BRAZIL’s NF3e postponed

Gabriel Pezzato
August 12, 2021

The Sinief Agreement 14/21 introduced changes in the NF3e framework. The Agreement established a deadline for the transmission of the NF3e issued in contingency mode, which must be transmitted immediately after the end of the contingency scenario. It also introduced the contingency scenario during the use of mobile equipment of electricity consumption reading when such equipment has no connection with the clearance platform. The Agreement has also delayed the obligation to use the NF3e until 1 February 2022, and until 1 September 2022 for the Stated of Minas Gerais and Sao Paulo.

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Author

Gabriel Pezzato

Gabriel Pezzato heads up the EMEA Regulatory Analysis & Design team at Sovos, where he leads regulatory research across VAT and other indirect taxes. Based in Stockholm, Gabriel brings expertise in tax, corporate, and public finance law, with a focus on tax controls, including e-invoicing and tax filing. He holds a law degree and a specialization in Tax Law from Brazil, as well as an LL.M. in International and European Tax Law from Uppsala University, Sweden.
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