Types of Invoices in Brazil

In Brazil there are several types of invoices that are required depending on the type of business you have.

Different from what usually happens in other countries where the business can choose the best template to create an invoice, in Brazil there are specific templates for each type of service, goods and business. Several of them are electronic invoices.

The invoice also changes if you are selling a product or providing a service:

• Nota Fiscal – Modelo 1 or 1A (Paper Invoice 1): Paper invoice used as a commercial invoice for goods and shipping, the “modelo 1” is portrait orientation and the “modelo 1a” is landscape orientation. These invoices have been replaced by the electronic Invoice for most companies.

• Nota Fiscal Eletrônica NFe – Modelo 55 (Product Electronic Invoice): Electronic Invoice used as a commercial invoice for goods and shipping, except for retail.

• Cupom Fiscal Eletrônico – CF-e-SAT, modelo 59 (Retail Electronic Invoice): Electronic Invoice used as a commercial invoice for goods in retail markets and shops.

• Nota Fiscal de Venda a Consumidor – modelo 2 (Paper Invoice 2): Paper invoice used as a commercial invoice for goods in retail markets and shops only when the Cupom type is not mandatory.

• Nota Fiscal de Produto – modelo 4 (Paper Invoice 4): Paper invoice used by agro-industry.

• Conhecimento de Transporte Eletrônico – CT-e, modelo 57 (Courier Invoice): Electronic invoice issued by couriers.

• Bilhete de Passagem (Individual Ticket): Bus and airline ticket for passengers.

• Nota Fiscal de Serviço de Transporte (Ticket to carry a group of people): Bus and airline ticket for a group of people.

• Nota Fiscal Conta de Energia Elétrica (Electricity bill)

• Nota Fiscal de Serviço de Telecomunicação (Telecommunication invoice)

• Nota Fiscal de Serviço de Comunicação (Communication Invoice)

• Nota Fiscal Avulsa (Simple Invoice): Invoice provided by the tax authorities for use by entities that usually do not issue goods invoices.

• Nota Fiscal de Serviços (Service Invoice): Invoice for services, each city has its own invoice template.

Written by Thiago M. Silveira