Tracker
Brazil built the clearance model before most of the world had the term for it. The Nota Fiscal Eletronica, the NF-e, has been the mandatory electronic fiscal document for goods since the mid-2000s, with the consumer variant NFC-e for retail. It is a textbook clearance system: the tax authority authorises the document before the taxable event occurs. The state authority grants an authorisation for use, and only then can the goods move. An invoice without that authorisation has no validity.
The national framework dates from Ajuste SINIEF 07/2005, and the obligation spread progressively by activity until it covered essentially all taxpayers. Two decades of operation make Brazil the reference for a mature, high-volume clearance regime, spanning both business-to-business and business-to-consumer sales.
The current change is a tax reform layered on top of the existing document. From 1 January 2026, Brazil enters a test year for its new consumption taxes, IBS and CBS, which replace part of the old structure. During 2026, issuers must show the new IBS and CBS fields on electronic fiscal documents, but this is informational only, no collection is due, and documents are not rejected for missing fields during the test year. From 2027, Simples Nacional companies begin showing IBS and CBS, and full enforcement phases in across the following years.
The lesson from Brazil for a tax administration reading this tracker is that clearance can run at national scale for a long time, and that a major tax reform can be introduced through the document that is already in everyone's hands.
| Field | Value |
|---|---|
| Mandate | Nota Fiscal Eletronica (NF-e); NFC-e for consumers |
| Model | Clearance (authorisation before the taxable event) |
| Status | Live |
| Scope | B2B and B2C |
| National basis | Ajuste SINIEF 07/2005, then progressive by activity |
| Tax reform | 2026 test year (IBS and CBS shown, informational) |
| Last verified | 16 July 2026 |
Receita Federal do Brasil, Portal Nacional da NF-e: nfe.fazenda.gov.br. Reform guidance: gov.br/receitafederal.