emitente

Emitente is a noun used in Portuguese to refer to the person or organization that issues or signs a document, instrument, or financial title. The emitente is the originator or issuer of the document, such as an invoice, receipt, boleto, ticket, certificate, or security. The term is widely used in business and legal contexts.

In invoicing and tax documents, the emitente is typically the seller or service provider that issues the nota fiscal or fatura. In electronic invoicing systems (NF-e in Brazil), the emitente's data—name or corporate name, tax identification number (CNPJ or CPF), address, and digital certificate—are recorded and transmitted to tax authorities. The destinatário (recipient) is the party that receives the document, and the emitente is responsible for the information's accuracy and for fulfilling obligations such as taxation and reporting.

In finance, the emitente is the entity that creates and authorizes a financial instrument or title, such as a bill, bond, or stock issue; the issuer is obligated to honor terms and payments to holders, subject to applicable law and the instrument's conditions.

The term also appears in broader contexts to designate the issuer of any document. It is distinct from remetente, which more commonly means sender, particularly in mail and parcel contexts.