One of the greatest challenges associated with e-invoicing- irrespective of location – is the inclination for fragmented e-invoicing practices, which inevitably vary depending on region or location. This goes against the idea of harmonisation, which served as the primary instigator for the VAT in the Digital Age (ViDA) proposal.

Though of a different nature, Brail is also facing challenges with respect to harmonisation.

Currently hosting a wealth of e-invoicing formats, the Brazilian government is now contemplating how these e-invoicing formats can be harmonised to contribute to the simplification of the e-invoicing process. Brazil’s tax regime is arguably one of the most challenging and complicated tax regimes globally, and so it is expected that any attempt to unify the e-invoicing process would be positively welcomed.

You can read more about e-invoicing in Brazil on our dedicated country-specific page here.