Electronic Invoice in Uberlândia

An Invoice is a receipt required whenever any kind of commercial transaction takes place — purchase, sale, or provision of services.

It is also used for tax collection, and failing to issue one can be considered tax evasion.

With the increase in commercial transactions driven by globalization and the growth of businesses in Brazil, tax authorities were struggling to keep up with these transactions.

To improve oversight, Constitutional Amendment 42 was enacted, giving Tax Administrations more independence to work in an integrated manner.

The Electronic Invoice (NF-e) serves the same purpose as the Invoice, but in digital form. It continues to record all commercial transactions of purchase, sale, and service provision between businesses or individuals.

This document's authenticity is guaranteed through a digital certificate, providing security from the sender to the recipient.

State Legislation:

• Decree 46.701/2014 – RICMS/MG - defines the situation of voluntary NF-e issuance: "...in cases where the taxpayer, not being subject to the obligation, chooses to issue it";
• Decree 43.080/2002 – RICMS/MG, whose updates incorporated matters relating to the NF-e;
• SAIF Notice No. 44/2011 - A standalone Invoice can replace the NF-e;
• SAIF Notice - NF-e with ISSQN-only information will be rejected starting 06/01/2011;
• Notice from the State Revenue Undersecretariat – Details on issuing the NF-e in contingency mode;
• SAIF Notice - Mandatory GTIN code – barcode information starting 07/01/2011;
• SAIF Ordinance 011/2013 – Sets out procedures for the late cancellation of an NF-e;
• SAIF Ordinance 007/2010 – taxpayers required to issue the NF-e, starting 10/01/2010;
• SAIF Ordinance 005/2010 – taxpayers required to issue the NF-e, starting 07/01/2010;
• SAIF Ordinance 004/2010 – taxpayers required to issue the NF-e, starting 04/01/2010;
• SAIF Ordinance 003/2009 – taxpayers required to issue the NF-e, starting 09/01/2009;
• SAIF Ordinance 002/2009 – taxpayers required to issue the NF-e, starting 04/01/2009;
• SAIF Ordinance 003/2008 – taxpayers required to issue the NF-e, starting 12/01/2008;
• SAIF Ordinance 001/2008 – taxpayers required to issue the NF-e, starting 04/01/2008;

Federal Legislation:

• ICMS Agreement 96/09 – Sets out the manufacturing, distribution, and acquisition 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 of use of electronic tax documents;
• Ajuste SINIEF 10/12 - Sets out procedures to be adopted when issuing a tax document, to demonstrate, when required, the reduction of the ICMS amount exempted through a tax benefit, in the transaction value;
• Ajuste SINIEF 07/05, which established the NF-e;
• Ato Cotepe 06/2010 - Sets out the technical specifications for manufacturing the security form for the FS-DA;
• Ato Cotepe 11/2012 - Approves the 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 Granting of Use, Cancellation, Voiding, and Registry Lookup, via WebServices;
• Ato Cotepe 39/2012 - Sets out the use of Contingency Virtual SEFAZ systems, as provided in Ajuste SINIEF 07/05 and ICMS Agreement 32/12;
• Protocolo Enat 03/2005 - A cooperation protocol entered into by the Federal Union, through the Brazilian Federal Revenue Service, the States and the Federal District, through their Treasury, Finance, Revenue, or Taxation Departments, and the Municipalities, aiming to roll out the Electronic Invoice, part of the Public Digital Bookkeeping System - SPED;
• Protocolo ICMS 10/07 - Establishes the mandatory use of the NF-e for the sectors it specifies;
• Protocolo ICMS 42/09 - Establishes the mandatory use of the Electronic Invoice (NF-e) in place of the Invoice, model 1 or 1-A, based on CNAE criteria and transactions with the recipients it specifies. This Protocol does not extend the mandatory-use deadlines set out in Protocolo ICMS 10/07;