Source: Convergência Digital, 06/03/2009

More than 111 million Electronic Invoices (NF-e) have already been issued by more than 15 thousand establishments across the country, representing almost R $ 2 trillion in commercial operations.

According to the IRS calculations, the daily operation is approaching the 1 million NF-e mark, on working days. The merchants are implementing the electronic tax document and, thus, replacing the issuance of the paper tax document.

For this, it is necessary to obtain a digital certificate standard ICP-Brasil to guarantee legal validity in the signature and transmission of the electronic document. The implementation of the NF-e is related to the inspection activities on operations and services taxed by the Tax on Circulation of Goods and Services (ICMS) and by the Tax on Industrialized Products (IPI).

The mandatory adoption of the NF-e started in April 2008, for industries and distributors of cigarettes and liquid fuels. In December, new sectors were forced, such as: cement, medicines, automobiles, steel, refrigerators, alcoholic beverages and soft drinks.

According to the general supervisor of the Sped project, Carlos Sussumu Oda, for April and September 2009, the following sectors should adopt the NF-e: wholesalers of food, beverages and cleaning materials, fuels, solvents, alcohol for other purposes , automotive batteries, auto parts industry, manufacturers of beverage containers, vehicle importers and importers of alcoholic beverages and others.

“This list covers 79 activities or groups of economic activities. The state Finance Departments mention that, until the end of 2009, between 80% and 85% of the collection of ICMS on commercial operations has already occurred on operations documented with NF-e ”, highlighted Oda.

The mandatory adoption of Digital Bookkeeping (Sped Contábil) started in February 2008, with the presentation deadline ending June 30, 2009. According to Carlos Sussumu Oda, around 12 thousand companies are required and in 2010, they will be 170 thousand companies included in the Real Profit.

For Sped Contábil, the issuance of books and accounting documents in digital media is established, transmitted annually until the last business day of the month of June of the year following the calendar year to which the bookkeeping refers.

The archives of the Digital Fiscal Bookkeeping (Sped Fiscal) of the taxpayers of the IPI and ICMS, referring to the periods from January to April 2009, have the delivery deadline for May 31 of this year. "As of January 2009, a total of 29.943 establishments in the country have been obliged to Sped Fiscal," said Oda.

The Electronic Invoice, Sped Contábil and Sped Fiscal are subprojects that make up the Sped Project (Public Digital Bookkeeping System) that was instituted by Decree No. 6.022, of January 22, 2007.

The main objective, according to Carlos Sussumu Oda, is to unify the activities of reception, validation, storage and authentication of books and documents that integrate the commercial and fiscal bookkeeping of entrepreneurs, through a single and computerized flow of information, through the use of digital certification. .

Among the expected benefits for companies, Carlos Sussumo Oda cites the simplification and rationalization of ancillary obligations, with the consequent increase in competitiveness among Brazilian companies; cost reduction due to the exemption of issuing and storing paper documents; possibility of exchanging information between taxpayers themselves using a standard layout (electronic commerce); optimization of operational logistics; simplification of the billing process; standardization of the information that the taxpayer provides to the different federal units; simplification and streamlining of procedures subject to tax administration control; among others.