Source: Circuito On Line - MT - ECONOMY - 22/10/2009

Rural producers in Mato Grosso who had revenues of over R $ 1,8 million in the period from January 1 to September 30, 2009 will be required to use the Electronic Invoice (NF-e) from January 1, 2010 , to document transactions taxed by the Tax on Circulation of Goods and Provision of Services (ICMS).

 
Those who reach this billing volume in the period from October to December of this year must also start issuing the NF-e from April 1, 2010. The electronic document will replace the producer invoice model 4 and the invoice model 1 / 1-A, currently used by entrepreneurs in the agribusiness segment.

The requirement will also apply to rural producers who sell goods to other states in an amount greater than the equivalent of 30% of the total book value of their operations, recorded in that calendar year.

Below are some important guidelines for rural producers:

1) What is the difference between Electronic Invoice (NF-e) and Outgoing Invoice Typing System (NFi receipt)?

NF-e
Model - 55 (electronic file)
Emission Form - own software or issuing software made available by Sefaz
Form of Operation - in the NF-e the valid document is the digital information authorized by Sefaz. The only printed document is the NF-e Auxiliary Document (DANFE), on plain paper
Authenticity - digital certificate
Legislation - Article 198-A to 198-B of the RICMS

NFi
Model - 1/1 A (paper)
Form of Issue - system made available on the Sefaz portal
Form of Operation - In the current model, the invoice is issued on paper (4 copies) and later the generation of the receipt, which will be downloaded by the purchaser of the goods / products or by the Tax Office
Authenticity - password obtained from Sefaz web access
Legislation - article 216-L to 216-V of the RICMS

Note: Producers that adopt the NF-e are automatically released from issuing the NFi.

2) Who is required to use the NF-e?

NF-e are obliged to rural producers who:
I - earn a revenue greater than R $ 1.800.000,00 in the period from January to September / 2009;
II - promoted outgoing goods in interstate transactions in an amount greater than the equivalent of 30% of the total book value of their operations, recorded in the said calendar year.

3) How to obtain the Digital Certificate?

In order to issue an NF-e, it is necessary to acquire an ICP Brasil Standard Corporate Digital Certificate (Public Key Infrastructure). Access the portal www.iti.gov.br , links
www.iti.gov.br/twiki/bin/view/Certificacao/EstruturaIcp

The individual rural producer, to use the NF-e system, will receive a special and simplified CNPJF from the RFB. According to the RFB calendar, this CNPJF should be generated in November / 2009.

4) What about the NF-e issuing software?

The Emitter Software NF-e SP is a manual application, locally based and recommended for small to medium sized companies. To download access the portal www.nfe.fazenda.gov.br, links www.nfe.fazenda.gov.br/portal/emisor.aspx

If the producer chooses to develop his own software, he must follow the guidelines provided for in the integration manual available at the following address:
www.nfe.fazenda.gov.br/portal/integracao.aspx

5) How should the producer do in cases where he does not have access to the Internet?

In exceptional cases, the issuing of a 1 / 1A invoice will be authorized to document the shipment of the goods. Thereafter, within seven days, the taxpayer must issue the NF-e for these operations.

6) And in the case of adjustments in the operation (volume - weight - quantity)?

Based on Article 4-E of the ICMS Regulation, the recipient who sees a difference in weighing at the time of entry of the goods, can issue an invoice to correct the data of the sender's invoice, and must deliver a copy for adjustment. . The invoice receipt, regardless of the adjustment, must be downloaded by the recipient.

7) More information:

Service on Technical Operation of the Application / Digital Certification
Service Center (65) 3617-2340. email: servicedesk.ti@sefaz.mt.gov.br

Compliance with legislation and procedures for issuing NF-e. Tax Duty (65) 3617-2900. email: nfe@sefaz.mt.gov.br