Tag: Electronic invoice

Invoice ride 2.0

Source: Info Exame (São Paulo - SP) - 22/05/2012

São Paulo - The Brazilian tax asylum offers a vast space for the performance of tax evaders. Only with regard to the tax on the circulation of goods and services (ICMS), each state has its own legislation, with a total of 3.500 rules in constant change.

In recent years, this tangle has become even more complicated with the worsening fiscal war between states and municipalities to attract companies and increase their revenue. It is easy to understand the appetite for ICMS. The tax collection has increased 33% since 2009 and approached 300 billion reais last year.

The main weapon used in the war is the offer to reduce the tax. As a result, there are more than 40 different ICMS rates in the country, varying from 4% to 25%. And what could be good - paying less tax - has become a fertile ground for crime.

The most applied scam is the tour of the invoice. A few years ago, scammers worked on real logistical engineering to defraud: departing from a producing state, goods traveled to states with less tax. The tour served to heat up the bill, registering the product as if it had been produced in the state that charges less tax.

Then, the good returned to the starting point, usually São Paulo, to be consumed. With the creation of the electronic note, a click on the computer became sufficient to issue the document - there are 180 million per month in the country. And then the 2.0 tour was born: the invoice virtually goes to other states, but the product does not move.

To simulate that something was produced in a distant state, just send the note over there and then do the reverse. By magic, the product “changes” in origin. "The difference in ICMS induces the dishonest to simulate a fictitious destiny", says Clóvis Panzarini, former coordinator of the São Paulo Finance Department.

Although some states and some companies can make gains from fraud, the country's economy can only lose. “The fiscal war promotes distortion in investment decisions, raises costs and harms companies that comply with the law,” says economist Paulo Rabello de Castro.

To try to end the war, the federal government is discussing with states the unification of interstate rates - today they are 7% and 12%. But the negotiation should take time. In the meantime, the note tour thrives, as shown in the following three examples, in the ethanol, medicine and steel markets.

Ethanol

Since 2007, to prevent fraud, the government has determined that the country's 16 refineries should centralize the collection of taxes on gasoline and diesel. Ethanol, however, because it is produced in hundreds of plants, has been left out - and has become the preferred target of dishonest distributors.

Fraudsters create distributors in states such as Goiás, where the ICMS rate is lower than that of São Paulo, the main producing state. "The scheme is set up with a company that is legally constituted, but in the name of oranges," says Alísio Vaz, president of the fuel distributors union.

The company only serves to simulate the passage of ethanol and issue the electronic invoice, obtaining the benefit of the lower tax. But only the note travels to Goiás. The fuel goes directly from the producer to service stations that participate in the scheme and, thus, offer ethanol at a low price - taking customers away from competitors who work in the legal sector.

The fraud, however, does not end on the note tour. Over time, fraudsters evade all taxes. When they are fined, they leave the distributor and start again with the name of another orange. Seven companies are currently under investigation - the National Petroleum Agency does not disclose which ones.

Pharmaceutical products

medicines are one of the products most affected by the invoice tour. The existence of 82 pharmacies scattered across the country - 000% of them small - and the sector's tight margins make it easier for the picks to act, as gains in the tax can increase the profit of traders.

Drug fraud is old, but it has recently incorporated technology. Until three years ago, the cargo and the paper invoice were a hit: they traveled from states that are producers, such as São Paulo and Rio de Janeiro, where the ICMS is heavier, even, for example, the Federal District, that takes a smaller toll.

Then, the cargo returned to its origin to be sold. Now, with a click on the computer, the electronic note is issued as if the cargo had completed the same path. The new scheme is called a merry-go-round: the bill makes a loop to reach the same place and the load is stopped. "The difference of a few percentage points encourages the wholesale banknote tour," says Ronaldo de Carvalho, owner of the Drogaria São Paulo chain.

Steel

Far from decreasing, the fiscal war between the states has evolved with new formats. What has gained more space recently is the offer of specific tax benefits for imported products. In ports like Itajaí, in Santa Catarina, and Vitória, in Espírito Santo, this started to be done to attract cargo from abroad and destined for other states.

Thus, a product that will be sold in São Paulo, instead of landing in Santos, uses a terminal in a state that charges lower ICMS. Companies that clear their imported products at these ports pay a small portion of ICMS to the state and receive a tax credit as if they had fully paid the tax.

The difference is charged to the destination state and turns into profit. In the steel distribution market, this new scenario of the fiscal war is leading to another trade-off: the international invoice tour. Dishonest distributors started to simulate that loads of Brazilian products came from countries like China or Italy.

But, in reality, only the invoice was issued electronically as if the steel had originated abroad. With the operation, the deceivers are able to sell steel at a price up to 8% cheaper than the market average, equivalent to 224 reais per ton.

