Source: Jornal do Comércio - RS - 04/08/2009

The years 2009 and 2010 are crucial for the use of the Electronic Invoice. In September, approximately 50 new economic segments started to adopt the issue of the document. Starting next year, the IRS will expand the mandatory. The so-called massification of the NF-e will include all interstate operations, sales made by the public service, wholesale trade and industry.

The second generation of the NF-e is also expected to enter into force. According to Álvaro Bahia, National Technical Coordinator of the Project, the new document will bring even more benefits to taxpayers and tax authorities. This is an evolution of the current model, where confirmation of receipt by the recipient will be implemented. This will reduce one of the main frauds that occurred in Brazil with the NF-e: the simulation of interstate operations for the payment of a lower rate differential, as if the sale had been carried out in the domestic market.

According to Bahia, accountants have a fundamental role. The professional takes on greater responsibility. Upon receiving both the electronic and auxiliary tax documents, he has the obligation to verify whether the second, which accompanied the goods, really mirrors the information contained in the NF-e. "The accountant is now directly responsible for the accounting and tax bookkeeping process of his client and taxpayer," he said.

User of the Electronic Invoice since last year, Coca-Cola Pernambuco was the case presented at the seminar. The company issues eight thousand bills a day, reaching 14 thousand a day in December. Sales are made to Pernambuco, Paraíba and part of Bahia.

Fernando Augusto Gomes de Campos, Systems Manager at the Guararapes unit reported the main obstacles faced. Campos advises entrepreneurs who are not yet obliged to issue the NF-e to start the implementation and testing as soon as possible. In the case of the group, there were 45 days between the installation of the software and the beginning of the obligation. “On the first day of operation, we had trucks full of goods inside the yard, which represents a loss of money.” In addition to training internal personnel, Coca-Cola trained the sales team and drivers, as they deliver the bill to the customer.