Electronic Invoice: Revenue postpones to April the mandatory new version


Source: Firjan - RJ - 30/11/2010

The Finance Secretariat postponed to April 1, 2011, through the COTEPE / ICMS Act No. 36/2010, the mandatory use, by the contributing companies, of version 2.0 of the Electronic Invoice program, called the second generation (available at Address www.fazenda.rj.gov.br/portal/index.portal?_nfpb=true&_pageLabel=sistemaseletronicos&file=/informacao/sistemaseletronicos/nfe/index.shtml, including a trial version).

Among the novelties that the program introduces in the NF-e 2.0, we highlight the mandatory NCM and the validation by the program of several fields that are now free to be filled out, and without which the note cannot be issued. The objective is to increase tax control and facilitate inspection, avoiding tax evasion.

But be careful: you must be careful when installing the new program, as there are reports of cases in which all the notes issued previously were deleted by the new version.

See also the new version of the User Manual, which lists all obligations:


Deadline for cancellation of NF-e

Another novelty was the publication of the COTEPE / ICMS Act No. 35/2010, according to which the issuer may request, as of January 1, 2012, the cancellation of the NF-e, but within a period not exceeding 24 hours, counted from the moment the respective Authorization for the Use of the NF-e was granted, provided that there was no circulation of the goods or the provision of services and in compliance with the other rules contained in the SINIEF 07/05 Adjustment. This deadline is also an extension of the new rule.

Learn more about Electronic Invoice

The Electronic Invoice - NFe, one of the items of the Public Digital Bookkeeping System - SPED, is mandatory for almost all ICMS taxpayers and since October 1, new segments are required to issue it. By the end of the year, almost everyone will be required, according to federal and state tax authorities.

To see the date from which the company is or will be subject to the issuance of the invoice electronically, it is necessary to see if it develops any of the activities listed in the ICMS Protocol 10/2007 and / or if it has codes for the National Classification of Economic Activities (CNAE) ) listed in ICMS Protocol 42/2009, regulated by SEFAZ Resolution 266/2009. It is worth mentioning that this Electronic Invoice is different from the one being instituted by the Municipalities. The obliged company must be accredited to issue the NFe, so if it is not officially accredited by SEFAZ, it must apply for accreditation. On the other hand, if you are not obliged and have been accredited by trade, you must request disqualification. Accreditation errors or cannot occur due to the activity declared to be registered in the State.

As of December 1, 2010, taxpayers who, regardless of their economic activity, carry out operations aimed at: 1 - Direct or indirect Public Administration, including public company and mixed-capital company, of any of the Powers of Union, States, Federal District and Municipalities; 2 - recipient located in a different Federation unit, except if the issuing taxpayer is classified exclusively in CNAE codes related to retail activities not listed in the single Annex. For more information, consult the Electronic Invoice Portal, where explanatory videos, manuals and questions and answers are found.

If the company is subject to the rules of the State of Rio de Janeiro, it should access the website of the Rio de Janeiro State Finance Department, which brings the state rules on the subject and in case of doubts, send an email to nfe-rj@fazenda.rj.gov.br.

Finally, it is worth watching the video of the V Seminar on Electronic Invoice, available in full on the TV FIRJAN Empresarial page, which contains all the guidelines of the Electronic Invoice Leader in the State of Rio de Janeiro, João Carlos do Nascimento Silva .