North America

Brazil: State of Espírito Santo Postpones NF3-e Obligation

Kelly Muniz
March 30, 2023

The state of Espírito Santo has postponed mandatory implementation of the NF3-e, Electric Energy Electronic Invoice, until 1 June 2023. The amendment was established by Ajuste Sinief 2/2023, published on 10/03/2023.

The updated national implementation calendar is as follow:

  • Mato Grosso: from 1 June 2022
  • Alagoas, Amapá, Amazonas, Bahia, Maranhão, Mato Grosso do Sul, Pará, Paraíba, Pernambuco, Piauí, Rio de Janeiro, Rio Grande do Norte, Rondônia and Sergipe: until 1 October 2022, as provided by the legislation of each state.
  • Acre: until 1 December 2022
  • Roraima: 1 February 2023
  • Tocantins and the Federal District: 1 April 2023
  • Espírito Santo, Santa Catarina, São Paulo and Minas Gerais: until 1 June 2023

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Author

Kelly Muniz

Kelly Muniz is a Senior Regulatory Counsel at Sovos, specializing in global e-invoicing developments. Originally from Brazil and currently based in Stockholm, Kelly holds a Bachelor’s Degree in Law and worked as a licensed lawyer in her home country. She also earned a Master’s Degree in EU Business Law from Lund University in Sweden.
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