Brazil: Nota Fiscal Eletrônica 2025: Obrigatoriedade, Prazos e Como Emitir

Electronic Invoice (NFe and NFSe) is mandatory for most companies. Learn who must issue it, types, how to issue, deadlines, and avoid fines of up to R$ 5,000 per unissued invoice.

Types of Invoice

Who Must Issue NFe

Required:

• Industries (all)
• Wholesalers
• Importers
• Retailers (except MEI in some cases)
• Distributors

Exceptions:

• MEI can issue single invoices
• Some states exempt micro-enterprises

How to Issue NFe

Step by Step

1. Obtain Digital Certificate (A1 or A3)
2. Register with SEFAZ in your state
3. Choose Issuing System (free or paid)
4. Fill in Data (product, client, values)
5. Transmit to SEFAZ
6. Receive Authorization (access key)
7. Send XML and DANFE to the client

Mandatory Information

• Issuer data (CNPJ, IE, address)
• Recipient data
• Description of products/services
• Values and taxes (ICMS, IPI, PIS, COFINS)
• NCM (Mercosur Common Nomenclature)
• CFOP (Fiscal Operation Code)

Deadlines

Issuance: Before the goods leave

Cancellation: Up to 24 hours after issuance

Correction Letter: Up to 30 days (permitted errors)

Fines

NFe vs NFSe

NFe (Products):

• Managed by state SEFAZ
• National standard
• Unique XML

NFSe (Services):

• Managed by the Municipality
• Each city has its own system
• Varied formats

Frequently Asked Questions

1. Does MEI need to issue an invoice?

Yes, for legal entities. For individuals, it depends on the state.

2. How much does it cost?

Digital certificate: R$ 200-400/year. Issuing system: R$ 0-200/month.

3. Can I issue manually?

Yes, using SEFAZ’s free system, but it is laborious.

4. What is DANFE?

Auxiliary Document of NFe (printed version to accompany goods).

Also read: ICMS Fuels 2025: New Rules and Impacts on Stations

Also read: SPED 2025: 10 Most Common Errors That Generate Fines (and How to Avoid Them)

Related Articles

See: Simplified Tax Regime

Sources

• NFe Portal

NFe Issuing Systems

Free Options

• SEFAZ Issuer: Official free system of each state
• Advantages: Free, official, always updated
• Disadvantages: Basic interface, no automation

Paid Options

Common Errors in Issuing NFe

1. Incorrect NCM

Problem: Using wrong NCM code for the product

Solution: Consult updated NCM table

2. Wrong CFOP

Problem: Inadequate fiscal operation code

Solution: Check the nature of the operation (sale, return, etc.)

3. Incorrect Taxation

Problem: Wrong CST/CSOSN

Solution: Consult the company’s tax regime

4. Client Data

Problem: Incorrect CNPJ/CPF or address

Solution: Validate data before issuing

NFe Contingency

What it is: Alternative system when SEFAZ is down

Modalities:

• SVC: Virtual Contingency SEFAZ
• FS-DA: Security Form (offline)

Deadline: Transmit contingency NFe within 168 hours after authorization

Differences by State

Each state has:

• Its own issuing system
• Specific deadlines
• Contingency rules
• Different accessory obligations

Consult: SEFAZ portal of your state

Step by Step: How to Issue NFe

1. Obtain Digital Certificate

Types:

• A1: Digital file (valid for 1 year)
• A3: Token/card (valid for 1 to 3 years)

Cost: R$ 150 to R$ 300

2. Request Accreditation with SEFAZ

1. Access your state’s SEFAZ portal
2. Log in with a digital certificate
3. Request accreditation for NFe
4. Wait for approval (1 to 3 days)

3. Choose Issuing System

Free options:

• SEFAZ NFe Issuer (basic)
• Open source systems

Paid options:

• Integrated ERP (R$ 100 to R$ 500/month)
• Specialized systems

4. Issue the Invoice

1. Fill in recipient data
2. Inform products/services
3. Automatically calculate taxes
4. Sign with digital certificate
5. Transmit to SEFAZ
6. Receive authorization
7. Send XML and DANFE to the client

Differences: NFe, NFCe, NFSe

Common Errors in Issuing NFe

1. Wrong CFOP

Each operation has a specific CFOP:

• 5.102: Sale within the state
• 6.102: Sale outside the state
• 5.405: Sale with ST

2. Incorrect NCM

Use the complete NCM table. Incorrect NCM can result in a fine.

3. Not Sending XML to Client

The client needs the XML for tax accounting.

Contingency: What to Do if SEFAZ Goes Down

Contingency options:

• SVC-AN: National Environment Contingency Server
• SVC-RS: RS Contingency Server
• FS-DA: Security Form (offline)

Deadline: Transmit the invoice within 24 hours after SEFAZ returns.