Author: Wagner Fonseca

Source: SEGS Portal Nacional Seguros & Saúde - Santos / SP - 28/07/2010

From the next 1st, Brazilian companies authorized to issue the Electronic Invoice (NF-e) must, necessarily, forward or make available for download the file of this electronic document and its respective Use Authorization Protocol to the recipient and the carrier hired. This action must be taken immediately after receiving the authorization to use the NF-e.

This is what SINIEF Adjustment nº 8 - Integrated National System of Economic and Tax Information, recently published by the Official Gazette of the Federal Government (DOU) provides, and which introduces other important changes in the system that is eliminating the role in market operations. “All are positive and show a substantial advance in the use of NF-e, both in issuing and receiving and in keeping the document”, says the director of Alliances at Mastermaq Softwares and coordinator of the Accounting Business School, Roberto Dias Duarte.

According to the professor, the first change will transform the carrier into a responsible person, making it mandatory for him to check the NF-e data before the transport starts. With that, the merchandise can only circulate if the electronic document is duly authorized by SEFAZ, the calculation of taxes is correct and if the issuer's State Registration is not canceled, suspended or disabled. Transport companies have new responsibilities: receiving and checking electronic documents, ensuring the security and fiscal confidentiality of their customers.

Another change brought by the device refers to Danfe, used to track the transit of goods, which now can only be printed on one way. “It is very likely that this change is due to frauds already committed involving the misuse, cloning and even tampering with the Auxiliary Document of the Electronic Invoice”, deduces Dias Duarte. This leads to changes in systems that should control Danfe's printing.

The concern with the storage of the Electronic Invoice, according to him, is also evident in the SINIEF Adjustment nº 8, which obliges the issuer and recipient to keep the NF-e in digital file, under their custody and responsibility, inside or outside the company, for term established in the tax legislation, and must be made available to the Tax Administration whenever requested. However, there is a significant advance, since the standard expressly provides for the possibility of keeping electronic documents outside the establishment.

The penultimate modification authorizes the NF-e issuer to correct errors in specific fields of the document. For this, you must observe the provisions of Paragraph 1-A of art. 7 of the SINIEF Agreement s / nº 1970, by means of an Electronic Correction Letter (CC-e), transmitted to the Tax Administration of the issuer's federated unit.

This section of the Agreement says that the CC-e can be used as long as the error is not related to variables that determine the value of the tax, including the calculation basis, rate, price, quantity, value of the operation or the installment; correction of registration data that implies a change in the sender or recipient and the date of issue or departure.

The Electronic Correction Letter is not yet available, but this is expected to occur later this year. “But SINIEF nº 8 makes it clear in advance that there will be a maximum period for correcting the Electronic Invoices, in a similar way to what happens in cases of cancellation”, he points out.

Finally, the Adjustment prohibited the reuse, in contingency, of the NF-e number transmitted with the type of issue 'Normal'. "Other changes may appear over time, as it is natural that there are adjustments during the implementation and the existence of any project that deals with information as important as the fiscal", concludes the expert.