Manifestation of the NF-e Recipient is already in operation


Developed by the National Meeting of State Tax Coordinators and Administrators (ENCAT), the Recipient Manifestation project has the support of ETCO, through the National Union of Fuel and Lubricant Distribution Companies (Sindicom), the sector that started using the system in March 1st.

The requirement at this first moment is only for fuel distribution establishments. Only from the 1st of July does it also apply to gas stations, transporters and retail resellers (TRR). The start of mandatory requirements for other sectors has not yet been defined. The penalty for companies that do not comply with the law is a fine of 5% of the value of the operation or installment, never lower than 50 or more than 5.000 VRTEs (State Treasury Reference Values) per document.

The Recipient Manifestation Project allows the notes to be validated by the recipient company. This action protects companies from tax administrative proceedings and avoids tax evasion and the issuance of notes that are not consistent with reality. The aim is to prevent fraudulent operations in the movement of goods, for example, from shipments to a recipient other than that indicated in the tax documentation, or ghost and irregular companies. Thus, it allows controlling and minimizing the occurrence of this and other frauds, which often involve the improper use of registration data of suitable companies.

With the new system, the recipient of the goods has up to 180 days, depending on the distance of the transport, to validate the authenticity of the tax document, registering in the NF-e the occurrence of the following events:

• Issuance Science: record in which the recipient informs that he is aware of the issuance of NF-e and in which he appears as the recipient;

• Ignorance of the Transaction: in this case, the recipient registers that he is unaware of the transaction, as he does not recognize the authenticity of the commercial transaction informed by the NF-e issuer, who is unduly using his State Registration in order to defraud the Tax Administration;

• Confirmation of Receipt: event registered when the goods entered the establishment of the recipient taxpayer;

• Unfulfilled Operation: an event used to record the undo of the operation or return of goods.