Author: Michelle Heloise Akel

Source: Paraná Online - PR - COLUMNS - 03/08/2009

When examining the content of ICMS Protocol No. 42/09, signed by the twenty-six States of the Federation and the Federal District, which requires the use of the Electronic Invoice (NF-e), replacing the normal invoice, for more of 400 economic activities starting next year, I remembered a little joke told at a congress on tax law.

If my memory is good, the lecture dealt with the means of proof admitted in tax law, presumptions, evidence, etc. and the representative representative of the Public Treasure made fun of the frequent “disappearance” of books and invoices. In fact, this type of occurrence is usually linked to some fortuitous event, phenomenon of nature or paranormal (fires, floods, thefts). Returning to the joke: the speaker said that Unicamp would be studying the use of invoices as an alternative fuel, given its self-healing character.

Jokes aside, the phenomenon of “digitizing” tax books and documents is irreversible. The so-called Public Digital Bookkeeping System SPED comprises three large subprojects that are independent of each other: the Electronic Invoice -NF-e; the Digital Tax Bookkeeping - EFD; and ECD Digital Bookkeeping.

It is worth remembering that ECD - Digital Bookkeeping contemplates the sending of accounting information (reason, daily balance sheets, balance sheets, entry and auxiliary forms and others) by digital means, replacing the physical books until their probable future extinction. Legal entities subject to taxation by the IRPJ for taxable income are obliged to it, in relation to taxable events occurring as of 1/1/2009.

EFD - Digital Tax Bookkeeping, in turn, is characterized as a digital file, containing the tax books of record of entries, record of exits, record of inventory, record of calculation of IPI and record of calculation of ICMS, in short, covers information regarding operations, provision of services and tax assessment of the taxpayer. As of 1/1/2009, only IPI and / or ICMS taxpaying establishments listed in a normative act are required.

In turn, the electronic invoice (NF-e), since April 2008, is a reality for several sectors, such as cigarette manufacturers and distributors, producers, formulators, fuel importers and distributors, cement manufacturers.

Within the scope of the State of Paraná, the matter is currently regulated by the Tax Procedure Rule 41/2009 which discriminates 93 (ninety-three !!) economic activities required to use the NF-e. Part is already issuing the electronic invoice and 54 (fifty-four!) Activities, according to NPF, should use it as of September 1, 2009. Regarding these, however, ICMS Protocol No. 42 / 2009 sets, as the mandatory start date, April 1, 2010, which indicates that there will probably be an extension as to the mandatory start.

However, the ICMS Protocol lists hundreds of other economic activities that will, until October 2010, be required to use the NF-e. From the examination of the list of activities, by the CNAE, and from the observation contained in the legal text itself, it appears that the issuance of electronic tax documents will affect all wholesale trade and industry. Basically, retailers that already use the ECF Tax Coupon Issuing Equipment and the Individual Microentrepreneur - MEI will be released.

Although the SPED, according to the official justification, aims to modernize, streamline and, finally, reduce the current system of complying with ancillary obligations, the truth is that its institution stems, above all, from the need to implement means of inspection that, through the crossing of data, facilitates fiscal work.

At this point, some questions arise. Is the taxpayer ready for this digitization process? Will he be able to afford it? Is there, in fact, a reduction of bureaucracy? Or is it a new type of digital bureaucracy, in which it is not possible to issue an electronic invoice or transmit a file due to the occurrence of "inconsistencies" or because the "system" is down? Is it the end of the role?

The important thing is that such digital mechanisms are tools available to the Treasury and do not replace the inspection action, that the procedures are effectively simplifying and that we are not creating a digital trap.
The fact is, however, that the digital age is an irreversible phenomenon. It is accepting or accepting, even if with some suspicion.

Personally, I will continue to print emails, make copies of documents I deem relevant and handwritten notes, even on post-it notes. I leave the memory of the machines for the rest and mine, for the good things in life.

Michelle Heloise Akel is a lawyer. Master in Tax Law from UFPR. Post-graduated in Corporate Law from UFPR. www.prolik.com.br