"Depending on the tax credit obtained by the distributor in the port, the advantage in relation to the price of my product reaches 12%", says a businessman in the sector who asked for anonymity. The solution to end this type of coup is under discussion in the Senate: to define a single ICMS rate for imported goods.

"The port war sponsored by some states requires an urgent solution to end fraud such as the international tour," says Marco Polo Lopes, president of Instituto Aço Brasil.

SP - NFS-e - São Paulo changes ISS regulation

Source: DCI (São Paulo - SP) - 21/05/2012

The City of São Paulo published a new regulation for the Tax on Services of Any Nature (ISS) in the municipality, revoking a decree in force since 2009. Among the various changes present, 173 articles of Decree no. 53.151, of May 17, 2012, the most controversial is the inclusion of the normative instruction that since the beginning of the year blocks the issuance of Electronic Services Invoice (NFS-e) of companies that are in default in relation to the ISS payment.

"This inclusion will give us something to talk about", says lawyer Fabiana Gragnani, from Siqueira Castro Advogados. Some companies have already succeeded in court injunction to overturn the suspension and continue issuing the electronic note. The accepted argument is that the rule violates business freedom and constitutes coercion for the payment of tax debts.

The decree of the city hall brings the novelty in its article 81, paragraph 3, and stipulates the same form, term and conditions established by the Municipal Finance Secretariat. Thus, a person who fails to pay the ISS due for four consecutive months of incidence or six alternating months in a year is in default.

Some changes brought by the city hall, according to the lawyer, were already expected, such as the inclusion of rules on the Paulistana Invoice, provided for in ordinances.

The changes to some rates are also present in the regulation. Now they vary between 2%, 3% or 5% - that of 2,5% has been excluded. The 5% rate applies to the vast majority of services. Some activities went from 5% to 2%, such as financial institution services and public records.

The ISS is paid differently by independent professionals and uniprofessional societies (such as lawyers, doctors and dentists): it does not affect monthly billing, it varies according to the number of qualified professionals. “With the previous rule, some situations were excluded from this payment, such as companies whose partner is another legal entity or other companies. The new decree extended these exceptions ”, says Fabiana.

New exclusions from differentiated payment are companies that outsource activities or pass them on to third parties and those that have branches, branches, agencies or representative offices.

Another change concerns the extension of the ISS retention list by the service borrower: now sectors such as IT, advisory or consultancy of any kind, advertising and publicity, auditing, consultancy and economic or financial advisory and hotels and motels when taking or intermediating services of dyeing and laundry, they must also withhold tax at source.

The 2009 regulation (Decree No. 50.896) prevented uniprofessional companies from issuing electronic invoices. Now, they are required to issue the document. "This brings a new obligation, which can lead to complications", says the lawyer.

She highlights the special payment regime for health plans as an important change. "The plans may deduct payments made to third parties, as is already the case, for example, with advertising agencies or that perform intermediation and transfer services to third parties", says Fabiana. "What the plans pay taxes on services passed on to hospitals and laboratories can be deducted", he adds. The specific rules and deadlines are yet to be published by the municipality's Finance Secretariat.

Some fines were also updated: those from R $ 400 went to R $ 530, and those from R $ 1.100, to R $ 1.300, for example. The São Paulo invoice program should also be expanded, becoming similar to that of the state.

For the lawyer, the changes bring positive and negative things. “There are interesting situations, such as health plans and the reduction of rates. But there are controversial issues, such as that of defaulters, ”he says.

Electronic invoice: Taxes will conduct new training

Source: Radar64 (Eunápolis - BA) - 16/05/2012

Event will take place on May 29, starting at 8 am

In order to optimize the use of the Electronic Invoice and in response to the request of the Regional Council of Accountants, the Tax Department of the Municipal Government of Eunápolis will carry out on May 29, from 8 am, at the Hotel Oceania, new training of the Invoice and Electronic bookkeeping for city accountants and businessmen.

The course will be given free of charge by the team from the Tax Department and the company responsible for the implementation of the system in Eunápolis, GIS ONLINE, which will provide the necessary guidelines to train professionals in the area of ​​the necessary mechanisms on the use of the systematization that came into force in the first business day of 2012.

“The deadline for adapting accountants and businessmen was until April, when the use of electronic invoices became mandatory, however, some doubts arose in these five months of use and in order for them to be fully resolved, we will carry out new training and we hope to receive a large number of interested parties, ”said Marco Braga, director of the Tax Department.

Mato Grosso improves inspection with BI NF-e tool

Source: TI Inside, 24/05/2012

Mato Grosso adds to the list of States that have adopted the BI NF-e, developed by Microsoft and the Etco Institute, for the inspection of taxpayers who issue the Electronic Invoice (NF-e).

