Definitions for Brazil

The following definitions are provided for some key terms related to e-invoicing requirements in Brazil.

General definitions

Branch
A company in Brazil may consist of several branches located in different states. Each branch has a legal taxation identity (CNPJ ID) bound to the state where the branch operates. e-NFE certificates are issued per CNPJ ID, but not all branches need to use their own certificate. A given certificate can be shared between branches operating in the same state. Branches in different states cannot however share the same certificate.
Note: If a company decides to share a certificate between branches registered within the same Brazilian state, it is recommended to double check that their corresponding CNPJ IDs have the same prefix.
CNPJ ID
The National Registry of Taxpayers (Cadastro Nacional da Pessoa Jurídica) identifies all Brazilian companies with a unique ID.
CT-e
Transport invoice (Conhecimento de Transporte Eletrônico) is the name of the state transport electronic invoice in Brazil, as defined by the Brazilian Government. The current version is CT-e v 1.0.4. A CT-e is an XML document that contains the invoicing data generated and signed by the Supplier, and its usage authorization provided by the SEFAZ where the Supplier is established. The CT-e v 1.0.4 XSD and documentation are published on the web site http://www.cte.fazenda.gov.br/. All documentation and XSDs needed for CT-e issuance, contingency, validation, and cancellation are available on this web site.
DACTE
The Documento Auxiliar do Conhecimento de Transporte Eletrônico (CT-e auxiliary document) is the graphical representation of the CT-e. The DACTE is not a CT-e substitute. It is simply an auxiliary document to aid CT-e consultation since it contains an access key needed to confirm the existence of the original CT-e. It contains a barcode and may also contain other graphics. The DACTE is carried with the vehicle during transport. The DACTE is also used in the FS/FS-DA contingency process; in this case the DACTE will contain FS/FS-DA specific information and must be printed on official paper.
DANFE
The Documento Auxiliar da Nota Fiscal Eletrônica (NF-e auxiliary document) is the graphical representation of the NF-e. The DANFE is not an NF-e substitute, being just an auxiliary document to aid NF-e consultation, as it contains an access key needed to confirm the existence of the original NF-e. It also contains a barcode and may also contain other graphics. The DANFE is sent out with the goods while these are in transit. The DANFE is also used in the FS/FS-DA contingency process; in this case the DANFE will contain FS/FS-DA specific information and must be printed on official paper.
e-NFE certificate
The e-NFE certificate is employed by companies that generate invoices and is generally issued to a representative of the company. Its validity is limited to represent the company in the process of issuing tax documents. It is used to sign an electronic invoice before sending it to SEFAZ. A company must have a CNPJ ID before requesting an e-NFE certificate. The e-NFE certificate must be used for issuing Brazilian invoices with IBM Sterling e-Invoicing. It is recommended that the supplier enrolls for an e-NFE type A11 certificate to be used exclusively for signing invoices IBM Sterling e-Invoicing. This e-NFE certificate should not be used for any other purposes. The e-NFE certificates are identity certificates and carry no information on the type of invoices that can be signed. SEFAZ has authority over which companies can sign different types of invoices, depending on the company’s type of business.
ICP-Brasil
The Brazilian Public Key Infrastructure (Infra-estrutura de Chaves Públicas Brasileira) runs the root CA for the Brazilian invoicing system, and is the first authority in the certificate chain. The second level CAs are run by a selected number of companies, which issue end user certificates. There are a number of companies that are subordinated to the ICP-Brasil hierarchy, and can issue, distribute, revoke and manage certificates.
NF-e
Electronic fiscal note (Nota Fiscal Eletrônica) is the name of the state goods electronic invoice in Brazil, as defined by the Brazilian Government. The currently valid NF-e version is v 2.0. An NF-e is an XML document that contains the invoicing data generated and signed by the Supplier, and its usage clearance provided by the state SEFAZ where the Supplier is established. NF-e documents can also be used to adjust credit/debit. The field finNFe (Finalidade de emissão da NF-e) specifies whether the NF-e is a regular invoice or if it is used to complement or adjust a previously issued NF-e. The NF-e v 2.0 XSD and documentation are published on the web site http://www.nfe.fazenda.gov.br. All documentation and XSDs needed for NF-e issuance, contingency, validation, and cancellation are available on this web site.
RPS

Recibo Provisório de Serviços, is the name of the provisional service invoice. An RPS is an XML document that contains the invoicing data generated and signed by the Supplier.

RPS PDF

It is legally mandatory to generate a printable version of the RPS. The printed version could, for example, be in PDF format. The RPS has to be printed in two copies as a general rule according to the legislation. One copy is for the Buyer and the other copy is for the Supplier of the service. The printed version’s layout is not regulated in the legislation, but all elements from the RPS XML document must be available in the RPS PDF. The Supplier’s printable RPS copy is not required when the RPS is issued electronically.

SEFAZ
The State Tax Office (Secretaria da Fazenda Estadual) is the central government office in charge of tax related matters. In Brazil there are a total of 13 SEFAZ in various states. SEFAZ is not involved in the actual issuing process of invoices, but each company must still be registered with SEFAZ.
SSC
Signature South Consulting (http://www.southconsulting.com/) is TrustWeaver’s partner for enabling e-invoicing in Brazil. TrustWeaver also provides archiving of NF-es through their partnership with SSC.