Author: Ricardo Coube

Source: Gazeta Mercantil, 08/04/2009

São Paulo, April 8, 2009 - One of the most serious risks inherent to the Electronic Invoice, in contrast to the benefits and advances it means, is the possibility of fraud and forgery in its Auxiliary Document (Danfe). As is known, this is necessary as proof of the purchase and sale operation during the transport of the goods. This is what guarantees the fiscal security of sellers, buyers and transporters.

However, the possibility foreseen in the normalization of the Electronic Invoice for printing Danfe on an inkjet printer and plain paper establishes immense fragility regarding the smoothness of the document. It is obvious that there is no security in this process against fraud and counterfeiting. For this reason, the regulation of the Tax Administration Coordination (CAT), of the São Paulo State Finance Secretariat, is an expressive advance, authorizing companies to use the traditional matrix printer, duly adequate, to produce Danfe in continuous form and in loose sheets, with barcode.

As is known, the bar code used in the country is the one of world standard, administered and disseminated by GS1 BRASIL, a multisectoral, non-profit entity. It is an organization of the highest credibility. The code contains all information about sales operations and products, enabling control and even traceability of the process. It is an item that makes counterfeiting attempts very difficult.

In addition to helping to reduce Danfe fraud, which is already occurring throughout Brazil, the savings from using the dot matrix printer and the continuous form, to print up to four copies, can be up to 50%. There is no doubt that this process is the best option to implement the Electronic Invoice system without high investments. Issued in continuous form, Danfe is more economical than any other alternative.

This advance is important at a time when more than 50 segments, starting in April, started to issue the Electronic Invoice, according to the Federal Revenue's schedule. It would be relevant that this normalization started in São Paulo, of printing Danfe, with barcode, in continuous form, was multiplied throughout the country, giving more efficiency, security and smoothness to the process.

This advance, on the other hand, is an example of how society can and should interact with public authorities to develop solutions that benefit individuals, companies and the country. Since mid-September 2008, a committee formed by members of Abraform (Brazilian Association of the Forms, Documents and Information Management Industry) acts actively to provide consultancy to clients and the State, seeking to contribute to security and savings in the implementation of the Electronic Invoice. The non-profit entity, fulfilling the responsibility expected from civil society, provided a service to companies, the tax authorities, transporters and the logistics efficiency of all supply chains.

(Ricardo Coube, graphic entrepreneur, is president of Abraform (Brazilian Association of the Forms, Documents and Information Management Industry).)