The system allows the integration of the information available in the databases of the Department of Finance, which can make the crossings and produce analytical reports.

“The tool will also allow data manipulation by the various analysis teams, in order to impact the autonomy, agility, productivity and profitability of the tax administration's work, which may result in an increase in the voluntary collection of ICMS”, observes Luciney Martins de Almeida Moreira, coordinator of the Business System Computerization Unit of the Finance Secretariat.

Using the BI NF-e, it is possible to monitor the movement of companies, map economic data of the state's macro-regions, carry out a strategic analysis of the ICMS collection, cross-check various data by segment or company, among other possibilities.

In other words, the fiscal control of the purchase and sale of goods is more efficient.

According to Carlos Fernando Ortega, manager of IT information management support at the Finance Secretariat, the information on invoices (purchase and sale of goods) will be updated periodically in the system for analysis, crossings and data combinations.

The electronic notes issued and received from 2008 (when the NF-e project was implemented) to April 2012, totaling 124.097.411, are already inserted in the system.

Bahia currently has 46.310 ICMS taxpayers who issue the NF-e 46.310 ICMS taxpayers, who account for approximately 63% of the tax collection in the State.

The BI NF-e was developed for the Bahia Department of Finance, which provided the source code for implementation in Mato Grosso.

The system has been active in Bahia since April last year and in São Paulo started to be used in September.

A historic breakthrough

With the Electronic Invoice, which simplifies tax collection and facilitates the control of tax evasion, the Brazilian tax system enters the digital age once and for all

ETCO Magazine - No 18 - January 2011

The implementation of the Electronic Invoice (NF-e), on April 1, 2008, was an important step towards the modernization of the Brazilian tax system, in addition to being a great advance to facilitate the taxpayer's life and the inspection actions on transactions taxed by the Tax on Circulation of Goods and Services (ICMS). According to data from the Ministry of Finance, until December 6, 2010, 1.812.005.134 Electronic Invoices were issued, totaling R $ 66.379.296.546.620,55, or R $ 66,3 trillion.

As of December 2010, the NF-e includes virtually all segments of the Economy, inserting 560 codes of economic activities in the system. The issuance of NF-e also becomes mandatory in all operations in the public sector and in interstate operations, except retail. “And Brazil will have 1 million issuers of Electronic Invoices”, celebrates Eudaldo Almeida, General Coordinator of the National Meeting of State Tax Administrators (Encat). According to him, the numbers are the result of the joint action of the tax authorities and organized society. "We work for a common ideal: to expand tax justice and reduce costs for taxpayers and public administration," said the Encat coordinator.

The NF-e was created to simplify the inspection of the Finance secretariats, in addition to reducing company costs. Before the NF-e, to inspect a company, the tax authorities needed an auditor to go to the site and analyze all the paper notes, which should remain stored for five years. With the NF-e, this process became electronic and information about what a company sold, for how much and the taxes it paid for that sale can be obtained in real time, over the internet. In addition to reducing costs with printing, purchasing paper, sending the tax document, warehousing, companies will no longer need to waste time at the Border Fiscal Posts when they deliver the goods. Before, all notes needed to be checked and typed in the tax authorities' systems. With the electronic process, information reaches the internet even before the truck.

It works as follows: the issuing company generates an electronic file with the tax information of the commercial operation, digitally signed. It is therefore necessary to obtain a digital certificate from the IRS. This guarantees the integrity of the data and the authorship of the issuer of the note. Then, the electronic file, called an e-note, is transmitted over the internet to the State Finance Department, which, after pre-validating the file, sends a receipt protocol to the issuer, which is equivalent to the official authorization. for the transit of the goods. The NF-e is also transmitted to the IRS, which stores all electronic bills issued on their computers. In the case of interstate operation, the note also goes to the State Finance Department of destination of the operation or to the Superintendence of the Manaus Free Zone, Suframa, when the goods take the course of the encouraged area in the North of the country. This digital process puts an end to the four-way notepad, carbon, stamps and pads smeared with blue ink.

