"What is your NIF?" — Why your Brazilian customers are suddenly asking, and what to tell them
If Brazilian customers have started asking for your "NIF" and your "NBS", here's the short answer: your NIF is simply your company's tax identification number in your home country — your EIN in the US, your VAT number in the EU, your Partita IVA in Italy. (In some countries your company registration number is a different number from your tax number — it's the tax number, such as your VAT/TIN, that Brazil needs.) Your Brazilian customer needs it to report the payment they make to you and, from 2027 on, to recover the tax they now owe on the services they buy from you. The NBS is the Brazilian classification code for the service you sell.
You are not being asked for anything unusual. Brazil just calls your tax ID by a local name — "NIF" (Número de Identificação Fiscal) — and a change in Brazilian tax law is about to make thousands of your Brazilian customers ask for it at once.
Why this is happening now: Brazil's tax reform (Constitutional Amendment 132/2023, regulated by Complementary Law 214/2025) makes imported services — software, SaaS, cloud, digital services — subject to two new taxes, CBS and IBS, starting in 2027. The Brazilian buyer, not you, collects and pays these taxes locally. Their right to recover the credit follows from that tax being collected — but it only holds up if the transaction is properly documented, which means identifying you (your NIF) and classifying your service (its NBS code). Missing or wrong data can get the credit disallowed on audit.
What your Brazilian customer actually needs from you
They ask for… | What it means | What to give them |
NIF | Your company's tax ID in your country | Your EIN / VAT number / local tax number |
NBS | Brazil's classification code for your service | Usually determined on the Brazilian side — but you can help by describing the service precisely |
Proof / verification | That the number is genuinely yours | A document showing your tax ID (e.g. a W-9 in the US) |
You don't need a Brazilian entity, a CNPJ, or a Brazilian tax registration to provide this. You're just sharing an identifier you already have.
Why so many requests, so suddenly?
Until now, only a small set of Brazilian companies — those withholding income tax on cross-border payments — needed a foreign supplier's tax ID. From 2027, every Brazilian company that pays for a foreign digital service falls into the new system. A single Brazilian customer might buy from dozens of foreign vendors; each of those vendors will now be asked for a NIF and an NBS.
For you as a vendor, this creates friction you didn't have before: procurement and finance teams in Brazil stalling deals until they can classify and document your service correctly. Vendors who make this easy — who can hand over a verified tax ID and a clear service description — close faster and churn less.
How to make this effortless (and turn it into an advantage)
This is where a Merchant of Record (MoR) changes the equation. With WTM as your MoR, the Brazilian tax mechanics — local invoicing, the NIF, the NBS classification, tax collection and credit — are handled on the Brazilian side, so your customers get a compliant, local purchase experience without you opening an entity or fielding tax-ID requests one by one.
WTM also offers a verified foreign supplier account: a way to have your NIF, address and company data confirmed once, so your Brazilian buyers start from a validated record instead of guessing.
For your Brazilian buyers: if a customer wants to understand the requirement on their side, point them to our Portuguese guide on the NIF.
FAQ
What is a NIF in Brazil?
"NIF" (Número de Identificação Fiscal) is the generic term Brazil uses for a foreign company's or person's tax identification number. For a foreign supplier, it's your existing tax ID (EIN, VAT number, etc.) — not a new Brazilian registration.
Do I need a Brazilian entity to give my customer a NIF?
No. You're only sharing your existing home-country tax ID. No CNPJ or Brazilian registration is required.
What's the difference between NIF and NBS?
The NIF identifies you (the supplier). The NBS classifies the service you sell, for Brazilian tax purposes. The NBS is usually determined on the Brazilian side.
Why are so many Brazilian customers asking now?
Brazil's tax reform makes imported services taxable (CBS/IBS) from 2027, and buyers need your NIF to document the purchase and support the tax credit — which the tax authority can disallow if the documentation is wrong.
How can I avoid handling these requests myself?
Sell through a Merchant of Record like WTM, which handles local invoicing, the NIF, the NBS and tax mechanics on the Brazilian side.
Informational content based on current legislation (EC 132/2023, LC 214/2025). Not tax advice. Talk to WTM about selling into Brazil without a local entity.
