Invoice requirements in Brazil (2026): nota fiscal, NFS-e and the tax reform
In Brazil the tax document is the nota fiscal (NF-e, NFS-e, NFC-e). The national NFS-e standard from 2026, the new CBS and IBS fields, MEI rules and what a PDF invoice can be used for.
On this page
Short answer: in Brazil, the document that has tax value is the nota fiscal eletrônica: NF-e for goods, NFS-e for services and NFC-e for retail sales to consumers. It is issued through the tax authorities' systems, which validate and authorise it. Since January 2026 services use the national NFS-e standard, and in 2026 the notes started to show the new taxes of the reform, CBS and IBS, in a test year at 0.9% and 0.1%. A PDF "fatura" made with a generator is a commercial document, not a nota fiscal.
The three main types of nota fiscal
| Document | Used for | Issued through |
|---|---|---|
| NF-e (model 55) | Sales and movement of goods between companies | State tax authority (SEFAZ) |
| NFS-e | Services | National NFS-e standard (national issuer or municipal systems that follow it) |
| NFC-e (model 65) | Retail sales to consumers | State tax authority (SEFAZ) |
What a nota fiscal shows
- Issuer and recipient identification: name, CNPJ or CPF, address and state registration where applicable.
- Number, series, date of issue and access key.
- Description of the goods or services, quantities, unit values and total.
- Fiscal codes: NCM for goods, CFOP for the type of operation, and the national service code for NFS-e.
- Taxes: ICMS, IPI, PIS, Cofins, ISS where they apply, and from 2026 the CBS and IBS fields.
The 2026 tax reform: CBS and IBS on the notes
- 2026 is a test year: 0.9% CBS plus 0.1% IBS, offset against PIS and Cofins, so it does not increase the tax paid.
- Companies in the regular regime (Lucro Real and Lucro Presumido) must fill the CBS and IBS fields: on NF-e and NFC-e since 3 August 2026, and on NFS-e from 1 October 2026 for most services.
- Simples Nacional and MEI businesses add these fields from 1 January 2027.
MEI (individual micro-entrepreneurs)
- Since September 2023, MEIs issue service notes through the national NFS-e issuer.
- An MEI must issue a nota fiscal when selling to a company (CNPJ). For sales to individuals it is only required when the buyer asks for it.
What you can do with our tools
A nota fiscal must be issued in the official systems, so our invoice generator does not replace it. It is useful for everything around it: a quote (orçamento), a proforma invoice for export, a receipt (recibo) or a rent receipt.
Bill a client for goods or services, with taxes, discounts and a due date.