Invoice (NF – Nota Fiscal)

Document of mandatory issuance by all legal entities, civil and commercial organizations, when selling goods, products, merchandise, and services. It is issued for at sight sales or installment sales (invoiced/installments). Through this document it is possible for the Treasury inspection to collect the tax due and not paid. Its non-issue or issuing it with a lower value (so-called under invoicing) is one of the most common practices harmful to the Tax Authorities, being the main responsible for Tax Revenue evasion.