Author: Bahia State Official Portal

Source: 24/07/2008

After the beginning of the mandatory issuance of the Electronic Invoice (NF-e), in April this year, by taxpayers in the cigarette and fuel segment (cigarette distributors, alcohol plants, oil refineries, transporters and retail resellers), From December of this year and in April 2009, new companies will participate in the project, which means that they will change their current systems of issuing paper invoices by digital invoices only.

The companies that manufacture automobiles, cements, alcoholic and soft drinks, manufacturers and distributors of medicines, refrigerators and meat wholesalers, in addition to agents that sell electricity to final consumers and manufacturers of steel and pig iron products, make up the group that starts issuing in December, which was scheduled for September.

As of April, the NF-e becomes mandatory for the second group of taxpayers, among which are importers of automobiles, auto parts and tires manufacturers, aluminum, cans, PET bottles, paints, varnishes, solvents for petroleum and automotive lubricants, manufacturers and importers of thermoplastic resins, distributors, wholesalers or importers of alcoholic beverages and soft drinks, industrial processors, wholesalers and manufacturers of tobacco and related products and steel and pig iron wholesalers.

The change in the adhesion term for the first group of taxpayers, from September to December and the inclusion of other companies in the project, in April 2009, were determined by the ICMS Protocol 68, published in the Federal Official Gazette on the 14th, by National Council for Farm Policy (Confaz).

From April of this year until the first half of this month, a period in which companies started the mandatory issuance of NF-es, about 15 million electronic documents have already been authorized, for a movement of more than R $ 360 billion. In Bahia alone, the state that is nationally responsible for the technical and executive coordination of the Electronic Invoice Project and one of the first to process NF-es in the country, more than 710 thousand bills have already been authorized.

“The proof of how representative these numbers are is that, since the launch of the project, in April 2006, until March 31 of this year, a phase in which companies participated spontaneously, 5 million NF-es had been issued, totaling R $ 40 billion. In other words, NF-e has been getting very significant results ”, said the coordinator of the National Meeting of State Tax Administrators and Coordinators (Encat) and fiscal auditor of the Bahia Finance Secretariat (Sefaz / BA), Eudaldo Almeida.

Implementation of tax authorities online

The Electronic Invoice is a document issued and stored electronically to document a movement of goods or services rendered between suppliers and taxpayers. Legal validity is guaranteed by the digital signature between the two parties, prior to the occurrence of the taxable event.

“In practice, the NF-e represents the implementation of the tax authorities online, integrated into the billing process of large taxpayers. There are many advantages obtained with its use, among which I can mention the help in combating tax evasion, greater control over tax collection, improving the competitive environment and reducing paper consumption, ”explained Almeida.