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Commentary

Electronic invoices (Brazil)

4 Brazil

Electronic invoicing is mandatory in Brazil with the exception of small municipalities that do not have the structure to issue and store invoices electronically.

Electronic invoices for the purposes of ISS (Brazil)

Electronic invoices for the provision of services ('nota fiscal de serviços eletrônica' (NFS-e)) are issued and stored electronically in the São Paulo Municipal Administration's online system at:

https://nfe.prefeitura.sp.gov.br/login.aspx

In order to issue an electronic invoice, a legal

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