Source: Magazine Small Businesses Large Business, 01/12/2008

Gradually, the electronic invoice will reach all the commercial relations of the country within models 1 and 1A, which is used to document the trade of goods between companies.

Preparation

According to the president of Afrebras (Association of Soft Drink Manufacturers in Brazil), Fernando Rodrigues de Bairros, which represents about 113 small and medium cold beverage industries, “practically 100% of companies in the sector have already adopted the new model proposed by government".

The reason is preparation in advance. "Small industries have practically ended procedures to comply with the requirement," he guarantees.

Despite considering the government's initiative positive, since it aims to combat informality and tax evasion, Bairros regrets the high cost of adopting the NF-e.

“The government is to be congratulated. Formality is in everyone's interest. However, there are some cost-related issues. There are companies that supply the electronic invoice system charging very expensive ”, he says.

And who didn't?

According to the tax consultant at FISCOSoft, Daniela Geovanini, when the legislation determines the issuance of a document, regardless of which it is, the issuance of any other document is not valid. “Thus, if the company fails to issue the electronic invoice, issuing the model 1 and 1A invoice instead, it will be as if it had not issued any invoice”, he explains.

She explains that the penalty, in these cases, fits the punishment for failure to issue a document required by the Tax Authorities and each state institutes the punishment for companies.

“In São Paulo, if the tax authorities are faced with goods being delivered without issuing an NF-e, the fine is 50% of the transaction value. Assuming that the inspector stops the truck that transports the company's goods, the same fine is applied. And the worst is that the goods can be seized until the operation is regularized. The non-issuance of NF-e also causes problems for customers, and not only for suppliers. They may have to pay a fine equivalent to 50% of the transaction ”.

Cost issues

Daniela affirms that the problems of the companies, mainly the micro and small ones, regarding the costs really exist. The Secretariat of Finance of the State of São Paulo, for example, provides the free download of the electronic invoice program via the internet, but this is not as advanced as those sold by specialized companies.

“Most of the programs that are being commercialized allow the connection between the various departments of the company, also functioning as a management tool. When the organization issues the electronic invoice, the inventory is automatically written off, the entry in accounting and the cash register, for example. But the Finance Secretariat program does not have these functions. And, for those who buy the program, really, the cost is not that low ”.

The point is that, according to her, once the government forces the issuance of the NF-e by a certain sector, there is no way to go back.

However, companies in segments with difficulty in implementing the electronic invoice system, which will still be required to issue, in the coming months, may try to unite and claim, through a class entity, the extension of the term. Although there is no certainty that the government will pay attention to the claim, "it would be a way out", in the opinion of the consultant.