arrecadado da CBS (0,9%) e do IBS (0,1%) será compensado com o valor devido de PIS e COFINS, no mesmo período de liquidação" (our translation: The amount collected for the CBS (0.9%) and the IBS (0.1%) will be offset against the PIS and COFINS due, in the same settlement period).
Taxes the reform replaces
The same explainer describes the "Unificação de diversos tributos (PIS, Cofins, IPI, ICMS e ISS) em dois grandes impostos" (our translation: unification of several taxes (PIS, Cofins, IPI, ICMS and ISS) into two main taxes): the CBS, "de competência federal" (our translation: under federal jurisdiction), and the IBS, "de competência compartilhada entre estados e municípios" (our translation: shared between states and municipalities).
After the test year
The Receita Federal (Brazil, published October 9, 2026) says: "A reforma tributária terá início em 2027, com a cobrança integral da CBS." (our translation: The tax reform will start in 2027, with full collection of the CBS.) It adds that "A vigência integral do IBS deve ocorrer em 2033" (our translation: The IBS should be fully in force in 2033).
Payment methods in Brazil
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for Brazil
- If your company is in the Simples Nacional, note the date. The Receita Federal (Brazil, updated October 28, 2026) says of Resolução CGSN nº 189: "A Resolução entra em vigor em 1º de setembro de 2026" (our translation: The Resolution takes effect on September 1, 2026). It says issuance "deverá ocorrer exclusivamente por meio do Emissor Nacional da NFS-e" (our translation: must take place only through the National NFS-e Issuer).
- To use the national NFS-e issuer, the gov.br NFS-e service page (Brazil, last modified October 29, 2026) says: "Você precisa ter uma conta nível Prata ou Ouro para acessar este serviço." (our translation: You need a Silver or Gold level account to access this service.)
- The national NFS-e isn't for ICMS-only operations. The Receita Federal (Brazil, updated October 28, 2026) says: "Fica vedada, entretanto, a emissão da NFS-e de padrão nacional em operações sujeitas exclusivamente à incidência do ICMS." (our translation: However, issuing the national-standard NFS-e is not allowed for operations subject only to ICMS.)
Questions about invoicing in Brazil
Invoicing guides for other countries
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At a glance
| Topic | Official source (Brazil) |
|---|---|
| NF-e, mainly for goods | Receita Federal, published October 9, 2026 |
| NFS-e de Padrão Nacional, for services | gov.br service page, last modified October 29, 2026 |
| CBS and IBS test year | Receita Federal explainer, updated October 16, 2026 |
| Simples Nacional and the national NFS-e | Receita Federal, updated October 28, 2026 |
When this isn't for you
This guide quotes Brazil's official sources on the nota fiscal and the 2026 CBS and IBS test year. It doesn't give tax or legal advice, and it doesn't cover ICMS, ISS, IPI or your tax regime; ask a local accountant.