Electronic Invoice (NF-e) in São Bernardo do Campo

The Electronic Invoice (NF-e) is a digital document that records commercial purchase or sale transactions of goods, or even services rendered by businesses or individuals. In this model, NF-e are issued and transmitted over the internet — its rollout brought several gains for businesses, society, and Tax Administration.

When issued, it carries a digital signature that serves as proof of authenticity — a guarantee for both buyer and seller. The moment it is issued, it is also transmitted to tax authorities, who track the entire transaction.

As you'll read below, we've highlighted the legislation in effect for the state of São Paulo and federal legislation.

São Paulo state legislation:

• Ordinance CAT 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 accreditation, and other measures. This Ordinance revoked Ordinance CAT 104/07;
• Ordinance CAT-183/10, of 11/30/2010 - Sets out the Security Form for Printing the Auxiliary Document of an Electronic Tax Document (FS-DA);
• Notice CAT-06, of 02/27/2012 - Clarifies on the denial, by the São Paulo State Treasury Department, of authorization to use the NF-e due to the recipient's registration irregularity;
• Notice CAT-56, of 11/06/2008 - Clarifies on the possibility of using the Electronic Invoice (NF-e) in cases where the activity carried out by the ICMS taxpayer is also subject to ISS;
• Notice CAT-42, of 05/09/2008 - Clarifies on the possibility of extending NF-e provisions from Special Regimes currently in effect regarding the issuance, exemption from issuance, or layout changes of the Invoice, model 1 or 1-A;
• Notice CAT-32, of 05/09/2008 - Clarifies on the rules to be observed in domestic or interstate transactions shipping anhydrous ethyl alcohol fuel - AEAC to a fuel distributor establishment, covered by the deferral set out in Article 419 of the ICMS Regulation;
• Notice CAT-22, of 03/28/2008 - Clarifies on filling out the fields related to unit price, product quantity, and total product value on the Electronic Invoice - NF-e;
• Notice CAT-21, of 03/26/2008 - Clarifies on filling out the Electronic Invoice - NF-e;
• 56.804, of 03/03/2011, which, among other measures, validates transactions covered by the Invoice Model 1 or 1-A, under the conditions and deadlines it specifies;
• 54.008, of 02/12/2009 - Introduces changes to the Regulation on the Tax on Transactions Relating to the Circulation of Goods and on Interstate and Intermunicipal Transportation and Communication Services – RICMS (Gifts);