정의
NF-e (Nota Fiscal Eletrônica) is Brazil's e-invoice for goods transactions. The parallel for services is NFS-e, issued at municipal level. Brazil has operated NF-e since 2006, making it one of the oldest and most mature e-invoicing regimes in the world.
Workflow: the seller generates a structured XML, signs it with a digital certificate (A1 software-based or A3 smart-card-based), and submits it to the SEFAZ of the originating state before shipping. SEFAZ validates the XML and returns an authorisation protocol and a unique 44-digit access key (chave de acesso). Only authorised NF-es can legally accompany goods in transit.
The XML carries: seller CNPJ and state registration; buyer CNPJ/CPF and address; NCM code (goods classification); CFOP code (operation nature); description, quantity, unit price; breakdown of ICMS (state VAT), IPI (federal excise), PIS and COFINS (federal social contributions), and ISS if applicable; access key and SEFAZ authorisation protocol.
For transport, a printed summary called DANFE (Documento Auxiliar da NF-e) accompanies the goods. It shows the 44-digit access key and a barcode, but is only a visual representation — the XML is the legal document.
Electronic archiving is mandatory for at least 5 years under the Código Tributário Nacional.