Author: ANDRÉ LOBATO

Source: Folha de S. Paulo, 19/04/2009

Until September, 54 groups adhere to the electronic note  
    
  
Rafael Hupsel / Folha Image

Ícaro Damaceno, Lenny's administrative-financial assistant, who says he waited eight months for login for electronic note in Europe

COLLABORATION FOR THE SHEET

The NF-e (electronic invoice) will be mandatory for 54 types of development from September. It is already used in 24,6 establishments for transactions between companies and does not change the relationship with individuals.

Among the sectors of activity that have about four months to abandon the paper receipt are new vehicle dealerships, wholesalers and manufacturers associated with the chemical, pharmaceutical, coffee and animal products industries.

From September 2007 (when volunteers started using the system) until March this year, more than R $ 2 trillion in NF-e were issued.
“Until April 2008, membership was voluntary, and there were about 5 million electronic notes. In that month, the automobile and cigarette segments were the first to be obliged ”, points out Eudaldo Almeida de Jesus, general coordinator of Encat, an entity of state tax administrators who led the NF-e project.
The Federal Revenue expects that, by 2010, 70% of all ICMS (Tax on Circulation of Goods and Services) will be declared electronically, he says.

On-line

While the paper note requires four copies, the electronic one is a digital file.
Created on the company's computer, it is transmitted online to the issuer's State Finance Department.

The system sends a copy of the note to the national registry and another to the Treasury Department of the destination State.

The only paper part of the transaction is the Danfe (Electronic Invoice Auxiliary Document), which accompanies the goods and serves as an invoice if the buyer does not have an electronic system.

Reinaldo Mendes, from Easyway Brasil, which develops tax administration programs, says the system is beneficial to firms. “[It] reduces costs and automates.”
Mendes points out, however, that it is necessary to have customer data and products data to be sold by the digital system organized.

ON THE INTERNET - See the NF-e implementation calendar at www.nfe.fazenda.gov.br, in the link “frequently asked questions”