NF-e (Brazil)

In Brazil, a goods shipment can move legally only with an NF-e previously authorised by the SEFAZ.

Definition

The NF-e (Nota Fiscal Eletrônica) is Brazil's electronic tax document covering transactions in goods (sale, transfer, movement of merchandise).

It is a digitally signed XML file validated by the SEFAZ (Secretaria da Fazenda), the tax administration of the relevant state. Brazil applies a near-real-time clearance model.

How it works

The NF-e lifecycle:

1. The issuer generates the XML and signs it with its digital certificate.
2. The document is submitted to the state SEFAZ for authorisation.
3. The SEFAZ runs checks and returns an authorisation protocol and a unique 44-digit access key.
4. Once authorised, the goods may move, accompanied by the printed auxiliary document (DANFE).

Good to know

The NF-e is a pillar of Brazil's e-invoicing system, one of the most mature in the world. Specialised variants exist: NFC-e for sales to final consumers, NFS-e for services, CT-e for transport.

An authorised NF-e can be cancelled within a regulatory window, or corrected for minor errors via an electronic correction letter.