Electronic Invoice (NF-e) in Campinas

Planning:

• Better logistics and receiving planning for goods, thanks to advance knowledge of the Electronic Invoice information;

Environmental preservation:

• Through lower paper consumption;

Encouraging technology:

• Encourages electronic relationships with customers; improves security; simplifies ancillary obligations; safekeeping and management of electronic documents; makes it easier to retrieve and exchange information;

Fewer errors:

• Related to manually entering invoice data;

Savings for organizations:

• Lower costs for storing these documents (5 years) and for printing, since the document is issued electronically;

Ordinances:

• CAT Ordinance 162, of 12/29/2008: sets out the issuance of the Electronic Invoice — NF-e and the Auxiliary Document of the Electronic Invoice — DANFE, taxpayer registration, and other measures. This Ordinance repealed CAT Ordinance 104/07;
• CAT Ordinance 183/10, of 11/30/2010: sets out the Security Form for printing the Auxiliary Document of an Electronic Tax Document (FS-DA);

Notices:

• CAT Notice 06, of 02/27/2012: clarifies the denial, by the São Paulo State Finance Department, of the NF-e Use Authorization due to a registration irregularity of the recipient;
• CAT Notice 56, of 11/06/2008: clarifies the possibility of using the Electronic Invoice (NF-e) in cases where the ICMS taxpayer's activity is also subject to ISS;
• CAT Notice 42, of 05/09/2008: clarifies the possibility of extending currently valid Special Regime provisions on issuance, exemption from issuance, or layout changes of Invoice models 1 or 1-A to the Electronic Invoice (NF-e);
• CAT Notice 32, of 05/09/2008: clarifies the rules to be followed in domestic or interstate transactions sending anhydrous ethyl alcohol fuel (AEAC) to a fuel distributor establishment, covered by the deferral under Article 419 of the ICMS Regulation;
• CAT Notice 22, of 03/28/2008: clarifies how to fill in the fields for unit product value, product quantity, and total product value on the Electronic Invoice — NF-e;
• CAT Notice 21, of 03/26/2008: clarifies how to fill in a field on the Electronic Invoice, NF-e;

Decrees:

• Decree No. 56,804, of 03/03/2011: which, among other measures, validates transactions covered by Invoice Model 1 or 1-A, under the conditions and deadlines it specifies;
• Decree No. 54,008, of 02/12/2009: introduces changes to the Regulation on the Tax on Circulation of Goods and Interstate and Intermunicipal Transportation and Communication Services — RICMS (Gifts);