Brazil's main electronic invoice for goods is the NF-e (Nota Fiscal eletrônica, model 55), which replaces the paper invoice with full legal validity. Whether you must issue it depends on your activity and CNAE codes under ICMS Protocols 10/07 and 42/09, and it is required whatever your activity for sales to public administration, to another state or abroad.
This page summarises the national NF-e portal and the Minas Gerais tax authority's NF-e obligation page, checked on 5 November 2026. It is not tax advice; your contador can tell you how the rules apply to you, including any state rules.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Issue NF-e (model 55) | Taxpayers whose activity is listed in ICMS Protocol 10/07 | the date that protocol sets for the activity | state tax authority (SEFAZ) authorisation | in force | SEF/MG |
| Same | Other taxpayers with a CNAE code listed in ICMS Protocol 42/09 | the earliest date among the company's CNAE codes | SEFAZ authorisation | in force | SEF/MG |
| Same | Any taxpayer, whatever the activity, selling to public administration, to a buyer in another state, or in foreign trade | Clause 2 of Protocol 42/09 | SEFAZ authorisation | in force | SEF/MG |
The Minas Gerais page explains how the two protocols interact. Check your own state's tax authority for its rules and lists. In Minas Gerais, voluntary NF-e issuers are treated as obliged issuers and may no longer issue paper model 1 invoices, apart from the exceptions in the protocol.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| NF-e (model 55) XML | invoices for goods | schemas, manuals and technical notes on the national portal (NF-e portal) |
| NFC-e and NFS-e | other electronic tax documents | not covered here |
The national portal publishes technical notes with set dates for changes in testing and production, and these dates change often. Check the portal's notices before planning a change.
What can Klarbon do with Brazilian invoices?
Klarbon does not read NF-e, NFC-e or NFS-e files today and does not connect to any SEFAZ. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Brazil?
For many businesses, yes. The NF-e (model 55) is required by activity and CNAE code under ICMS Protocols 10/07 and 42/09, and Clause 2 of Protocol 42/09 requires it, whatever the activity, for sales to public administration, to buyers in another state and in foreign trade.
What is the NF-e?
The Nota Fiscal eletrônica, an electronic invoice with full legal validity that replaces the paper invoice. The national portal is coordinated by ENCAT and developed with the Receita Federal.
How do I know from when I must issue NF-e?
According to the Minas Gerais tax authority, first check whether your activity is listed in ICMS Protocol 10/07; if so, that protocol sets the date. If not, take the earliest date for the CNAE codes in your company's constitutive acts under Protocol 42/09.
Are there other electronic tax documents in Brazil?
Yes. The national portal and the state tax authorities also cover other electronic tax documents, such as the NFC-e. This page covers the NF-e.
Sources
- Portal da Nota Fiscal Eletrônica (ENCAT and Receita Federal, in Portuguese) nfe.fazenda.gov.br
- Secretaria de Estado de Fazenda de Minas Gerais, NF-e obligation (in Portuguese) portalsped.fazenda.mg.gov.br