The mandatory implementation of the NF3-e has been postponed to 1 June 2023 for the state of Espírito Santo. The NF3-e refers to a specific type of invoice in Brazil- the Electric Energy Electronic invoice. The postponement has been captured in the Ajuste Sinief 2/2023. The updated timeline in respect of the NF3-e implementation looks set for the following trajectory:

• 1 June 2022: Mato Grosso
• 1 October 2022: Alagoas, Amapá, Amazonas, Bahia, Maranhão, Mato Grosso do Sul, Pará, Paraíba, Pernambuco, Piauí, Rio de Janeiro, Rio Grande do Norte, Rondônia and Sergipe
• 1 December 2022: Acre
• 1 February 2023: Roraima
• 1 April 2023: Tocantins
• 1 June 2023: Espírito Santo, Santa Catarina, São Paulo and Minas Gerais

You can read more about e-invoicing in Brazil on our country-specific page here.