"Do you want the CPF on the bill?"


Author: Mariana Barbosa

Source: ETCO Magazine, No. 11

Mauro Ricardo Costa, São Paulo Finance Secretary 


“The intention is to increase revenue without increasing taxes. After all, when everyone pays, everyone can pay less ”

Mauro Ricardo Costa, São Paulo Finance Secretary


Created in October last year, the Nota Fiscal Paulista program is changing consumer behavior. Even those who were not in the habit of asking for an invoice are now reminded of this right at the checkout of supermarkets and pharmacies, mainly: “CPF in the invoice?” is the catchphrase of the moment. With all the digits of this document in mind, the taxpayer also begins to collect such registration from the waiter, gas station attendant and other retail employees who do not always comply with this ritual. As a result, the program, which provides for the return of up to 30% of the ICMS collection in retail trade to the population, has already accumulated 271,7 million reais in credits to be distributed.

The average monthly disbursement from May, when the program started to cover all categories of commercial establishments in the State, has been in the order of 80 million to 90 million reais - something like the monthly collection of ICMS from the State of Tocantins. By giving up this revenue - big for many states, but small considering the monthly ICMS tax collection of 6,6 billion reais in August in the state of São Paulo -, the state government begins to count on a great ally in combating tax evasion : the consumer.

More than 13 million people have already informed their CPF for issuing invoices at least once. Of the total invoices issued since the beginning of the program, 15% bring the consumer's CPF. It is the first step of a great journey to be taken. At the end of it, the state tax authorities, the population and competitive ethics will win. It is still not possible to specify the exact contribution of the Nota Fiscal Paulista to the increase in the collection of ICMS, which registered a real growth of 19,1% in the first semester, in comparison with the period from January to June 2007. “When retailers issue notes , he has to ask for notes for the wholesale, which has to ask for notes for the industry, and this leads to an increase in the collection. But it is not possible to attribute the entire increase to the Nota Fiscal Paulista, as we have other measures to monitor and combat tax evasion ”, says Newton Oller de Mello, deputy director of the Executive Board of Tax Administration at the State Finance Department.

The population's gain cannot be measured only by the total accumulated reais that can serve as a bonus when paying the IPVA. Oller draws attention to the character of "program consumer rights". State Executive project approved by the Legislative Assembly in August 2007 in the form of Law 12.685 / 07, the Nota Fiscal Paulista program is a consumer law law and aims to encourage “fiscal citizenship”. “The intention is to increase revenue without increasing taxes. After all, when everyone pays, everyone can pay less. For this reason, the State wants to bring the population as an ally in the crusade for the invoice ”, says Oller. He explains that the ICMS is already embedded in the price of the merchandise, and if the person does not ask for the invoice, it may end up going into the entrepreneur's pocket in the form of profit. "This is unfair competition and also ends up reflecting for the population, which does not receive services that the State should provide."

The program had enormous initial acceptance by the population. However, when the first distribution of credits was made in April, there was some disappointment, as the credits, for many who engaged in the program, did not leave the house of cents. In October, again, few redeemed their credits. Of the 271,7 million reais released by the State Treasury, 254,7 million reais were not withdrawn. The director explains that this happened for three reasons. First, because the retailer's adherence to the program took place gradually. It started in October 2007, with restaurants, then came bakeries and snack bars. Later came gas stations (January) and supermarkets (April) and it was only from May that it started to include all retail.

In addition, there is the fact that the account for the distribution of credits is made twice a year - April and October. In April, credits related to notes issued in the second half of the previous year are distributed. And, in October, the credits related to the first half of the same year. As the program started in October last year, with few registered establishments, the total distribution made in April - referring to the second half of the previous year - was only 765.841 reais. Six months later, in October, the distribution jumped to 271,7 million reais.

Finally, he explains that there was a change in the accounting of credits by establishment, starting in February. Under the new rule, 30% of the ICMS paid by the establishment is prorated among those who requested an invoice, proportionally to the invoice amount, within a maximum limit of up to 7,5% of the invoice amount. “The consumer usually only asks for notes in the case of durable goods, when the value is high, or to punish the establishment when it is poorly served. We want to change that ”, says Oller.

