THE electronic duplicate, The Electronic Invoice System, officially launched by the Central Bank in June 2026, seeks to modernize the receivables market by allowing the entire cycle of a promissory note to be recorded electronically: issuance, payment, assignment, endorsement, and use as collateral.

The model emerges to solve problems in the traditional market, such as Fraud, duplicate assignments, difficulty in proving the existence and ownership of credits, and high operational costs..

The bulletin differentiates between three categories:

• Duplicate document: Traditional paper-based model, with formal requirements and the possibility of judicial enforcement.
• Virtual duplicate: An electronic record, usually associated with a payment slip, allows for billing without the need for a physical document.
• Electronic duplicate: A structured model overseen by the Central Bank, with complete registration and traceability of credit.

Among the main benefits of electronic duplicate invoices are Greater transparency, fraud reduction, prevention of duplicate assignments, traceability, cost reduction, increased security for financial institutions, and increased liquidity of receivables..

The implementation will occur gradually: Large companies in June 2027, medium-sized companies in December 2027, and small companies, including micro and small enterprises, in June 2028..

For the agribusiness, The change is especially relevant because the sector uses credit operations, receivables financing, fiduciary assignment, and guarantees. Greater traceability can reduce risks of... Fraud, duplicate guarantees, and inconsistencies in documentation., in addition to promoting the liquidity of receivables.

In summary: The electronic duplicate invoice represents a structural change in the credit market, making receivables more transparent. traceable, secure, transparent and efficient, ...and requiring companies to start adapting their internal processes to the new reality.

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With a history spanning over 30 years, we are a reference in providing specialized legal services to clients in the agro-industrial production chain and other sectors of the industry. Our activity has been recognized nationally and internationally and stands out for the innovative way in which we handle consultancy issues, contractual negotiations, as well as litigation and strategic operations in agribusiness.