An important mechanism against tax fraud, the NF-e increases the efficiency of the inspection of goods transit, strengthens the crossing of information, intensifies the sharing of information between tax authorities, in addition to reducing costs such as paper consumption, acquisition of forms, typing , storage and redemption of invoices. It is worth mentioning that some companies even had entire buildings to store the files of copies of invoices. Another important contribution that the NF-e brings to the Economy is in the fight against the fiscal war. According to experts, the fiscal war is caused by a tax model that needs to be revised based on a broad discussion between states, municipalities, the Federal Government and society. “With the massification of the NF-e, tax administrations will have the necessary information to assess the impact of the proposed new model, facilitating discussions on the compensation of losses and the distribution of the advantages that each state will have from the adoption of the proposed tax model. ”, Stated the Secretary of Finance of Bahia, Carlos Martins. In 2008, he created a work team to monitor the entire NF-e implementation process. This new system, according to him, brought a series of benefits for the sender and the receiver, such as the elimination of typing of invoices in the reception of goods and consequent bookkeeping errors, in addition to the logistics planning, which is made possible by the early reception information contained in the NF-e.

Celebrating the first year of implementation of the NF-e, in April 2009, Eudaldo Almeida made a very positive assessment of the entire process. "It was a success, both in terms of the taxpayer's technological environment and that of the Treasury," he said.

According to him, the implementation of a system of this size required the commitment of all parties involved. “There was a huge cultural change and it was only possible thanks to the partnership work between the state inspectors, the Federal Revenue of Brazil and the taxpayers. Everyone sat at the table and discussed what would be the best way to do this ”, said the general coordinator of Encat.

On the first anniversary of the NF-e, its obligation was extended to new segments of the Economy, such as distributors, wholesalers or importers of alcoholic beverages, including beers and draft beer, distributors, wholesalers or importers of soft drinks, among others. The first sectors that mandatorily adopted the NF-e, in 2008, were cigarette and liquid fuel manufacturers, with around 400 companies.

The use of NF-e represents a historic advance in the collection and inspection of taxes in Brazil, allowing for a significant reduction in competitive tax imbalances, greater tax justice and a better business environment. However, according to Eudaldo Almeida, tax fraud is still a reality in the country. “The common note was also defrauded. The advantage of the Electronic Invoice is that it allows greater control of tax evasion. The tax authorities are modernizing and looking for electronic forms of control to prevent fraud. ”

 

NF-e Benefits

New electronic tool in the fight against tax evasion

In September 2009, ETCO signed a Cooperation Agreement with the government of the state of Bahia to coordinate the creation of information analysis tools contained in the database of Electronic Invoices. At that time, the Business Intelligence (BI) software project, developed by Microsoft, was launched, which organizes in a friendly way the information contained in the database of Electronic Invoices from a platform that facilitates the generation of reports and the cross-checking of data by taxpayer, by sector or region. “This new tool will help to carry out a prior audit of the information contained in the Sefaz database, which will undoubtedly speed up and better direct the inspection work,” said Eudaldo Almeida, Encat's General Coordinator, responsible for Electronic Invoice project. Bahia was chosen because it was one of the leading states in the implementation of the NF-e program, in addition to being the headquarters of Encat's coordination. In addition, Bahia is the one that most collects outside the South and Southeast regions and occupies the sixth place among the highest collections of IC MS in Brazil. Microsoft, hired by ETCO to develop the software, delved into state data and operations to shape the product. After the signing of the Cooperation Agreement, the Governor of Bahia, Jaques Wagner, stressed that “the importance of the agreement signed with ETCO goes far beyond the objective described therein. It is just the beginning of a partnership to improve the fight against tax evasion and promote competitive ethics ”. According to Professor André Franco Montoro Filho, Executive President of ETCO, the tool is being developed in partnership with the state of Bahia with the contractual condition of being replicated in other states. “The software is not standardized. It will need small adjustments to adapt to the peculiarities of each state, ”explained André Montoro. He calculates that the use of the new digital platform, within the concept of fiscal intelligence, could result in an increase in the collection of states by more than 10%. The great merit of the NF-e BI is that, in spite of gathering various information about commercial operations, state tax authorities did not yet have a comprehensive integrated solution to analyze the data from Electronic Invoices. With BI, it is possible, for example, to plan prior audits based on the information generated electronically, which raises the quality of inspection and action planning in the states. According to Cláudio Meirelles, Superintendent of Tax Administration at Sefaz / BA, with BI technology, the data can be analyzed to detect evidence of tax evasion or inconsistencies that, with the paper invoice, would be difficult to verify. In the case of Bahia, according to Meirelles, the intention is to map the difficulties of receiving taxpayers and direct inspection. “Based on the national data, that BI can recover 50 billion reais in state taxes withheld (this is the amount that is no longer collected per year in IC MS, according to a study on the Underground Economy), we estimate that Bahia may recover at least 2,5 billion reais, since we represent about 5% of the collection of IC MS in the country ”, he said. Another advantage of BI is the fact that it allows the monitoring of operations in real time, being able to design strategies and better plan State actions, including investment incentive policies. “NF-e and BI are controls that expand tax justice. Without it, those who fulfill their role as contributors cannot compete with those who do not.