To popularize the program, the government intends to launch an electronic scratch card, with the distribution of cash prizes for those who request the note with the CPF. The draw was already foreseen in the law that created the program and should take effect in December. According to the rules, each R $ 100 spent on the purchase of products within the State of São Paulo will automatically generate a numbered electronic ticket. To participate, all you need to do is register in the program and adhere to the draw rules on the website of the São Paulo State Finance Department. "Everything will happen over the internet, within the proposal of e-government", explains Newton Oller. The draw will be linked to the Federal Lottery, and the prizes will vary from 10 thousand to 50 thousand reais.

Newton Oller de Mello, deputy director of the Executive Board of Tax Administration at the São Paulo State Finance Secretariat“If the person does not ask for the invoice, there is scope for tax evasion. And, if the person asks for the note without the CPF, the money goes to the State ”

Newton Oller de Mello, deputy director of the Executive Board of Tax Administration at the São Paulo State Finance Secretariat

For those who are not comfortable with the idea of ​​providing the CPF with each purchase, the government will encourage the donation of banknotes to charities, which will be able to register them with their own CNPJ on the secretariat's website. The idea is that the entities install urns to receive the notes in large commercial establishments, such as supermarkets and drugstores. The donation to charities is already possible. It is enough for the taxpayer to provide the institution's account when receiving its credits. “If the person does not ask for the invoice, there is scope for tax evasion. And, if the person asks for the note without the CPF, the money goes to the State ”, says Oller. “We don't want that money. It is a consumer right. If the person does not want to provide his / her CPF, now he / she will be able to pass this credit on to other entities. ”

The director explains that the inclusion of the CPF in the note aims exclusively at identifying the taxpayer so that he can receive the credit. "The taxpayer can rest assured, because the information will not stop at the IRS," says Oller, rebutting a common criticism among those who do not like to provide the CPF. "In addition to the fact that there is no agreement between the State Finance Department and the Federal Revenue Service, the Internal Revenue Service already has all the information on the use of a credit or debit card," explains Oller. The Nota Fiscal Paulista is also not a legal proof of expenses. "It is an indicative means and does not prove that it was the taxpayer who provided the CPF that actually spent that amount." This is the case of the person who provides his CPF for an account related to the consumption of a table of friends in a bar or restaurant.

The program is also helping to curb tax evasion and unfair competition. This is because the taxpayer, in addition to asking for the note at the time of purchase, may complain if he realizes that it was not properly registered for credit purposes on the secretary's website. Until October, 88% of complaints in the NFP program were related to the lack of registration of grades. These complaints have already resulted in two major operations. In all, there were 2 notices and 30 million reais in fines for establishments that issued invoices with the CPF, but did not register the notes with the state Treasury. The penalty is high: 1.488 reais per note. "If the establishment does not register the bill, the consumer does not receive the credits", explains Oller.

The merchant can also be fined for not issuing the bill or for not registering it within the established deadline. The registration of the note with the CPF in the program, by the establishment, is a procedure independent of the payment of the ICMS. The commerce has until the 19th of the following month to register all the tax documents issued. There is a deadline for the establishment to regularize your situation, otherwise the complaint may evolve into a complaint. “Ninety-one percent of the complaints we receive are well founded. The proof of the consumer is the invoice. ”



How it works

The consumer must provide the CPF when shopping in supermarkets,
bakeries, restaurants, building supply stores, clothing,
toys located in the State of São Paulo.

Thirty percent of the tax collected by the establishment is refunded
whom to inform the CPF or CNPJ, proportionally to the value of their
acquisition in relation to the total number of identified consumers.

Credits granted in the first half of the year can be redeemed
from October of the same year; second semester credits,
from April of the following year. To use them, the consumer must
access the NFP website (www.nfp.fazenda.sp.gov.br), using a password,
select the “checking account” option and follow the instructions on the screen.

How to redeem credits

Physical person: amounts equal to or greater than 25 reais can be transferred
to their own checking or savings account, to another individual or
be used to reduce the value of the IPVA for the following year. It is not
the vehicle must be owned by the consumer.

Legal person: transfer to a checking or savings account
own. If the value is less than 25 reais, you must accumulate until completing it.

Shelf life
Credits of notes issued with the CPF are archived for five years.

Consumer from other States
The program is not restricted to those who live in São Paulo, but to purchases made
in the state. Therefore, those who shop frequently in the state may ask
the note with the CPF and register your CPF on the website of the Department of Finance.

Consumers who do not have their notes registered in the Note system
Fiscal Paulista can make a claim over the internet, using
password, until the 15th of the second month following the month in which
the goods or goods were purchased. Complaints registered
they are informed to the establishment so that it can carry out regularization.