Brazil Certification Tax Authorities

E-Document Certification

In Brazil, every operation involving goods or services must be documented on electronic invoices. Companies may also be required to generate electronic accounting and bookkeeping reports. Tax collection forms and other operations involving goods, services, or expenses may need to be recorded as e-documents as well.

Brazilian companies must submit their e-documents to tax authorities, such as the Receita Federal, states’ Secretarias da Fazenda (SEFAZ), and cities’ governments. These authorities certify the e-documents by verifying their authenticity and compliance to format, content, and fiscal requirements.

You can share certified e-documents with other interested parties, such as vendors, customers, or tax agencies. You can use the e-documents for bookkeeping and accounting purposes. In Brazil, depending on their type, you may need to store certified e-documents for several years, due to legal requirements.

To support Brazilian e-document certification needs, the Brazil Certification Tax Authorities SuiteApp works with the LATAM E-Document Certification SuiteApp. For more information, see LATAM E-Document Certification.

Predefined Tax Authority Records and Templates

Brazil Certification Tax Authorities provides predefined records and e-document templates for tax authorities from all states and several cities in Brazil. NetSuite uses the templates to generate e-documents and tax authority certification service records to set up the communication between your account and tax authorities' web services.

Brazil Certification Tax Authorities also supplies e-document templates for third-party standards adopted by some cities, such as ABRASF, GIAP, and DSF. For cities that adopt the NFS-e Nacional standard, the SuiteApp provides templates and a specific tax authority certification service named Secretaria de Finanças Nacional.

To verify which tax authorities adopt templates provided by Brazil Certification Tax Authorities, see Supported Cities.

Additionally, the SuiteApp includes the following predefined records for other types of e-documents:

• EFD-Reinf Tax Authority – Tax authority certification service for the Escrituração Fiscal Digital de Retenções e Outras Informações Fiscais (EFD-Reinf) report.

• GNRE Tax Authority – Tax authority certification service for the Guia Nacional de Recolhimento de Tributos Estaduais (GNRE) tax collection form.

• GNRE Espírito Santo Tax Authority – Tax authority certification service for the Documento Único de Arrecadação (DUA), a tax collection form equivalent to the GNRE, but specific to the state of Espírito Santo.

• Receiver Acknowledgment Tax Authority – Tax authority certification service for receiver acknowledgment (DF-e).