Invoicing to Brazil

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 0 800 891 86 94
 
 

P&G Brazil Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: Procter & Gamble do Brasil
P&G Legal Entity Number: LE 273
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble do Brasil
Avenida Maria Coelho Aguiar,
215 – BI 4º andar.São Luiz. São Paulo, Brazil.
CNPJ Number According to Purchase Order.
Mailing Address for the Invoice (Domestic Suppliers): This is the address that must appear on the envelope containing the invoice(s). Brazil General Office
Procter & Gamble do Brasil
Av. Dr. Chucri Zaidan, 246-96,
Ed. Torre Z, 23 DEGREE andar – Villa Cordeiro
-Sao Paulo – SP,CEP 04583-110, Brazil.

Louveira Plant
Procter & Gamble do Brasil
Rua Francisco Pereira Dutra, 2405 Louveira, Sao Paulo, Brazil 13290-000
Manaus Plant - Av. Guaruba, 740 - Distrito Industrial Manaus, Amazonas Brazil 69075-080.

Rio Plant
Procter & Gamble do Brasil
Est Mal Miguel Salazar Mendes Morais, 747 - Taquara Rio De Janeiro, Brazil 22770 - 330.

Seropédica Distribution Center
Procter & Gamble do Brasil
Estrada de Paulo de Frontin, 1700 – PARTE.
Distrito Cabral. Seropédica, Rio De Janeiro
Brazil 23893 460

Escritorio Central Wella
Procter & Gamble do Brasil
Av. das Americas, 700 - Bloco 5 - Sala 116, Barra da Tijuca Rio De Janeiro, Brazil.
Mailing Address for the Invoice (Foreign Suppliers): This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble do Brasil
Av. Dr. Chucri Zaidan, 246-96,
Ed. Torre Z, 23 DEGREE andar - Villa Cordeiro - Sao Paulo - SP,CEP 04583-110, Brazil.
Full Legal Name: Procter & Gamble Industrial e Comercial Ltda.
P&G Legal Entity Number: LE 682
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Industrial e Comercial Ltda.
Rua Francisco Pereira Dutra – Galpão A. Estiva Louveira. São Paulo,
Brazil.
CNPJ Number According to Purchase Order.
Mailing Address for the Invoice (Domestic Suppliers): This is the address that must appear on the envelope containing the invoice(s). Brazil General Office
Procter & Gamble do Brasil
Av. Dr. Chucri Zaidan, 246-96,
Ed. Torre Z, 23 DEGREE andar – Villa Cordeiro
-Sao Paulo – SP,CEP 04583-110, Brazil.

Louveira Plant
Procter & Gamble Industrial e Comercial Ltda
Rua Francisco Pereira Dutra, 2405 Louveira, Sao Paulo, Brazil 13290-000
Manaus Plant - Av. Guaruba, 740 - Distrito Industrial Manaus, Amazonas Brazil 69075-080.

Rio Plant
Procter & Gamble Industrial e Comercial Ltda
Est Mal Miguel Salazar Mendes Morais, 747 - Taquara Rio De Janeiro, Brazil 22770 - 330.

Seropédica Distribution Center
Procter & Gamble do Brasil
Estrada de Paulo de Frontin, 1700 – PARTE.
Distrito Cabral. Seropédica, Rio De Janeiro
Brazil 23893 460

Escritorio Central Wella
Procter & Gamble Industrial e Comercial Ltda
Av. das Americas, 700 - Bloco 5 - Sala 116, Barra da Tijuca Rio De Janeiro, Brazil.
Mailing Address for the Invoice (Foreign Suppliers): This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Industrial e Comercial Ltda
Av. Dr. Chucri Zaidan, 246-96, Ed. Torre Z,
23 DEGREE andar - Villa Cordeiro - Sao Paulo - SP, CEP 04583-110, Brazil.
Full Legal Name: Procter & Gamble International Operations SA
P&G Legal Entity Number: LE 819
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Procter & Gamble International Operations SA
47 Route De Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. CHE-107.889.864TVA (most cases, please see notes below)
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Mailing Address (Foreign Suppliers):
Procter & Gamble International Operations SA
Av. Dr. Chucri Zaidan, 246-96, Ed. Torre Z, 23 DEGREE andar - Villa Cordeiro - Sao Paulo - SP, Brazil, CEP 04583-110