A path of no return

About two months before the implementation of the Electronic Invoice (NF-e), in February 2008, ETCO held the Internal Seminar on Electronic Invoice, in São Paulo, which brought together the main authorities on the subject and companies from the most varied sectors . Right at the opening of the event, the ETCO Executive President, professor André Franco Montoro Filho, praised the performance of Eudaldo Almeida, General Coordinator of the National Meeting of State Tax Coordinators and Administrators (Encat), and Paulo Ricardo de Souza Cardoso, then Deputy Secretary of the Federal Revenue Secretariat - Cardoso is currently director of active debt management at the Federal Attorney General's Office (PGFN). "You led a successful public-private partnership with effective collaboration from the federal tax authorities, state tax authorities and companies," said Professor André Montoro. According to Eudaldo Almeida, who coordinated the NF-e project since its inception in 2005, the biggest challenge was reaching a consensus between the state tax authorities and the Brazilian Federal Revenue Service. "But we were successful and all states are signatories to the NF-e, which was made for everyone who wants to end the fiscal injustice," said Almeida. Among the advantages of the NF-e pointed out by him are the increase in fiscal transparency, the reduction in the cost of acquiring forms, safekeeping and redemption of invoices, and the strengthening of the crossing of information between state tax authorities and the Federal Revenue Service. During the seminar, Cardoso stated that the NF-e has no risk for the taxpayer, as it is easier to make an error in filling out the paper form than in the electronic form. Enthusiastic about the project, Cardoso said that he has seen a film very similar to this one: “I was happy to accompany the digitalization of the income tax declaration of individuals and companies. At the time, we had an archaic model and today there is a modern digital system used by most contributors, ”he said. According to Cardoso, the NF-e is on the same path. Just to give you an idea, imagine an amount of paper capable of covering 26 football fields or reaching the height of 40 Everest hills. This volume corresponds to 3,6 billion invoices stored in 2008 in the state of São Paulo alone and which should be available to the tax authorities for five years. In some cases, all this work represents up to 5% of a company's revenue in Brazil. With the arrival of NF-e, this is a thing of the past for most companies in the country. In the opinion of Newton Oller de Mello, from Sefaz-SP, the NF-e is a great tool to combat tax evasion. “And ETCO has participated intensively since the project's launch,” he said. “I call it a win-win project, as it generates an increase in revenue without increasing the tax burden; only the loser is the loser. ”

A historic breakthrough

Source: ETCO Magazine - No 18 - January 2011

NF-eThe implementation of the Electronic Invoice (NF-e), on April 1, 2008, was an important step towards the modernization of the Brazilian tax system, in addition to being a great advance to facilitate the taxpayer's life and the inspection actions on transactions taxed by the Tax on Circulation of Goods and Services (ICMS). According to data from the Ministry of Finance, until December 6, 2010, 1.812.005.134 Electronic Invoices were issued, totaling R $ 66.379.296.546.620,55, or R $ 66,3 trillion.
As of December 2010, the NF-e includes virtually all segments of the Economy, inserting 560 codes of economic activities in the system. The issuance of NF-e also becomes mandatory in all public sector and interstate transactions, except retail. “And Brazil will have 1 million electronic invoice issuers”, celebrates Eudaldo Almeida, General Coordinator of the National Meeting of State Tax Administrators (Encat). According to him, the numbers are the result of the joint action of the tax authorities and organized society. "We work for a common ideal: to expand tax justice and reduce costs for taxpayers and public administration," said the Encat coordinator.
The NF-e was created to simplify the inspection of the Finance secretariats, in addition to reducing company costs. Before the NF-e, to inspect a company, the tax authorities needed an auditor to go to the site and analyze all the paper notes, which should remain stored for five years. With the NF-e, this process became electronic and information about what a company sold, for how much and the taxes it paid for that sale can be obtained in real time, over the internet. In addition to reducing costs with printing, purchasing paper, sending the tax document, warehousing, companies will no longer need to waste time at the Border Fiscal Posts when they deliver the goods. Before, all notes needed to be checked and typed in the tax authorities' systems. With the electronic process, information reaches the internet even before the truck.

It works as follows: the issuing company generates an electronic file with the tax information of the commercial operation, digitally signed. It is therefore necessary to obtain a digital certificate from the IRS. This guarantees the integrity of the data and the authorship of the issuer of the note. Then, the electronic file, called an e-note, is transmitted over the internet to the State Finance Department, which, after pre-validating the file, sends a receipt protocol to the issuer, which is equivalent to the official authorization. for the transit of the goods. The NF-e is also transmitted to the IRS, which stores all electronic bills issued on their computers. In the case of interstate operation, the note also goes to the State Finance Department of destination of the operation or to the Superintendence of the Manaus Free Zone, Suframa, when the goods take the course of the encouraged area in the North of the country. This digital process puts an end to the four-way notepad, carbon, stamps and pads smeared with blue ink.

