Electronic Invoice (NF-e) in Cuiabá

Before talking about the Electronic Invoice (NF-e) in Cuiabá, let's first understand the concept of an Invoice. Here's its definition, plainly stated: the Invoice (NF) is used to record purchase, sale, or service transactions between interested parties. When issued, it also shows which taxes were collected on the goods or services. Now that we understand the purpose of the Invoice, let's dive deeper into the Electronic Invoice.

The Electronic Invoice (NF-e) is a digital tax document that records commercial purchase, sale, or service transactions carried out by businesses or individuals.

NF-e are issued and transmitted over the internet; rolling them out brought several benefits to businesses (whether issuer or recipient), society, and tax authorities.

To issue the Electronic Invoice (NF-e) in Cuiabá, a business needs a digital signature, which guarantees the NF-e's authenticity for buyer and seller and holds legal validity. The moment the Electronic Invoice is issued, a copy is sent to tax authorities so the document's validity can be verified and the transaction tracked.

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 This Ordinance repealed CAT Ordinance 104/07;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);