Mailing Address (Domestic Suppliers):

Brazil General Office
Procter & Gamble International Operations SA
Avenida Maria Coelho Aguilar, 215 Bloco E 3 Sao Paulo. SP 05805 - 000
Anchieta Plant - Rua Prof. Zeferino Vaz, 737 Sao Paulo, Brazil 04-258-000

Louveira Plant
Procter & Gamble International Operations SA
Rua Francisco Pereira Dutra, 2405 Louveira, Sao Paulo, Brazil 13290-000
Manaus Plant - Av. Guaruba, 740 - Distrito Industrial Manaus, Amazonas Brazil 69075-080

Rio Plant
Procter & Gamble International Operations SA
Est Mal Miguel Salazar Mendes Morais, 747 - Taquara Rio De Janeiro, Brazil 22770 - 330

Seropédica Distribution Center
Procter & Gamble do Brasil
Estrada de Paulo de Frontin, 1700 – PARTE.
Distrito Cabral. Seropédica, Rio De Janeiro
Brazil 23893 460

Escritorio Central Wella
Procter & Gamble International Operations SA
Av. das Americas, 700 - Bloco 5 - Sala 116, Barra da Tijuca Rio De Janeiro, Brazil.
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Tambrands Inc. Do Brasil
P&G Legal Entity Number: LE 126
Billing Address on the Invoice: This is the address that must appear on the invoice. Tambrands Inc. Do Brasil Av.
Av. Maria Coelho Aguiar,
215 – Bloco E – 4o andar Jd. São Luiz - São Paulo – SP. Brazil
CNPJ Number According to Purchase Order.
Mailing Address for the Invoice (Domestic Suppliers): This is the address that must appear on the envelope containing the invoice(s). Brazil General Office
Iams do Brasil Com. Exp. E Imp. Ltda.
Avenida Maria Coelho Aguilar, 215 Bloco E 3 Sao Paulo. SP 05805 - 000
Anchieta Plant - Rua Prof. Zeferino Vaz, 737 Sao Paulo, Brazil 04-258-000.

Louveira Plant
Iams do Brasil Com. Exp. E Imp. Ltda.
Rua Francisco Pereira Dutra, 2405 Louveira, Sao Paulo, Brazil 13290-000
Manaus Plant - Av. Guaruba, 740 - Distrito Industrial Manaus, Amazonas Brazil 69075-080.

Rio Plant
Iams do Brasil Com. Exp. E Imp. Ltda.
Est Mal Miguel Salazar Mendes Morais, 747 - Taquara Rio De Janeiro, Brazil 22770 - 330.

Seropédica Distribution Center
Procter & Gamble do Brasil
Estrada de Paulo de Frontin, 1700 – PARTE.
Distrito Cabral. Seropédica, Rio De Janeiro
Brazil 23893 460

Escritorio Central Wella
Iams do Brasil Com. Exp. E Imp. Ltda.
Av. das Americas, 700 - Bloco 5 - Sala 116, Barra da Tijuca Rio De Janeiro, Brazil.
Mailing Address for the Invoice (Foreign Suppliers): This is the address that must appear on the envelope containing the invoice(s). Tambrands Inc. Do Brasil
Av. Dr. Chucri Zaidan, 246-96, Ed. Torre Z,
23 DEGREE andar - Villa Cordeiro - Sao Paulo - SP, CEP 04583-110, Brazil.

