Source: Exame - Print Edition, 02/06/2009

SPED / NF-e GUIDE

Countdown

There are less than a hundred days left for 54 new segments to adopt the
NF-e

The timer is relentless: on September 0, the deadline for more
54 economic activities adopt the Electronic Invoice (NF-e), which increases
for almost one hundred the number of segments that leave aside the paper checkbook
to enter the world of the Public Digital Bookkeeping System (5PED). They are
organizations governed by real profits are subject to the system, but there are those who
believe that the domino effect can have consequences for the market as a
reaching other companies and sectors. For experts, it is a path
without return, which establishes a new paradigm in the relationship of taxpayers with
Tax authorities.

The adoption of NF-e has been growing like a wave. First were the
pilot projects at the end of 2007. In 2008, 14 activities were adapted to the
system at two different times. At the beginning of April 2009, there were 25 more
segments, and now the challenge of transition is posed to these more than
fifty activities. “The 1st” of September will be a milestone in the process, with a
much greater impact than the previous phases due to the significant number of
entrants ”, believes Claudio Coli, director of operations for the consultancy
Mastersaf, specialized in the tax and tax areas. He warns of the risk
failure to meet the deadline. “For the segments subject to the obligation, the
paper invoice starts to operate in disagreement with the legislation and the Tax Authorities,
submitting to the penalties of those who act without issuing an invoice. ”

FROM NIGHT TO DAY

The Public Digital Bookkeeping System, which in addition to the NF-e includes other
subprojects like SPED Contábil and SPED Fiscal, represents a new paradigm
and, as such, it requires cultural changes and the crossing of barriers and
resistances. In addition to technological aspects, it involves reviewing processes
internal training, the training of people, the adequacy of the physical structure and a series
adaptations. It is not a task to be done overnight. A fact that has
the sleep of the experts is that, in the wake of the old belief in an eventual
postponement of a term that should not even occur, many companies have not yet
have taken the necessary steps for a smooth and seamless transition
startles.

Anyone who has been through suffocation knows what it is. Gilda Prado do Nascimento,
administrative financial director of Ospina, an auto parts industry that operates in the
aftermarket, lost some nights of sleep due to the NF-e. "In time
we managed to meet the deadline and put our system on the air on the date
scheduled, the last day of April 1st. However, as it is a new practice,
we ended up having some technical problems, which took time and investments
extras, in addition to a week of stopped billing. ” He says that another scare
occurred due to a failure in the internet access provider. “Today we have
contingency solutions and experience enables us to guide other
companies about the need to not only meet deadlines, but try to
anticipate them to minimize risks. ”

FIRST HOUR MEMBERS

Precursor in issuing the NF-e in the State of Minas Gerais, in October 2007,
Usiminas has come a long way in the world of SPED, becoming the
first company in the country to have its accounting book transmitted to the Federal Revenue
Federal.

The initiative to anticipate the official deadline was voluntary, a posture that
repeated with regard to the Fiscal Bookkeeping project.

According to Luiz Alberto Noronha, manager of fiscal and tax planning at
Usiminas, SPED's originality was the great challenge to overcome. He explains that,
as a pilot company, the company took the initiative to establish partnerships with
IT solution companies, since there was no ready solution. Were created
teams for each of the projects, with computer analysts and from the areas
involved, in addition to specialists from partner companies. These teams had
unique coordination and a strategic committee that carried out the planning of the
deployments as the national subprojects matured, with the
publication of specific legislation for each of them.

Among the benefits resulting from the adoption of SPED, Noronha emphasizes aspects
as simplification, standardization and security of processes, with emphasis on the
quality of digital documentation.

CHAIN ​​REPERCUSSION

SPED establishes a link between all economic activities,
giving new dynamics to commercial relations, not only from the same chain
productive, but of business as a whole. The automotive sector is a good example
in this sense. First, the NF-e was adopted by the automakers; then it was the turn
auto parts and now the dealerships arrive. “It is a movement that
favors the chain as a whole, with positive repercussions on several fronts,
including logistics and dynamics of transactions between companies ”, believes
Claudio Coli, from Mastersaf.

Economist Ana Paula Paulino Costa, professor at Business School São Paulo
(BSP), also points out other advantages of the system. If on the one hand the government
increases the efficiency of inspection and use of resources, on the other hand, companies
gain in terms of organization, optimization of internal processes and
communication agility. “Another positive aspect is linked to the transparency of
process, which makes competition more fair, benefiting companies that
comply with their fiscal and tax responsibilities, ”says Ana
Paula