Source: Financial Web - SP - 15/09/2009

SÃO PAULO - As of this month, all taxpayers in the State of São Paulo included in the National Classification of Economic Activities (CNAE) are required to adhere to the Paulista Invoice system. However, for the representative of the Union of Accountants of the State of São Paulo, half of the obliged parties are not prepared for adaptation.

The program was instituted in 2007 by the government of São Paulo as a way to encourage consumers to request the tax coupon from commercial establishments, under the incentive to return 30% of the Tax on Circulation of Goods and Services (ICMS) collected and prize draws in money. Since then, several sectors have gradually joined. In the last stage, in July this year, around 140 sectors were included.

“Until June, this control was only for retail companies. Since July, it has passed to industrialists, wholesalers and importers in general ”, added Antônio Sérgio de Oliveira, accountant, business administrator and postgraduate in public management, responsible for lectures on the theme by the union.

Electronic Tax Document Registration (REDF)

With the new requirement, all taxpayers must inform, in detail, the products sold in their establishments. These data will be transmitted via a magnetic file, called Electronic Tax Document Registration (REDF).

Larger companies - such as those that are inserted in the Public Digital Bookkeeping System (Sped) through the Electronic Invoice system (NF-e) - have an automated system that receives the information and already forwards the data via coupon, in in real time, to the São Paulo State Finance Department.

However, smaller companies - which, consequently, use the archaic paper slip - encounter barriers in the adequacy. “One of the great difficulties is sending this file with the details of the products sold. Sometimes we go to a restaurant and the cashier delivers an invoice whose only breakdown is 'expense'. With the invoice from São Paulo, it will be necessary to detail everything that was sold ”, continued Oliveira. For example: meal, soda, dessert, among others.

That way, each taxpayer will have to contact the accounting office to find out the most appropriate form of filling, added the expert. The same office will be responsible for entering the information in the program to send to the IRS.

Inspection and penalty

According to the specialist, the requirement is not restricted to cases in which the customer requests the Nota Fiscal Paulista to generate credits in his Individual Taxpayer Registration (CPF). “The request for the note is just an incentive given by the government for consumers to help with inspection. But this work will be for all sales ”, he guaranteed.

The inspection of participation is carried out by the state tax authorities, both on the spot and with the help of consumers who have not received purchase credits on their CPF. The penalty is one hundred Fiscal Units of the State of São Paulo (Ufesp), which is equivalent to R $ 15,85 per note issued.

“The price for the work is discussed with the accounting offices. It depends on the volume of work, the size of the company, the fees ... it is impossible to quote an average amount ”, concluded Oliveira.