Electronic Invoice (NF-e) in Belo Horizonte

Introduction:

The publication of the 1988 Federal Constitution, in item XXII of Article 37, established that there must be integration among the tax administrations of the Municipalities, the Member States, the Federal District, and the Union.

Based on this provision, and with the publication of Constitutional Amendment No. 42 on December 19, 2003, the Tax Administrations began holding national meetings aimed at fulfilling this legal requirement and defining the forms this integration would take.

The plan for the Electronic Invoice (NF-e) in Belo Horizonte began in 2005, with the support of 6 state treasury departments and several large companies.

In 2006, the ENAT Cooperation Protocol No. 01/2006 was signed, marking the start of the process of creating Electronic Invoices in Brazil.

The introduction of the Electronic Invoice was carried out through the Brazilian Association of Capital Cities' Finance Departments (ABRASF), with the active participation of representatives from Belo Horizonte.

Advantages of the Electronic Invoice (NF-e) in Belo Horizonte:

Standardization of a national electronic model, replacing paper-based issuance.

The implementation of this electronic document aimed to achieve the following improvements and benefits:

• Reduced paper use, contributing to environmental preservation;
• Easier access to checking the validity of tax documents;
• Encouragement of e-commerce;
• Lower costs for developing, training, purchasing, printing, organizing, and sending tax documents;
• Elimination of fraud and improved tax control;
• Easier invoicing and better logistics planning thanks to advance knowledge of information;

State Legislation on the Electronic Invoice (NF-e) in Belo Horizonte.

Decrees:

• Decree 46.701/2014 – RICMS/MG - defines the voluntary issuance status of the NF-e: "...in cases where the taxpayer, not being subject to the requirement, chooses to issue it";
• Decree 43.080/2002 – RICMS/MG, whose updates incorporated matters relevant to the NF-e;
• SAIF Notice No. 44/2011 - a standalone invoice (NF Avulsa) can replace the NF-e;
• SAIF Notice - NF-e containing only ISSQN information will be rejected starting 06/01/2011;
• State Revenue Sub-secretariat Notice – Details on issuing the NF-e in contingency mode;
• SAIF Notice - Mandatory GTIN code (barcode) information starting 07/01/2011

Ordinances:

• SAIF Ordinance 011/2013 – Establishes procedures for late cancellation of the NF-e;
• SAIF Ordinance 007/2010 – taxpayers required to issue the NF-e, starting 10/01/2010;
• SAIF Ordinance 005/2010 – taxpayers required to issue the NF-e, starting 07/01/2010;
• SAIF Ordinance 004/2010 – taxpayers required to issue the NF-e, starting 04/01/2010;
• SAIF Ordinance 003/2009 – taxpayers required to issue the NF-e, starting 09/01/2009;
• SAIF Ordinance 002/2009 – taxpayers required to issue the NF-e, starting 04/01/2009;
• SAIF Ordinance 003/2008 – taxpayers required to issue the NF-e, starting 12/01/2008;
• SAIF Ordinance 001/2008 – taxpayers required to issue the NF-e, starting 04/01/2008;