New e-invoicing requirements
In a fast-paced month for e-invoicing developments in South America, Brazilian tax authorities have announced plans for a new partial e-invoicing mandate which will require certain taxpayers to issue e-invoices via a government portal from 1st January 2023. From 1st January 2023, individual micro-entrepreneurs (MEI) issuing invoices e-invoices for services not subject to the Interstate Sales Tax (ICMS) are obligated to issue e-invoices. E-invoicing for supplies to individuals remains optional. Tungsten Network will continue to monitor e-invoicing developments in Brazil as we await further details relating to the mandate.