Source: Mercado Automotivo Magazine - 31/08/2010

In Brazil, there are still laws that “catch” and do not “catch”. It is as if the legislation needed a kind of social referendum, that is, after the law was enacted, the population rejects or disapproves it. And reprobation, in this case, is “decreed” through civil disobedience. However, this national “tradition” seems to have its days numbered.

The most recent example is the implementation of the Electronic Invoice. Accustomed to working informally, many entrepreneurs in the independent automotive replacement market believed that this determination would not take hold, and did not invest in knowledge, human resources or technology to adapt their companies. And some are already paying dearly for disobedience. According to the businessman and consultant José Guarino, cases of "flagrant fraud, with the arrest of businessmen" have already been recorded.

However, there are still those who resist, believing in a return to the past: “Incredibly, there are still entrepreneurs who do not believe in the system and are reluctant to change their behavior”, confirms the consultant. For him, the NF-e is mandatory from the framework of the taxpayer. All wholesalers in the sector are already covered by this requirement and whoever buys from them has to demand the NF-e, as other tax documents are no longer valid.

Guarino adds that there are no statistics on the percentage of NF-e emissions in relation to real sales, however, it reveals that, in all segments, 265.017 companies are dealing with the new system, and have already issued more than 1 billion and three hundred million electronic documents. “We must also consider that the Nota Fiscal Paulista and REDF - Electronic Registration of Tax Documents in the State of São Paulo - already put 100% of the companies under control. Virtually only the retail of the other units of the federation is not in the system. And, obviously, informal traders ”.

Although he does not blame public agencies for the small initial adhesion to the Electronic Invoice, the consultant is critical of the lack of effectiveness in the communication of governments with businessmen for clarifications necessary for the implementation of the system. “I understand that this process failed, but not due to negligence or lack of interest. There were many clarification events, but of the many that I attended, I kept little information. The problem is that the process as a whole is extensive, and clarification events only scratch the subject. ”

He says that “there is much more interest from the government (tax authorities) behind this than what is disclosed. For this reason, our lecture at the Automotive Replacement Seminar sought to show the fiscal network in formation. This is what needs to be explained very well to entrepreneurs ”. According to Guarino, another important aspect is the speed of implementation of the system. In April 2009, only a hundred companies were issuing NF-e. Today, the number is impressive.

One of the doubts that still persist among businessmen concerns the issue outside the system - when it is not on the air. The consultant explains: “Eventually, physical problems occur, such as lack of internet connection or failures in the company's communication system. The alternative is the contingency issue. There are two ways to do this: establish an alternative connection and issue the document on plain paper from the NF-e National Site (Scan). If there is no connection, only the use of paper money is an effective solution. This is not expensive for companies with a high volume of transactions, but it is inappropriate for small companies ”.

A complicated situation finds those who have not yet regularized the stock. José Guarino warns that anyone who is in this situation should regularize it as soon as possible, as mistakes will cost the taxpayer dearly, and tax amnesties will become increasingly difficult. Regarding the claim that no law can retroact to harm any person - physical or legal - he is emphatic: “The legislation that makes the NF-e viable is almost 7 years old. Nothing is being done by default, however, I repeat: many businessmen and accountants still do not believe that the system will work ”.

Aside from these cases, Guarino is enthusiastic about the isonomy of the law and the consequent regulation of the market. “Consider the current situation: manufacturers and wholesalers are required to issue NF-e. This process transfers information about the purchase and sale of all customers of these companies to the Treasury. This added to the tax substitution institute practically eliminates informality. What's left? Purchases and sales are totally without invoice and, even so, you should not accept any form of payment in cash or operate bank accounts. What remains informal, therefore, will be much more of a problem for the police than for the tax authorities ”.

In retail, the electronic invoice has not yet established a deadline to be implemented. Membership is open and is at the option of the taxpayer.

Finally, José Guarino says that this law has already taken hold. And that São Paulo taxpayers have no reason not to join, as doing so is exempted from carrying out the REDF.