Electronic Invoice in São Paulo
Do you know about the Electronic Invoice used in the state of São Paulo? Do you know its goals and advantages? No? Then you can't miss reading this post! Come learn with us about the most famous tax document in effect in our country! The Electronic Invoice is an integration and optimization system for all its users, both the supplier and the consumer! You won't want to miss out, will you?
What is the Electronic Invoice?
The Electronic Invoice (NF-e) is a receipt that is registered digitally. It is issued to document transactions involving the circulation of goods or the provision of services between the parties involved.
All of this within the parameters required by the State Treasury Department and the Brazilian Federal Revenue Service.
Its legal validity and guarantee come from the sender's digital signature and the "authorization of use" provided by the tax authorities (before the taxable event occurs).
Electronic Invoice in São Paulo
History
The São Paulo Electronic Invoice project was created through a partnership between the Brazilian Federal Revenue Service and ENCAT (National Meeting of State Tax Administrators and Coordinators).
The São Paulo Electronic Invoice plan began in 2005 and was supported by 6 state treasury departments and large corporations.
Main goals of the São Paulo Electronic Invoice
- Integrating tax systems across the states of the federation to standardize and optimize information transmission;
- Reducing costs and operational workload during service;
- More effective inspection;
- Easier coordination of integrated tax actions;
- Faster exchange of tax information across different levels of government;
- Large-scale cross-referencing of standardized data and uniform procedures;
Advantages of the Electronic Invoice in São Paulo
History
- Lower costs for printing and storing tax documents;
- Easier logistics planning and receipt of goods thanks to advance knowledge of Electronic Invoice information;
- Fewer data-entry errors on invoices;
- Faster billing;
- Less time spent stopped at tax checkpoints;
- Better organization, storage, and management of documents, making it easier to retrieve and exchange information;
The Electronic Invoice follows the rules set out in the SEFAZ project, and its legal validity is guaranteed by the issuer's digital signature and receipt by tax authorities.
In the state of São Paulo, the Electronic Invoice's latest update followed Ajuste SINIEF 07/05, Protocolo ICMS 10/07, Protocolo ICMS 42/09, Ato COTEPE 03/09, and Portaria CAT 162/08.
Legislation in Effect
CAT 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 accreditation, and other measures. This Ordinance revoked CAT Ordinance 104/07;
- CAT-183/10 Ordinance, of 11/30/2010 - Sets out the Security Form for Printing the Auxiliary Document for Electronic Tax Documents (FS-DA);
CAT Notices
- CAT-06 Notice, of 02/27/2012 - Clarifies on the denial, by the São Paulo State Treasury Department, of the NF-e's Authorization of Use due to the recipient's registration irregularity;
- CAT-56 Notice, 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;
- CAT-42 Notice, of 05/09/2008 - Clarifies on the possibility of extending, to the Electronic Invoice (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;
- CAT-32 Notice, 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;
- CAT-22 Notice, 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;
- CAT-21 Notice, of 03/26/2008 - Clarifies on filling out 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 the 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 Transactions Relating to the Circulation of Goods and on Interstate and Intermunicipal Transportation and Communication Services – RICMS (Gifts);
The São Paulo Electronic Invoice and TagPlus
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