An important mechanism against tax fraud, the NF-e increases the efficiency of the inspection of the transit of goods, strengthens the crossing of information, intensifies the sharing of information between the tax authorities, in addition to reducing costs such as paper consumption, acquisition of forms, typing , storage and redemption of invoices. It is worth mentioning that some companies even had entire buildings to store the files of copies of invoices. Another important contribution that the NF-e brings to the Economy is in the fight against the fiscal war. According to experts, the fiscal war is caused by a tax model that needs to be revised based on a broad discussion between states, municipalities, the Federal Government and society. “With the massification of the NF-e, tax administrations will have the necessary information to assess the impact of the proposed new model, facilitating discussions about the compensation of losses and the distribution of the advantages that each state will have from the adoption of the proposed tax model. ”, Affirmed the Secretary of Finance of Bahia, Carlos Martins. In 2008, he created a work team to monitor the entire NF-e implementation process. This new system, according to him, brought a series of benefits for the sender and the receiver, such as the elimination of typing invoices in the reception of goods and consequent bookkeeping errors, in addition to the logistics planning, which is made possible by the early reception information contained in the NF-e.

Celebrating the first year of implementation of the NF-e, in April 2009, Eudaldo Almeida made a very positive assessment of the entire process. "It was a success, both in terms of the taxpayer's technological environment and that of the Treasury," he said.

According to him, the implementation of a system of this size required the commitment of all parties involved. “There was a huge cultural change and it was only possible thanks to the partnership work between the state inspectors, the Federal Revenue of Brazil and the taxpayers. Everyone sat at the table and discussed what would be the best way to do this ”, said the general coordinator of Encat.

On the first anniversary of the NF-e, its obligation was extended to new segments of the Economy, such as distributors, wholesalers or importers of alcoholic beverages, including beers and draft beer, distributors, wholesalers or importers of soft drinks, among others. The first sectors that mandatorily adopted the NF-e, in 2008, were cigarette and liquid fuel manufacturers, with around 400 companies.

The use of NF-e represents a historic advance in the collection and inspection of taxes in Brazil, allowing for a significant reduction in competitive tax imbalances, greater tax justice and a better business environment. However, according to Eudaldo Almeida, tax fraud is still a reality in the country. “The common note was also defrauded. The advantage of the Electronic Invoice is that it allows greater control of tax evasion. The tax authorities are modernizing and looking for electronic forms of control to prevent fraud. ”

NF-e Benefits

New electronic tool in the fight against tax evasion

n September 2009, ETCO signed a Cooperation Agreement with the government of the state of Bahia to coordinate the creation of information analysis tools contained in the Electronic Invoices database. At that time, the Business Intelligence (BI) software project, developed by Microsoft, was launched, which organizes in a friendly way the information contained in the database of Electronic Invoices from a platform that facilitates the generation of reports and the cross-checking of data by taxpayer, by sector or region. “This new tool will help to carry out a prior audit of the information contained in the Sefaz database, which will undoubtedly speed up and better direct the inspection work,” said Eudaldo Almeida, Encat's General Coordinator, responsible for Electronic Invoice project. Bahia was chosen because it was one of the leading states in the implementation of the NF-e program, in addition to being the headquarters of Encat's coordination. In addition, Bahia is the one that most collects outside the South and Southeast regions and occupies the sixth place among the highest collections of IC MS in Brazil. Microsoft, hired by ETCO to develop the software, delved into state data and operations to shape the product. After the signing of the Cooperation Agreement, the Governor of Bahia, Jaques Wagner, stressed that “the importance of the agreement signed with ETCO goes far beyond the objective described therein. It is just the beginning of a partnership to improve the fight against tax evasion and promote competitive ethics ”. According to Professor André Franco Montoro Filho, Executive President of ETCO, the tool is being developed in partnership with the state of Bahia with the contractual condition of being replicated in other states. “The software is not standardized. It will need small adjustments to adapt to the peculiarities of each state, ”explained André Montoro. He calculates that the use of the new digital platform, within the concept of fiscal intelligence, could result in an increase in the collection of states by more than 10%. The great merit of the NF-e BI is that, in spite of gathering various information about commercial operations, state tax authorities did not yet have a comprehensive integrated solution to analyze the data from Electronic Invoices. With BI, it is possible, for example, to plan prior audits based on the information generated electronically, which raises the quality of inspection and action planning in the states. According to Cláudio Meirelles, Superintendent of Tax Administration at Sefaz / BA, with BI technology, the data can be analyzed to detect evidence of tax evasion or inconsistencies that, with the paper invoice, would be difficult to verify. In the case of Bahia, according to Meirelles, the intention is to map the difficulties of receiving taxpayers and direct inspection. “Based on the national data, that BI can recover 50 billion reais in state taxes withheld (this is the amount that is no longer collected per year in IC MS, according to a study on the Underground Economy), we estimate that Bahia may recover at least 2,5 billion reais, since we represent about 5% of the collection of IC MS in the country ”, he said. Another advantage of BI is the fact that it allows the monitoring of operations in real time, being able to design strategies and better plan State actions, including investment incentive policies. “NF-e and BI are controls that expand tax justice. Without it, those who fulfill their role as contributors cannot compete with those who do not.

