Author: Dilma Tavares

Source: Sebrae Brasil - 30/09/2010

Brasília -; As of this Friday (1st), companies from various economic activities are required to issue the Electronic Invoice (NF-e), a digital document that replaces traditional paper bills. Instituted in July 2005 on a national basis, the use of the document has been gradually expanded among the various sectors and economic segments. Through the NF-e, the Federal Revenue Service and the state finance departments can monitor the companies' transactions in real time and, thus, inspect the collection of taxes.

The mandatory issuance of NF-e covers companies of all sizes, including micro and small, even those of Simples Nacional. Individual entrepreneurs do not have to meet this requirement.

Segments

According to Protocol No. 42 of 2009, of the National Council for Farm Policy (Confaz), an organ that brings together the state finance departments, as of October 1, they are obliged to issue the NF-e various economic activities, such as clothes, vinegar, shoes, ice, sanitary napkins, construction carpentry and pyrotechnic articles; printing of books, magazines and other periodicals; graphic finishing services; refurbishment of used tires; reconditioning of batteries and accumulators for motor vehicles.

They are still in the commercial representative list for cosmetics and perfumery, wood, construction material and hardware. The list also includes the wholesale trade of products such as footwear; clothing and accessories; haberdashery articles; bed, bath and table; seeds, flowers, plants and grasses; hygiene, cleaning and home maintenance products with fractionation and conditioning activities; jewelry, watches and jewelry; packaging; waste paper and cardboard and non-metallic scraps.

"The application of this requirement depends on each state, on the structures they have, but so far, no state has extended this deadline", warns Sebrae consultant Lusia Angelete. She recalls that, in December, the Electronic Invoice will be required for a new wave of economic activities, and for government suppliers, the requirement will apply regardless of the company's sector of activity.

Challenge

The president of the National Confederation of Micro and Small Enterprises (Comicro), José Tarcísio da Silva, estimates that, on the one hand, the electronic invoice means reduction of bureaucracy and inclusion of companies in the digital world, “of which there is no way to run away". On the other hand, it means “absolute control” by the government over the movement of companies and their operating costs.

To issue the Electronic Invoice, the company needs to have digital certification (provided by a certifying authority) and register with the state finance department. “Digital certification is expensive, with certifiers that charge up to R $ 450,” says José Tarcísio. He also recalls the need for computers and broadband internet, which, he estimates, has an average cost of R $ 250 per month. "The alternative is for the government to create a program to reduce the price of broadband Internet," he suggests.

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