Brazil Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Information
  • Full name of the customer.
  • Full address of the customer.
  • State taxpayer register number.
  • Telephone number.
  • Ship To Information: Company Name, Address and Country.
  • Sold to Information: Company Name, Address and Country.
  • Federal Taxpayer Register Number ("CNPJ").
Supplier Information
  • Full name of the supplier.
  • The title "Exporter" preceding the Supplier Name.
  • Full address of the supplier.
  • State taxpayer register number.
  • Telephone number.
  • Federal Taxpayer Register Number ("CNPJ").
  • Tax substitute entity's register number (state level) where the tax must be withheld for, if applicable.
General Information
  • Date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Total value of the invoice.
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Price per unit.
  • Any discounts or rebates, not included in the unit price.
  • The denomination: "Nota Fiscal". In case of services: "Nota fiscal de Serviços".
  • For supply of Goods - The indication if the transaction is an "inflow" or "outflow".
  • Deadline of use of the invoice forms - If is required by the state.
  • Payment field ("Fatura"), if used by the supplier, the requirements established by the applicable legislation.
  • Invoice form control number.
  • Taxable amount per VAT rate or exemption - Expressed in local currency Reais (R$).
  • VAT rate(s) applied - Also applicable for excise tax rate(s).
  • Total VAT Amount.
  • Calculation basis used to determine the VAT amount withheld by the supplier, if applicable (tax replacement).
  • For supply of goods - Tax codification ("CFOP") and the tax situation code ("CST").
  • Any indication that the supply is exempt or subject to the reverse charge procedure.
  • For supply of goods - Excise Tax amount levied per good, if applicable and excise tax total amount, if applicable.
  • For supply of goods - VAT amount withheld by the supplier, if applicable (tax replacement).
  • For supply of goods - Access key approved that tax authorities.
  • The invoice or "nota fiscal" should not be shorter than 14 cm, to any direction & should be issued in 3 copies (at least) having the following destinations (Article 193)
    I - The first copy, to the beneficiary of the services/goods;
    II - The second copy, on disposal to tax authorities;
    III - The third copy, attached to the invoice or "nota fiscal" book, to be showed to the tax authorities.
  • For supply of goods - The auxiliar doument (DANFE) must be send with the goods and XML(legal document) must be send by e-mail.
  • Invoices without PO - Cost Center/ Profit Center / WBS / Internal Order or General Ledger Account.
  • Credit Notes with PO - Supplier Authorization Number (For Quantity Return it is the Return Authorization Number).
  • Credit Notes without PO - Cost Center/ Profit Center / SBL ID / WBS or Internal Order, General Ledger (GL) Account, Legal Entity (also known as Company Code), P&G contact name, Original invoice reference.
 

Other Brazil Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

***

When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
  • In the receipt of delivery, the following information is required:
    - delivery confirmation.
    - delivery date.
    - identification and signature of the representative who received the goods.
    - denomination "Nota Fiscal".
    - respective invoice number.
  • Exchange Control for foreign suppliers - documents to be delivered with the invoice include Bill of Lading, Import Declaration, Original and Copy Invoice.
Procedures
  • For suppliers using electronic invoicing (XML).
    - The XML must be uploaded to the BES website or sent to the address of PGadmNFe@hpbes.com.
    - The XML sent to P&G needs to be previously approved by the SEFAZ.
    - Our hosting system is able to determine when an XML has not been accepted by SEFAZ.
    - P&G will not receive materials or be able to approve payments or purchases when XML was not previously sent.
    - The supplier should send an email for each XML.
    - All XML information will be validated against purchase order: Price, Taxes, NCM code, material description, quantity and unit of measure. This data is necessary in order to be previously validate the fiscal document and the Secretaria da Fazenda, resulting in the improvement in the process of receipt goods and payment to our suppliers.
    - Please take into account that any changes in the vendor information register in our system must be inform in order to avoid any problems in the Goods Receive.
  • Foreign suppliers must send the paper invoice with the material to P&G Plant.
  • To obtain foreign exchange:
    - Import Declaration (for material).
    - Invoice (Original/ Commercial).
    - Shipment Documentation.
    - Services Agreement (for services).
    - Bank or Government Approval.
  • If you are a Customs Agent, provide all relevant supporting documentation of third party payments.
  • For supply of raw materials - Send bill with the material and the customs agent in the destination country will send the invoice to payment process.
Payment
  • P&G standard payment terms are 75 days, this applies to all new vendor registrations effective February, 2013. However, the payment terms will be defined by the P&G Sourcing Buyers according to “best value” and the agreements.
  • Exchange Control takes 50 days, which is included in the payment terms.
  • Payment terms start with the invoice receipt date.
  • For foreign suppliers providing services:
    -Purchases needs to sign an agreement with the supplier that notes the expected payment date.
    -85% of the amount is paid to the supplier and 15% is paid to Government (income tax).This must be informed to the supplier during the negotiation.
  • For standard payment times, please refer to the table attached.
Other
  • N/A