A path of no return

About two months before the implementation of the Electronic Invoice (NF-e), in February 2008, ETCO held the Internal Seminar on Electronic Invoice, in São Paulo, which brought together the main authorities on the subject and companies from the most varied sectors . Right at the opening of the event, the ETCO Executive President, professor André Franco Montoro Filho, praised the performance of Eudaldo Almeida, General Coordinator of the National Meeting of State Tax Coordinators and Administrators (Encat), and Paulo Ricardo de Souza Cardoso, then Deputy Secretary of the Federal Revenue Secretariat - Cardoso is currently director of active debt management at the Federal Attorney General's Office (PGFN). "You led a successful public-private partnership with effective collaboration from the federal tax authorities, state tax authorities and companies," said Professor André Montoro. According to Eudaldo Almeida, who coordinated the NF-e project since its inception in 2005, the biggest challenge was reaching a consensus between the state tax authorities and the Brazilian Federal Revenue Service. "But we were successful and all states are signatories to the NF-e, which was made for everyone who wants to end the fiscal injustice," said Almeida. Among the advantages of the NF-e pointed out by him are the increase in fiscal transparency, the reduction in the cost of acquiring forms, safekeeping and redemption of invoices, and the strengthening of the crossing of information between state tax authorities and the Federal Revenue Service. During the seminar, Cardoso stated that the NF-e has no risk for the taxpayer, as it is easier to make an error in filling out the paper form than in the electronic form. Enthusiastic about the project, Cardoso said that he has seen a film very similar to this one: “I was happy to accompany the digitalization of the income tax declaration of individuals and companies. At the time, we had an archaic model and today there is a modern digital system used by most contributors, ”he said. According to Cardoso, the NF-e is on the same path. Just to give you an idea, imagine an amount of paper capable of covering 26 football fields or reaching the height of 40 Everest hills. This volume corresponds to 3,6 billion invoices stored in 2008 in the state of São Paulo alone and which should be available to the tax authorities for five years. In some cases, all this work represents up to 5% of a company's revenue in Brazil. With the arrival of NF-e, this is a thing of the past for most companies in the country. In the opinion of Newton Oller de Mello, from Sefaz-SP, the NF-e is a great tool to combat tax evasion. “And ETCO has participated intensively since the project's launch,” he said. “I call it a win-win project, as it generates an increase in revenue without increasing the tax burden; only the loser is the loser. ”

 

And the NFe Project was a success!

Source: Reseller Web - São Paulo / SP - BLOGS - 09/12/2010

 

And it was. Despite doubts, initial difficulties, the terrible and ever-present phase of adaptation to the implementation of a new system, most companies were unscathed to the Electronic Invoice.

In 2010, we had a record number of segments joining the project. The last batch of companies required to implement the system occurred on 01/12, when, among other segments, retailers started to play. Now, any retailer that sells to other states or supplies products to government agencies is required to issue the NFe. Let's take a real example to analyze: imagine that you have a Supermarket in a small town in the interior of São Paulo. In addition to selling to the general public, you provide basic baskets to the City Hall. From 01/12 onwards, you will only be able to deliver the basic baskets if you issue an NFe.

Ah but I don't want to, I'm not going to broadcast it electronically and it's over. Okay, let's not fight over it. But it is good to warn you about the inconveniences: the customer will probably refuse the merchandise, because if he receives it with a paper note, he will be conniving with his tantrum and the two will be held responsible, receiving fines for an irregular invoice issued. In fact, just a parenthesis: it is precisely this mutual culpability that made the project, in my opinion, a success.

Regardless of the large adhesion and its round operation, many clients already qualified have not yet joined the project. In fact, it is extremely easy to know who has not joined and to measure the delay time of the entrepreneur. Remember that for the issuance of the NFe it is necessary to purchase the digital certificate, responsible for the authentication and digital signature of the NFe. Without the certificate you will not be able to issue NFe. Whoever takes the certificate has a deadline to start using it. Therefore, the Barrichelos that have not yet taken out are irregular and, in a little while, they will start to be notified. That simple.

