Three questions for Eudaldo Almeida de Jesus

By ETCO
09/08/2012

The general coordinator of Encat (National Meeting of State Tax Coordinators and Administrators), Eudaldo Almeida de Jesus, explains what the Recipient Manifestation project is, its benefits and how it will be implemented in companies.

 

What is the Recipient Manifestation project and what are its main benefits?

The Recipient's Manifestation project will allow the recipient to express himself regarding his commercial participation described in the NF-e, and can attest to the information provided by the issuer of the tax document, inform return, or even deny the operation.

Among the benefits of the Recipient Manifestation process are the possibility of identifying the misuse of State Registration by NF-e issuers, obtaining the digital file of the NF-e XML that has not been transmitted by the respective issuer, legal security in the use of the corresponding tax credit, in addition to formalizing the commercial bond that legally protects commercial invoices, without the need for signature on the stub printed on the DANFE (Auxiliary Document of the Electronic Invoice), when the goods are delivered.

How will the implementation be done? Will it be mandatory?

The process, which initially will have a voluntary character, will be implemented by the tax administrations of the States as of August, with its mandatory expected to occur throughout 2013, after the deliberation of the CONFAZ (National Council of Farm Policy). The mandatory use of this process is expected to begin during 2013, for some selected types of goods movement.

The purpose of implementing this new tool is to prevent companies from issuing invoices without the consent and knowledge of the recipient. The entire manifestation procedure will be done via digital certificate. The objective is to provide a more effective control of commercial transactions for both the tax authorities and the taxpayer.

How should companies proceed to join the project?

Initially, events linked to the Recipient's Manifestation process will be available for testing (homologation) in the NF-e National Environment. Starting in August, the recipient companies will be able to register the events in an operational environment.

The NF-e technical team has been working on this project since the beginning of 2011, together with some large companies that applied to participate in the proof of concept of the system, which was carried out in the NF-e authorization environment of the Fazenda do Estado do Rio Grande do Sul. For this reason, recipient companies located in that state can already use these events, both in the homologation environment (tests) and in the production environment (operational).

The public consultation on the Internet has been changed to show the events registered in the NF-e and can be carried out directly on the NF-e Portal (www.nfe.fazenda.gov.br) or portals of the Finance Secretariats of the issuer's constituency, based on the information on the NF-e access key. The XML digital files of the events will also be made available to the issuers / recipients in the tax document.