Brazil
‘Service’ invoicing delay for select taxpayers
"Small individual entrepreneurs in Brazil were obligated to use mandatory electronic billing for service invoices from 3 April 2023. This requirement has now been delayed to 1 September 2023. This was likely triggered by a lack of readiness to meet the needs of electronic e-invoicing.
An NFS-e refers to an e-invoice for services in Brazil and provides important information in respect of the service provider, as well as the amount paid.
You can read more about e-invoicing in Brazil on our dedicated country-specific page here. "
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