What is a nota fiscal in Brazil?
A nota fiscal is an official Brazilian fiscal document for a sale of goods or services. The exact model and issuing authority depend on the transaction. For an NF-e, the issuer creates structured XML, signs it with the required certificate and sends it to SEFAZ for authorisation. NFS-e issuance follows the municipal or national service-invoice system that applies to the issuer.
An authorised NF-e receives a unique access key (chave de acesso) and protocol. Its human-readable auxiliary document, the DANFE, can accompany the goods or be shared with the customer, but it does not replace the authorised XML. NFS-e systems also generate a customer-facing representation after issuance. A self-made PDF that never passed through the applicable official system is therefore not a substitute for the required fiscal document.
NF-e for goods vs NFS-e for services: what is the difference?
Brazil splits invoicing by what you are selling, and by which level of government taxes it. Sales of goods are taxed mainly at the state level (the ICMS tax) and use the NF-e, issued through the state tax authority, SEFAZ. Sales of services are taxed mainly at the municipal level (the ISS tax) and use the NFS-e, issued through the city (or the national NFS-e platform that many municipalities now use). There is also the NFC-e, a consumer-facing electronic receipt used for retail sales to the public.
Getting the right document matters because the issuing channel, the taxes and the data fields all differ. The table below summarises the main types.
| Document | Used for | Main tax level | Issued to |
|---|---|---|---|
| NF-e | Sale or movement of goods (business to business) | State (ICMS) | SEFAZ (state tax authority) |
| NFC-e | Retail sale of goods to a consumer | State (ICMS) | SEFAZ (state tax authority) |
| NFS-e | Provision of services | Municipal (ISS) | City / national NFS-e platform |
| CT-e | Transport / freight services | State (ICMS) | SEFAZ (state tax authority) |
- NF-e (goods)
- The electronic invoice for selling or moving physical goods. Authorised by the state SEFAZ and tied to the ICMS tax.
- NFS-e (services)
- The electronic invoice for services. Issued through the municipality (or the national NFS-e portal) and tied to the ISS tax.
- NFC-e (consumer)
- The electronic consumer receipt for retail sales to the public, replacing the old paper sales coupon.
CNPJ and CPF: who can issue an invoice?
Brazilian fiscal documents identify the parties with the applicable taxpayer numbers. Companies and registered businesses use a CNPJ (Cadastro Nacional da Pessoa Jurídica), a 14-character business taxpayer number. Its first 12 positions may contain digits or uppercase letters, while the final two positions are numeric check digits. Existing numeric CNPJs remain valid. Receita Federal issued the first alphanumeric CNPJ on 31 July 2026. Individuals use a CPF (Cadastro de Pessoas Físicas), an 11-digit personal taxpayer number.
The registration needed to issue a fiscal document depends on the activity, document model, state or municipality, and the issuer’s tax status. A business issuing NF-e generally needs a CNPJ, the relevant state registration and a compatible digital certificate. Service providers follow the NFS-e registration and authentication rules of their municipal or national issuer. Many small operators use MEI (Microempreendedor Individual), which supplies a CNPJ and simplified obligations. The buyer’s CNPJ or CPF is also recorded when the rules for the transaction require it.
Why is a plain PDF invoice usually not enough in Brazil?
Brazilian taxable supplies may require an official fiscal document issued through the relevant NF-e or NFS-e system. For NF-e, that includes structured XML, a digital signature and electronic authorisation. NFS-e follows the authentication and issuance process of the applicable municipal or national platform. A PDF created outside those systems has not completed that process, so it cannot replace a required fiscal document.
Without the required authorised document, a business customer may lack the fiscal record needed for its books or tax treatment, and goods may lack the DANFE used in transit. A general invoice can still serve as a billing summary, quote or proforma, but it should sit alongside the official fiscal document when one is required.
How do you issue a nota fiscal eletronica?
Start with the registrations required for your activity. That may include a CNPJ, state registration (inscrição estadual) for goods, or municipal registration (inscrição municipal) for services. For NF-e, obtain the compatible digital certificate and issue through software or a portal connected to SEFAZ. For NFS-e, use the municipal or national issuer that applies to you; the national web issuer supports its own login methods, while API integration has separate technical requirements.
From 1 November 2026, micro and small enterprises under Simples Nacional that are required to issue NFS-e must use the national NFS-e issuer, through its web application or API. The August 2026 resolution replaced the earlier 1 September date. Check the current official rules before changing your workflow.
If you only need a billing summary, quote or proforma, you can prepare one with a free invoice generator. Keep it separate from the official fiscal document issued through the applicable government system.
- Register the business (CNPJ)
- Obtain a CNPJ from the Receita Federal; MEI is a simplified route for small operators.
- State or municipal registration
- Inscrição estadual for goods or inscrição municipal for services, when required.
- Use the required authentication
- NF-e generally requires a compatible digital certificate. NFS-e web and API authentication depends on the applicable issuer and access method.
- Issue through an official channel
- Use the applicable state, municipal or national portal, or compatible software that connects to the authority.
- Authorisation and access key
- The tax authority validates the file and returns the chave de acesso and protocol that make it valid.
- Deliver the DANFE / printout
- Hand the customer the human-readable printout; the authorised XML remains the legal document.
Brazil invoicing questions
Can I just send a PDF invoice to a Brazilian client?
You can send a PDF as a billing summary, quote or proforma, but it does not replace an official fiscal document when one is required. NF-e uses signed XML and electronic authorisation. NFS-e must be issued through the applicable municipal or national system. A plain PDF created outside those systems is not the required fiscal document.
What is the difference between NF-e and NFS-e?
NF-e is the electronic invoice for goods, authorised by the state tax authority (SEFAZ) and tied to the state ICMS tax. NFS-e is the electronic invoice for services, issued through the municipality (or the national NFS-e platform) and tied to the municipal ISS tax. Which one you issue depends on whether you are selling goods or services.
Do I need a CNPJ to issue a nota fiscal?
A business issuing NF-e generally needs a CNPJ, the relevant state registration and a compatible digital certificate. NFS-e registration and authentication depend on the service provider's status and the municipal or national issuer. MEI is one simplified business route. Check the rules for your activity instead of assuming that the same registration package applies to every document.
What is SEFAZ?
SEFAZ (Secretaria da Fazenda) is the state-level tax authority in Brazil. For goods, the NF-e is transmitted to the SEFAZ of the relevant state, which validates and authorises it before the document becomes legally valid. Services are handled at the municipal level rather than through SEFAZ.
What is a DANFE?
The DANFE (Documento Auxiliar da Nota Fiscal Eletronica) is the simplified printed or PDF representation of an NF-e. It accompanies goods in transit and is given to the customer, but it is only a human-readable summary. The legally binding document is the authorised XML file with its access key, not the DANFE itself.
Can FreeBillGen issue a nota fiscal for me?
No. FreeBillGen produces a clear billing document, quote or proforma that you can send to a client, but it does not connect to SEFAZ or the municipal systems, so it cannot issue or authorise an official NF-e or NFS-e. Brazilian nota fiscal issuance has to go through the approved government channels or certified emissor software.