In September, Brazil recorded the extraordinary mark of 10 billion electronic invoices issued, a feat that also counted on ETCO's contribution to be materialized. The electronic document, officially implemented in April 2008 to replace the old paper notes, can be considered a true revolution in the accounting record, which brought benefits to tax authorities, companies and other taxpayers, in addition to positive impacts in different sectors of society.

With the electronic invoice, it was possible to identify, with precision and in real time, the tax movements carried out. In other words, States have come to know - and no longer estimate - the collection volume, based on precise information on the origin and destination of each tax event. In addition, the electronic invoice simplified the collection of taxes, facilitated the management of revenues and also reduced the rate of tax fraud and tax evasion, by improving control mechanisms, giving almost immediate reaction power to the tax authorities.

For companies, the electronic invoice also significantly reduced administrative costs for determining and paying taxes. By automating this process through an accessible interface on the internet, the electronic version of the invoice ended up reducing errors in issuing documents and making corrections simpler and faster. The tax, fiscal and financial management of companies was finally able to be integrated by information technology tools. Another great advantage was the agility in the clearance of goods at inspection posts, so that the process became much more transparent and secure.

ETCO participated in the design of the project still within the scope of the National Meeting of Tax Administrators (Encat), in 2005, when it began to be conceived, until its effective implementation, in 2007. The collaboration of the institute prioritized the proposal of suggestions, paths, analyzes and even facilitate access to technological resources essential to the implementation of the project. The fuel and tobacco sectors, widely represented within ETCO, were the first to make accounting records with electronic invoices. In the fuel sector, in particular, which previously recorded tax evasion rates in excess of R $ 1 billion per year, the effects were particularly beneficial. In a very short time, around 900 thousand companies adopted the electronic document, allowing state revenues to make a significant advance in the siege of tax evaders.

Already implemented in almost all economic sectors, electronic invoices are constantly evolving. Another step towards its improvement was the implementation of the Recipient Manifestation, through which the recipient of a tax transaction is notified about the movement, and can confirm or deny it. The technology started to be tested in 2012 and the process became mandatory, in 2013, for the entire fuel sector. In July 2014, it was announced the expansion of the mandatory Manifestation of Recipient to operations with alcohol for non-combustible purposes, transported in bulk.

The technology also has cloud computing, through which information is transmitted by computers and smartphones, and tax events are instantly recorded and shared by all agents in the tax chain. This is a very welcome innovation, which will certainly make the performance of tax evaders more complicated.

* Evandro Guimarães is CEO of ETCO

Technology has benefited the regularization of businesses and companies, especially when it comes to the Tax Authorities. 5 or 6 years ago, tax evasion was common and, obviously, the government lost a lot of money with this. The solution found was to use technology in favor of regulation.

Soon, according to SPED (Public System of Digital Deed), no company will be able to accept a note other than the NFe itself. Change is inevitable and must be seen as an opportunity for a new adequacy of financial management. Therefore, we separate below some important points of the NFe that you may not know yet.

1. The cost of paper and the need for physical space

The electronic invoice eliminates the cost of paper that must be produced in specialized printers and the need for an adequate physical space for the storage of banknotes. In addition, it eliminates the cost of printing these notes, since the cost of computerization is much lower. This logistics (including reducing downtime at tax points) is avoided because access is done quickly, accurately and safely.

The sending of Danfe (Auxiliary Document of the Electronic Invoice) that accompanies the merchandise, in case of sale of merchandise, facilitates the entire process of consultation of the electronic invoice.

In the case of services, the note can be automatically sent via e-mail, since the registration of your company in the city hall already sends an alert in your e-mail whenever any company issues a note in your name.

2. Improved financial management

Until then, the bureaucracy so required in the financial area is simplified and, to work perfectly, it must rely only on the engagement of those involved in the process so that all steps are done safely.

This generates great comfort in addition to optimizing all data storage and management processes, which makes it incredibly easy to exchange information.

In addition, you can easily control your bookkeeping, based on the invoices sent and received, saving the Danfes by email and sending your copy directly to the accounting.

3. Citizenship

The NFe brings with it the opportunity for greater inspection in the tax area, the State and citizens benefit from it.

The greatest example of this is the case of specifying the CPF on the invoice in São Paulo involving the then ICMS. The note also provides more detailed planning and greater engagement by companies and accountants.

This facilitates inspection, since the control of merchandise and provision of services are tied to the notes issued by suppliers and, their crossing with the information from the Super Receita, cross the veracity of the declared value with the received value.

4. Eliminate possible errors

NFe avoids typing errors and has transparency that is extremely important for common errors in paper invoices (mainly in the bookkeeping area).

Access to these documents is done in an agile and fast way, since only a computer with internet access and a digital certificate is needed, which can be purchased at Post Offices at an affordable price, and much less at the cost of printing banknotes, after all.

The Finance Secretary extracts all the necessary information, bringing efficiency to the process, since the notes are stored in the system itself.

Source: Portal Contábil SC

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