Electronic invoicing has been mandatory in Brazil since 2006. Within the scope of this obligation, there are 2 different main e-Invoicing models. One is for service and the other is for goods. With the “Nota Fiscal Electronica” (NF-e) system, which is Brazil’s e-Invoicing system, it is aimed to prevent the traditional paper invoice system and to expand the scope of the application of e-Invoice and to increase the use of reliable invoices. Therefore, taxpayers are included in the scope of the obligation in stages. The Brazilian tax authority NFS-e (Nota Fiscal de Servios Electronica) has set the inclusion of small taxpayers in the scope of e-Invoice obligation as April 3, 2023. However, the authority has postponed this date and set a new date for small taxpayers, September 1, 2023.