Brazil: New NFCom Taxpayer Manuals v.1.00a Published

Kelly Muniz
April 14, 2023

A new Taxpayer Orientation Manual version 1.00a General View (MOC NFCom 1.00a – Visão Geral) and Taxpayer Orientation Manual version 1.00a Annex 1 Layout and Validation Rules (MOC NFCom 1.00a – Anexo I Leiaute e Regras de Validação) for the NFCom (electronic invoice for communication services – Model 62) have been published. These Manuals follow the latest updates provided by Technical Note (NT) 2022.001.

The main changes included in the MOC General View are the removal of the asynchronous services, where the NFCom reception synchronous model has been maintained as the only operational model in the MOC, and removal of the batch reception services. MOC Annex 1 Layout and Validation Rules mainly introduces new validation rules and fields.

All NFCom technical documents can be found here: Portal da Nota Fiscal Fatura de Serviço de Comunicação Eletrônica – SVRS

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Kelly Muniz

Kelly Muniz is a Junior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Kelly earned a Bachelor’s degree in Law in her home country, where she worked as a licensed lawyer. She also holds a Master’s degree in EU Business Law from Lund University in Sweden.
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