Electronic Invoice (NF-e) in Natal
We put together the text below to help you understand and work with the Electronic Invoice (NF-e) in Natal.
What is an Invoice?
This is a tax document used to record commercial transactions — purchases, sales, or services rendered — between individuals and businesses.
The Invoice (NF) matters because it is how businesses pay their taxes.
What is the Electronic Invoice (NF-e) in Natal? How is it different from the Invoice?
The Electronic Invoice in Natal serves the same purpose as the Invoice — recording commercial transactions between interested parties — but now digitally.
To guarantee the authenticity of Electronic Invoices (NF-e), a digital certificate was included, proving their legal and tax validity. Its features are signing the NF-e and recording the computer that issued it.
Why was the Electronic Invoice (NF-e) in Natal created?
With the growth of commercial transactions between businesses in recent years, tax authorities struggled to track every transaction.
To improve oversight, Tax Administrations joined forces to make oversight processes more effective.
How was the Electronic Invoice (NF-e) in Natal established?
It began with Constitutional Amendment 42, which determined that tax administrations should work in an integrated manner, including sharing tax information.
Following this Amendment, Tax Administrations held the National Meeting of Tax Administrators, with the following goals: better administrative integration between tax authorities; standardizing procedures; reducing costs; coordinated, integrated oversight through the exchange of tax information across tax authorities;
The benefits of establishing the Electronic Invoice (NF-e) in Natal go beyond what's listed above. Below are the gains this project also brought to buyers, sellers, and society:
Benefits for Buyers:
- Less need to manually enter tax document data when receiving goods, since these documents are now electronic;
- With advance knowledge of the NF-e and its content, businesses can better plan their resources;
- Since the process is electronic, there are fewer NF-e data-entry errors;
Benefits for Sellers:
- Lower costs for purchasing and printing paper, and shipping and storing tax documents;
- Simplified ancillary obligations, such as exemption from AIDF;
- Less time trucks spend stopped at tax checkpoints;
Social Benefits:
- Lower paper use, with a positive impact on the environment;
- Encourages e-commerce and the use of new technologies, creating job opportunities in services related to the NF-e;
Legislation on the Natal Invoice
- SINIEF Adjustment 07, of 09/30/2005 - Establishes the NF-e and the Auxiliary Document of the Electronic Invoice.
- SINIEF Adjustment 34, of 12/06/2013 - Exempts the issuance of an electronic invoice for interstate shipments of goods for exhibition and sale at the IX National Family Farming and Agrarian Reform Fair - FENAFRA - and authorizes the exemption from invoicing on its sale.
- SINIEF Adjustment 10, of 09/28/2012 - 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 Adjustment 01, of 02/10/2012 - Sets out the granting of a special regime in ICMS matters for transactions and services involving newspapers, and other measures.
- SINIEF Adjustment 16, of 12/16/2011 - Amends Agreement s/n°/70, which established the National Integrated System of Economic-Tax Information - SINIEF.
- SINIEF Adjustment 07, of 08/05/2011 - Sets out the granting of a special regime for sales of goods carried out aboard aircraft on domestic flights.
- SINIEF Adjustment 06, of 07/08/2011 – Extends the deadline for the National Supply Company - CONAB regarding the provisions of SINIEF Adjustment 07/05.
- SINIEF Adjustment 09, of 07/09/2010 - Extends the deadline for PAFS authorization, as set out in clause five of ICMS Agreement 58/95.
- COTEPE/ICMS Act No. 7, of 03/13/2013 - Sets out guidance for filling out the Electronic Invoice — NF-e in specific situations that have raised questions among ICMS taxpayers.
- COTEPE/ICMS Act No. 51, of 11/25/2015 - Sets out the technical specifications of the Electronic Invoice — NF-e, the Auxiliary Document of the Electronic Invoice — DANFE, and the use of Webservices, as set out in SINIEF Adjustment 07/05.
- COTEPE ICMS Act 06/10, of 03/11/2010 - Sets out the technical specifications for security forms and procedures related to these forms, as set out in ICMS Agreement 96/09.
- ICMS Agreement 96/2009 - Sets out the manufacture, distribution, and purchase of paper with security features for printing tax documents.
- ICMS Protocol 42, of 07/03/2009 - 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.
- ICMS Protocol 10/2007 - Establishes the requirement to use the Electronic Invoice (NF-e) for the cigarette manufacturing and liquid fuel distribution sectors.
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