Changes to the Electronic Invoice become effective as of January 2016


As of January 2016, XNUMX all companies that sell to end consumers in other states will have to adapt to the new ICMS system. In practice, they will have to comply with new ancillary obligations, which start with the readjustment of the Electronic Invoice (NF-e), Electronic Consumer Invoice (NFC-e) and the Electronic Tax Coupon Authentication System (SAT) models.

The layout of these tax documents will have to be changed to include new fields. With the change in the ICMS system, those who sell to final consumers in another state will be obliged to inform the ICMS due in the note considering the rates of the destination, interstate and state of origin.

Among other changes, a new field in the tax documents will also be necessary to insert a numeric code, the Specification Code for Tax Substitution (Cest). This requirement was for April 2016.

Details of the change in the layout of the invoices can be found in the Technical Note (NT) 003/2015.

The new requirements will be promoted to try to alleviate the problem of the fiscal war between the states.

Under the new calculation system, the ICMS of origin will be calculated by multiplying the tax calculation base by the interstate rate. The ICMS of the destination will be calculated by multiplying the tax calculation base by the internal rate of the destination state. The result of this account will be subtracted from the source ICMS.

The new guidelines were proposed by Constitutional Amendment 87/2015 and agreed between the states through Agreement 93/2015 of the National Council for Farm Policy (Confaz).

The changes take effect in January 2016, but companies will not be fined for the first six months of validity if they fail to adapt.