Digital Signature will guarantee legal validity and integrity of the Electronic Invoice


Author: Raquel Ferreira

Source: A Gazeta - MT, 19/11/2007

The legal validity, data integrity and authorship of the issuer of the Electronic Invoice are guaranteed by the digital signature of the issuer and receipt by the Tax Authorities, before the occurrence of the Generating Fact. The tax declaration of the commercial operation carried out between two companies occurs electronically with the State Treasury, which authorizes (or rejects) the electronic invoice.

The NF-e will also be transmitted to the Federal Revenue Service, which will be the national repository of all issued NF-e (National Environment) and, in the case of interstate operation, to the Finance Secretariat of destination of the operation and Superintendence of the Free Trade Zone. Manaus (Suframa), in the case of goods destined to the incentive areas.

The Secretariats of Finance and the RFB (National Environment), will make consultation available, through the Internet, to the recipient and other legitimate interested parties, who hold the access key of the electronic document.

To accompany the transit of the goods, a simplified graphic representation of the Electronic Invoice will be printed, entitled Auxiliary Document of the Electronic Invoice (Danfe), on plain paper, in a single copy, which will contain the highlighted access key for consultation. of the NF-e on the Internet and a two-dimensional bar code that will facilitate the capture and confirmation of NF-e information by the tax units.

Danfe is not an invoice, nor does it replace an invoice. It will only serve as an auxiliary tool for consultation of the NF-e, as it contains the access key of the NF-e, which allows the holder of this document to confirm the effective existence of the NF-e through the National Environment (RFB) or Sefaz portal.

The progress of the procedures for the implementation of the NF-e Project can be followed by the electronic address: or through the portal, Electronic Invoice application. There is also the e-mail This month, the call center 0800-9782338 was also made available.