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E-invoices for communication services obligations

Brazil has one of the most challenging fiscal structures in the world. It follows that the new government will sense an opportunity to simplify the existing complex and convoluted tax system in the country. You can read more about e-invoicing in Brazil here.

One of the complexities lies in the different e-invoice formats currently hosted in the country. In Brazil, different services will typically prompt the need for a tailored e-invoice format- all of which come with unique compliance requirements. For example, the supply of communication services will trigger a specific invoice format for this functionality.

Further to SINIEF Adjustment 49/23, taxpayers must utilise an e-invoice for Communication Services (NFCom) from 1 April 2025.

Several States in Brazil are already compliant with the new requirements.

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