Source: Packaging Guide - Campinas / SP - 20/09/2010

Expert clarifies more complex points on the topic:

• Did you know that Danfe is the graphic representation of the NF-e and that, among other functions, it has the mission of accompanying goods in transit
• The taxpayer is responsible for keeping the invoice in electronic format for at least 5 years
• Specialist clarifies these and 11 other topics that haunt taxpayers and move accounting offices across the country

Created in 2005 and valid in all Brazilian states, the Electronic Invoice (NF-e) arrived to untangle the relationship between tax authorities and taxpayers. With the proposal to reduce the costs of printing and acquiring the tax document, allowing the monitoring of the transit of goods and facilitating the consultation of notes over the internet, the novelty may become a trap for the most unwary.

To prevent the benefit from turning into a headache, Priscila Lima, an implantation specialist for the Sped Project at Apress Consultoria Contábil created a list with 13 tips on the topic. Check it out below:

1. Danfe (Invoice Auxiliary Document) is NOT an Electronic Invoice - It is the graphical representation of the NF-e and has the following functions:
• Monitor the goods in transit, providing basic information about the operation in progress (issuer, recipient, values, etc.);
• Contain the Access Key, composed of 44 numbers, to consult the NF-e information;
• Assist in the bookkeeping of transactions documented by Electronic Invoice.

2. Have you heard of XML? - The Electronic Invoice is the file popularly called XML file. The NF-e issuing taxpayer is responsible for their custody for at least 5 years. So research and adopt efficient and reliable backup systems.

3. Incidentally - In addition to storing the XML for 5 years, the taxpayer must always check whether the generated file is valid, because, according to the concept of the NF-e, the validity of the document is guaranteed by the digital signature. Don't forget to check if the digital signature - technology that guarantees the integrity and authenticity of electronic files - is valid. If not, even if the Electronic Invoice is authorized, the taxpayer will be storing an invalid document and may suffer consequences - since he is responsible for the document's custody for 5 years.

4. Alert - Pay attention to the security of your Digital Certificate. There are two types of certificates valid for signing the NF-e:
• The E-CNPJ, which in addition to signing the Electronic Invoice gives access to various services at the Federal Revenue Service;
• E-NFe, which only allows you to sign the NF-e.

5. Exemption from issuing NF-e - In the case of the São Paulo legislation, according to Ordinance CAT 162/2008, there are some cases in which the taxpayer is exempt from issuing NF-e. For example, in cases of sale outside the establishment, provided that in the delivery and return of goods for sale outside the establishment, Electronic Invoices are issued, these sales made outside the establishment can be issued on paper, in models 1 or 1 A.
When these cases occur, the taxpayer must fill in the Complementary Information field with the description “Exempt from issuing NF-e - PCAT 162/2008 - article 7 - Hypothesis __” and other information, depending on the exemption hypothesis.

6. Do you do? Inform Sefaz - Any and all transactions involving Electronic Invoices must be authorized by the Finance Secretariat (Sefaz) of the taxpayer's origin. In short, to issue, cancel or disable the NF-e, the file must be transmitted to the secretariat, because, without the authorization of this body, the document is not valid.

7. Negative - If the invoice is rejected by Sefaz, regardless of the error pointed out by the agency, it is not stored in the agency's database. If so, the taxpayer must correct the document and relay it for the Secretariat to authorize. Important: If the rejected note is not rectified and retransmitted, this numbering will not be included in the Sefaz database and should be rendered unusable due to a sequence break.

8. Keeping an eye on the dates - Currently, the deadline for canceling the Electronic Invoice is up to 168 hours after its authorization. From January 1, 2011, the period will be reduced to 24 hours. In the case of the State of São Paulo, from the Ordinance CAT 123/10, the request for cancellation of the NF-e will be received out of the regulatory period, from the authorization date within 744 hours (31 days). However, it is worth mentioning that the taxpayer is susceptible to a fine, according to the ICMS Regulation (RICMS).

9. Beware of “autocomplete” - The Electronic Invoice cannot be canceled when the goods are shipped. Many issuing software on the market automatically fills in the withdrawal date on the note. In other words, even if the merchandise has not actually left, the document cannot be canceled, since, for the Tax Authorities, the date entered corresponds to the date on which the product passed. Therefore, the taxpayer must adopt other procedures instead of cancellation, such as, for example, providing the return note.

10. Not mandatory - Filling in the field “date of departure / entry” is not mandatory for the NF-e to be validated. The issuing program can leave this field blank, but it is important that when the goods leave the company, it is properly described in Danfe.

11. It is mandatory - Be aware of other tax obligations in addition to the issue of the Electronic Invoice. Many companies, for example, are required to generate the Sintegra file (Integrated Information System on Interstate Operations with Goods and Services), which must contain both invoices issued by the company and invoices for the purchase of goods or products.

12. In fact, part II - Many issuing software have only the functionality to issue the NF-e and do not offer other modules such as inventory control and the generation of the Sintegra file, for example. Don't be fooled by slogans of complete solutions; ask the accountant for help before hiring an issuing software.

13. Lastly - When there are problems that prevent you from issuing the NF-e, there are contingency solutions, such as Scan (Contingency System for the National Environment), Dpec (Prior Declaration of Emission in Contingency) and Security Form. The choice for one of these solutions depends on the problem that prevents the NF-e authorization. In cases where there is no internet connectivity, the only option is the Security Form, which should only be purchased at printers accredited by the Tax Authorities - in São Paulo, for example, the list can be consulted through the website http://www.fazenda.sp.gov.br/nfe or telephone (11) 3243-3400.

Priscila Lima has a degree in Accounting and Business Administration, currently holds the position of executive at Apress Consultoria Contábil (www.apress.com.br), specialist in Electronic Invoice.

Source: VERSATILE STRATEGIC COMMUNICATION