Understand the NF-e
Author: Communication Advisory (Ascom)
Source: Federal Revenue of Brazil, 27/03/2008
Today's Official Gazette (DOU) published ICMS Protocols No. 24 and 25, both of March 18, 2008, which deal with the mandatory use of the Electronic Invoice, as of April 1, 2008, and the use of virtual environment for authorization of electronic tax documents, the so-called “Sefaz Virtual”.
Electronic invoice
Public Digital Bookkeeping System - Scope
ICMS Protocol No. 24/2008 restricts the requirement for NF-e
The publication of this protocol introduces changes to meet the taxpayers' demand in order to reduce, in this initial phase of implementation, the scope of the NF-e requirement as of April 1.
Among the implementations, which aim to facilitate the migration of tax document issuing processes in the initial mandatory phase, the following stand out:
• authorization for transporters and retail fuel retailers (TRR) to continue issuing outgoing invoices on paper, when selling goods outside the establishment (sale by vehicle)
• restriction of the mandatory NF-e only in domestic and interstate sales operations. As a result, other operations such as foreign trade, transfers, etc. they will only be mandatory as of June 1, 2008. Exceptions to that date are also the operations for the sale of Aviation Gasoline (GAV) and Aviation Kerosene (QAV);
ICMS Protocol nº 25/2007 expands Sefaz Virtual
Within the concept of integration of federal and state tax administrations, in compliance with item XXII of art. 37 of the Federal Constitution, which has guided all the development of the NF-e, within the project of the Public Digital Bookkeeping System (SPED), the concept of “Virtual Sefaz” is being reformulated and expanded, which on behalf of each federated unit, and at their option, it will authorize the issuance of electronic tax documents.
The Finance Secretariats can use their own environment for this authorization. However, based on Sefaz Virtual, which works in environments maintained by both the Federal Revenue of Brazil and the Rio Grande do Sul Department of Finance, States, at their option, may at any time use these virtual environments for authorization issuing electronic tax documents.
Another novelty is that this computerized environment will serve as a contingency for all state tax administrations, in the eventual unavailability of their own environments, which ensures the permanent operation of authorization services for the issuance of electronic tax documents, minimizing the hypothesis that it is required to issue tax document on security form for not having this authorization.
Mandatory issue
Contributors to the cigarette manufacturing segments; cigarette distributors or wholesalers; liquid fuel producers, formulators and importers; liquid fuel distributors and transporters and retail resellers - TRR, must, as of April 1, register their sales through the Electronic Invoice (NF-e). The requirement should reach around 5 companies and will be for sales operations, including interstate ones, which occurred in all states and the Federal District.
The NF-e project is of national interest and is being managed in partnership by the Union, through the Federal Revenue of Brazil and by the States and the Federal District, through the respective Finance Departments.
Currently, NF-e issues are spontaneous, with more than five million documents issued today, totaling R $ 39,5 billion, by companies that voluntarily adhered to the system. The project was built on a management model that includes the participation of company representatives in forums created for this purpose, such as an Electronic Tax Documents Management Committee.
In addition to the PAC, the Tax Reform proposal recently sent to the National Congress, defines in its article 5, that “the Federal District and the States…” that do not implement will not be entitled to the resources of the Revenue Equalization Fund. the electronic issuance of tax documents and fiscal and accounting bookkeeping, through the Public Digital Bookkeeping System - SPED, within the deadlines to be defined by a complementary law.
The NF-e represents a great hope of the government to have, once and for all, the trade balance of the states in unquestionable numbers, allowing the calculation of any gains or losses of the same, due to changes in the rates of the Tax on Circulation of Interstate and Intermunicipal Transport and Communication Goods and Services - ICMS. Thus, a rich database will be formed that will contribute, among other things, to finally the so-called "TAX WAR".
How to start issuing NF-e
To start issuing the NF-e, taxpayers must register through the website of the respective State Finance Department. The email address of the State Finance Secretariat, which also contains all the necessary information in case the taxpayers have any doubts about the process. The NF-e national portal is the www.nfe.fazenda.gov.br. In this portal, a series of information about the NF-e is available, such as: legislation, frequently asked questions and answers, taxpayer integration manual, links to the State Finance Departments, among many other options. In case of doubt the taxpayer can also call 08009782338.
The NF-e Concept
The Electronic Invoice is a document issued and stored electronically in order to document a movement of goods or services rendered between suppliers and taxpayers. Legal validity is guaranteed by the digital signature between the two parties, prior to the occurrence of the Fact Generator.
Equipment
For the implantation in the States of a technological infrastructure that allows the authorization and reception of the NF-e and the verification of the authenticity of the information contained in the DANF-e (Auxiliary Document of the Electronic Invoice), the Ministry of Finance, through Agreement signed with the Federation units, sent several computer equipment, including computers, servers and bar code readers.
Advantages of NF-e
The system brings a series of benefits to taxpayers, such as the elimination of typing invoices at the reception of goods and consequent bookkeeping errors, in addition to the logistics planning that is made possible by the early receipt of information contained in the NF-e.
How the System Works
After being accredited by SEFAZ of the respective state to issue NF-e, the taxpayer must generate an electronic file containing the tax information, according to the taxpayer integration manual. If the taxpayer does not have his own system, he can issue the NF-e from the issuer of the one available for download on the website www.nfe.fazenda.gov.br . The file is transmitted to Sefaz under the jurisdiction of the taxpayer who sends it to the Federal Revenue Service and Sefaz of the destination state, in the case of an interstate operation. There will be no printed note. In its place will circulate an official document called the Electronic Invoice Auxiliary Document (Danfe) which is a mirror of the NF-e and can be printed on a sheet
A4. It contains a bar code that allows the consultation of the existence of the respective electronic invoice, through the internet.
September 2008
According to the ICMS Protocol 88, of December 14, 2007, as of September 1, companies from other segments will start issuing Electronic Invoices. They are: companies that manufacture automobiles, vans, utilities, trucks, buses and motorcycles; cement manufacturers; manufacturers, distributors and wholesaler of allopathic medicines for human use; slaughterhouses and wholesalers that promote the departure of fresh, chilled or frozen meats of bovine, swine, buffalo and poultry species; alcoholic beverage manufacturers including beers and draft beer; soft drink manufacturers; agents who, in the Free Contracting Environment (ACL), sell electricity to final consumers; manufacturers of semi-finished products, flat or long rolled, re-rolled, drawn and profiled steel and manufacturers of pig iron.
