Electronic Invoice (NF-e) in Curitiba
What is the Electronic Invoice (NF-e) in Curitiba and what is it for? What is its history? Does it have advantages? Where can I issue it? This topic has raised a lot of questions for our readers. So we've put together the text below explaining everything about it, simply and objectively.
What is the Electronic Invoice
The Invoice is a mandatory tax document for any transaction involving goods or services, and it is used to collect taxes.
The Electronic Invoice (NF-e) is a tax document created to modernize and simplify transactions between interested parties, since it is transmitted over the internet.
This tax document's security system includes the sender's digital signature, which serves as a legal and tax guarantee for the recipient. It also carries an online certificate obtained from Brazilian tax authorities, guaranteeing its authenticity.
History of the Electronic Invoice
The Electronic Invoice (NF-e) project began in Brazil under Constitutional Amendment No. 42, Item XXII, Article 37.
Following this Constitutional Amendment, the project was coordinated by ENCAT (National Meeting of State Tax Administrators and Coordinators) and developed in partnership with the Brazilian Federal Revenue Service, aiming to roll out a national model of this electronic tax document to replace paper invoices.
The State of Paraná joined the Electronic Invoice project in Curitiba through ICMS Protocol 30/07 of 07/17/2007.
Main goals of the Electronic Invoice (NF-e) in Curitiba
The Electronic Invoice (NF-e) aims to roll out a national model of electronic tax document to replace the paper tax document, covering purchase and sale transactions of goods and services rendered between businesses, helping to lower operational costs for organizations and simplify obligations for taxpayers, while still allowing tax authorities to monitor transactions in real time.
Advantages and benefits gained from rolling out the Electronic Invoice (NF-e) in Curitiba
Rolling out this project brought several benefits to businesses, tax authorities, and society. They are:
Advantages for Businesses:
- Printing costs are considerably reduced, since the document is issued electronically;
- Lower costs related to storing tax documents;
- Less time spent transporting goods, thanks to faster processes at tax checkpoints;
- Better logistics planning for businesses;
- Fewer data-entry errors when filling out Electronic Invoices;
- Standardized relationships between businesses;
Benefits for Tax Authorities:
- Greater reliability of the Invoice;
- Improved tax control processes, enabling better information exchange between tax authorities;
- Lower costs in the process of controlling invoices captured by tax authorities for goods in transit;
- Higher tax collection and lower tax evasion;
Benefits for Society:
- Environmental benefits through lower paper consumption;
- Encourages e-commerce and the use of new technologies;
- Creates several business and job opportunities in services related to the Electronic Invoice;
Federal legislation on the Electronic Invoice (NF-e) in Curitiba
Agreements:
- ICMS Agreement 96/09 – Sets out the manufacture, distribution, and purchase of paper with security features for printing tax documents;
- ICMS Agreement 32/2012 – Sets out the availability of SEFAZ VIRTUAL system services, used to process the authorization to use electronic tax documents;
- Print shops accredited to manufacture FS-DA – available on the CONFAZ website, under "Publications / Security Forms – Accredited Companies";
Adjustments:
- SINIEF Agreement 10/12. Sets out procedures to be followed when issuing a tax document, to demonstrate, when required, the deduction of the ICMS amount exempted through a tax benefit, from the transaction value;
- SINIEF Agreement 07/05, which established the NF-e;
Acts:
- Cotepe Act 06/2010 - Sets out the technical specifications for manufacturing the FS-DA security form;
- Cotepe Act 11/2012 - Approves Taxpayer Guidance Manual, Version 5.0, which sets out the technical specifications of the Electronic Invoice — NF-e, the Auxiliary Document of the Electronic Invoice — DANFE, and requests for Use Authorization, Cancellation, Voiding, and Registry Lookup, via WebServices;
- Cotepe Act 39/2012 - Sets out the use of Contingency Virtual Sefaz systems, as set out in SINIEF Agreement 07/05 and ICMS Agreement 32/12;
Protocols:
- Enat Protocol 03/2005 (PDF) - Cooperation protocol entered into by the Federal Government, through the Brazilian Federal Revenue Service, the States and the Federal District, through their Finance, Revenue, or Taxation Departments, and the Municipalities, aiming to roll out the Electronic Invoice as part of the Public System of Digital Bookkeeping — SPED;
- ICMS Protocol 10/07 - Establishes the requirement to use the NF-e for the sectors it specifies;
- ICMS Protocol 42/009 - Establishes the requirement to use the Electronic Invoice (NF-e) in place of Invoice models 1 or 1-A, based on CNAE criteria and transactions with the recipients it specifies. Please note that this Protocol does not extend the mandatory deadlines set out in ICMS Protocol 10/07. In case of repeated activity, ICMS Protocol 42/09 only closes any exception that may have been allowed by ICMS Protocol 10/07;
Work simply and efficiently with the Curitiba Invoice!
Get to know TagPlus, the best and largest business management system, also built for micro and small businesses.