Taking advantage of the opportunity, we will make a retrospective of the main segments and the month of entry into the NFe in 2010:

- April: slaughterhouses and animal slaughtering, dairy and coffee producers, producers of beverages such as malt and beer, weaving and tobacco;

- July: manufacturers of juices, chocolates, clothes, much of the bullshit we eat such as snacks and sweets, shoes, plastic household items and some sectors of the civil construction market, such as mortar and ceramics;

- October: extraction of ores and fuels, activities to support the extraction of ores, some types of footwear and clothing, jewelry, musical instruments and composting plants;

- December: retail, in general and any supply operation for public agencies.

If you have doubts about the obligation of your company to issue the NFe or not, I advise you to take two steps:

1- Consult the Electronic Invoice Portal (www.nfe.fazenda.gov.br) its commercial segment through the CNAE (National Economic Activity Code). It is present on your CNPJ card and it is this code that determines the companies' adhesion deadlines;

2- Change counter. If the current one was no good even to guide you about it, why continue with it? Look for a competent one!

 

Electronic Invoice: Revenue postpones to April the mandatory new version

Source: Firjan - RJ - 30/11/2010

The Finance Secretariat postponed to April 1, 2011, through the COTEPE / ICMS Act No. 36/2010, the mandatory use, by the contributing companies, of version 2.0 of the Electronic Invoice program, called the second generation (available at Address www.fazenda.rj.gov.br/portal/index.portal?_nfpb=true&_pageLabel=sistemaseletronicos&file=/informacao/sistemaseletronicos/nfe/index.shtml, including a trial version).

Among the novelties that the program introduces in the NF-e 2.0, we highlight the mandatory NCM and the validation by the program of several fields that are now free to be filled out, and without which the note cannot be issued. The objective is to increase tax control and facilitate inspection, avoiding tax evasion.

But be careful: you must be careful when installing the new program, as there are reports of cases in which all the notes issued previously were deleted by the new version.

See also the new version of the User Manual, which lists all obligations:

www.nfe.fazenda.gov.br/portal/docs/Manual_Integra%C3%A7%C3%A3o_Contribuinte_vers%C3%A3o_4.01-NT2009.006.pdf.

Deadline for cancellation of NF-e

Another novelty was the publication of the COTEPE / ICMS Act No. 35/2010, according to which the issuer may request, as of January 1, 2012, the cancellation of the NF-e, but within a period not exceeding 24 hours, counted from the moment the respective Authorization for the Use of the NF-e was granted, provided that there was no circulation of the goods or the provision of services and in compliance with the other rules contained in the SINIEF 07/05 Adjustment. This deadline is also an extension of the new rule.

Learn more about Electronic Invoice

The Electronic Invoice - NFe, one of the items of the Public Digital Bookkeeping System - SPED, is mandatory for almost all ICMS taxpayers and since October 1, new segments are required to issue it. By the end of the year, almost everyone will be required, according to federal and state tax authorities.

To see the date from which the company is or will be subject to the issuance of the invoice electronically, it is necessary to see if it develops any of the activities listed in the ICMS Protocol 10/2007 and / or if it has codes for the National Classification of Economic Activities (CNAE) ) listed in ICMS Protocol 42/2009, regulated by SEFAZ Resolution 266/2009. It is worth mentioning that this Electronic Invoice is different from the one being instituted by the Municipalities. The obliged company must be accredited to issue the NFe, so if it is not officially accredited by SEFAZ, it must apply for accreditation. On the other hand, if you are not obliged and have been accredited by trade, you must request disqualification. Accreditation errors or cannot occur due to the activity declared to be registered in the State.

As of December 1, 2010, taxpayers who, regardless of their economic activity, carry out operations aimed at: 1 - Direct or indirect Public Administration, including public company and mixed-capital company, of any of the Powers of Union, States, Federal District and Municipalities; 2 - recipient located in a different Federation unit, except if the issuing taxpayer is classified exclusively in CNAE codes related to retail activities not listed in the single Annex. For more information, consult the Electronic Invoice Portal, where explanatory videos, manuals and questions and answers are found.

If the company is subject to the rules of the State of Rio de Janeiro, it should access the website of the Rio de Janeiro State Finance Department, which brings the state rules on the subject and in case of doubts, send an email to nfe-rj@fazenda.rj.gov.br.

Finally, it is worth watching the video of the V Seminar on Electronic Invoice, available in full on the TV FIRJAN Empresarial page, which contains all the guidelines of the Electronic Invoice Leader in the State of Rio de Janeiro, João Carlos do Nascimento Silva .