Source: Legiscenter, 22/01/2008

Along with 2008, accounts payable arrive. Idec wants your year to start and keep you in good financial health. For this reason, it points out some benefits resulting from a practice little used by Brazilians: asking for the invoice for products or services. In addition to being a guarantee against future problems, in some places the invoice now generates a reduction in the payment of taxes, in the purchase of tickets at concerts, sports activities, and even literature books.
In an attempt to reduce tax evasion in the country, city governments and state governments have implemented programs aimed at encouraging consumers to demand the delivery of tax documents when purchasing products or contracting services, generating credits for citizens.

In São Paulo, the consumer in the capital gains 30% credit on the ISS (Service Tax) amount paid by the company he hired or service consumed when requesting the issuance of the Electronic Invoice (NF-e). In the municipality, this charge varies between 2% and 5%. Thus, an invoice of R $ 1 thousand, taxed at 5%, which pays R $ 50,00 in tax, would generate a credit of R $ 15 that could be used to deduct in the value of the IPTU (Property Tax and Urban Territorial) ).

The state government was not left behind and also implemented a similar model, the Nota Fiscal Paulista, which provides credit for rebate on the IPVA (Property Tax for Motor Vehicles). The state law provides for reimbursement of up to 30% on the ICMS (Tax on Circulation of Goods and Services) collected by the commercial establishment. Since it started operating on October 1, 2007, more than 93 thousand companies have joined the program, issuing 9,5 million tax documents.

These credits can only be used as of April 2009, but will be valid for five years. In addition to the reduction in the value of the IPVA, they can be transferred to a checking account, savings account, credited to a credit card, transferred to another person or returned in prizes.

Restaurants were the first to adopt the state NF model. Bakeries, bars and snack bars joined the law in November. In December, the process started to be adopted by the health, sport and leisure companies (check the schedule of the sectors that will gradually enter the project, as well as the list of establishments already registered and the instructions for participating in the program on the State Secretariat's website). São Paulo Farm).

In Bahia, the consumer does not receive tax discounts, but wins in leisure, culture and citizenship opportunities. Through the campaign “Your note is a show”, the Bahian government allows the exchange of invoices for tickets at artistic-cultural and sports events. It is also possible to donate your credits to non-profit charitable hospitals that have at least 70% of their beds registered in the Unified Health System (SUS) and non-governmental social institutions that develop social assistance and promotion activities for children and adolescents with disabilities. disabilities, drug addicts, the elderly and homeless.

In Espírito Santo, the consumer has an indirect benefit, but closely linked to the exercise of citizenship. This is because since 2004, tax documents have been used as a “Passport for reading”. Students and teachers strive to collect grades that will be exchanged for points. These, in turn, are transformed into resources for the acquisition of literature books for the Elementary and Secondary Schools of the Public Education Network. The consumer's pocket may not feel it, but education is grateful.