Regulatory Analysis
The obligation to submit the EFD-Reinf (Digital Fiscal Record of Withholdings and Other Fiscal Information) for the next group of obliged taxpayers, which was set to begin March 2023, has been postponed. Normative Instruction n. 2.133, of 27 February 2023 has now been officially published postponing such obligation, meaning that affected taxpayers must submit their […]
According to the information made available in the SPED web portal, as soon as the new version of the EFD-REINF (Digital Fiscal Record of Withholdings and Other Fiscal Information) is implemented in production to receive events from the R-4000 series, all events must migrate to layout version 2.1.1 (including table events R-1000, R-1070 and the […]
The Secretary of Economy of the Federal District has announced that, as of 1 November 2022, the Federal District will begin implementation of its Service Tax Management System (Sistema de Gerenciamento do Imposto Sobre Serviços – ISS), for which the Electronic Invoice for Services (Nota Fiscal de Serviços Eletrônica – NFS-e) will be issued in […]
As established by Ato COTEPE/ICMS No. 80, of 5 September 2022, version 3.1.1 of the EFD ICMS IPI Practical Guide has been published with the following changes: Correction of the guidance for filling in field 05 of the C190 record – removal of the FCP term Inclusion of registers C597, C857, C897 and D737 in […]
The XSD Schema related to the layouts of version 2.1.1 of the EFD-Reinf were republished with changes but keeping the same version v2_01_01. Previously downloaded XSD files must be replaced. The XSD replacement Schema is available for download at: http://sped.rfb.gov.br/arquivo/download/6048 Source: Esquemas XSD da versão 2.1.1 da EFD-Reinf republicados
A scheduled stop for maintenance of the authorization environment of the electronic fiscal documents (DF-e) of SVRS (Sefaz Virtual Rio Grande do Sul) and SEFAZ-RS, will be carried out on 7 August 2022, starting at 6 am, with a duration of up to 3 hours. During the maintenance, the Virtual Sefaz National Contingency Environment will […]
On 31 July 2022, from 7 am, lasting up to 2 hours, a scheduled stop for maintenance of the authorization environment of the electronic Tax Documents of SVRS and SEFAZ-RS will take place. During the maintenance work, the National Environment Contingency Virtual Sefaz will be activated, for the NF-e authorization, and the São Paulo Virtual Contingency […]
The NF-e Technical Note 2021.004 v.1.32 was published. This update corrects the documentation for Rule K01-20 to improve its applicability. In the case of Sales for Future Delivery operations, the CFOPs of Exception 3 of this same rule were replaced by the correct ones. With these changes, the deadlines are as follows: Testing: until 25/07/2022 Production: […]
Ajuste SINEF 16/2022 has now been published postponing the implementation of the electric energy electronic invoice (Nota Fiscal de Energia Elétrica Eletrônica – NF3-e). The calendar of implementation of the NF3-e for each state is updated, as follows: · 1 June 2022: Mato Grosso · 1 October 2022: Acre, Alagoas, Amapá, Amazonas, Bahia, Espírito Santo, […]
Technical Note (Nota Técnica – NT) 2022.001 of the E-way bill document (Conhecimento de Transporte Eletrônico – CT-e) is now implemented in the production environment. The main changes were the creation of the CRT tag in the issuing group, the implementation of a new rule for CFOP 5932 and 6932 and the permission to make […]
By means of Ajuste SINIEF 13/2022, code 7.101 is added to Annex II of the Tax Code for Operations and Services – (Código Fiscal de Operações e de Prestações – CFOP), under heading “7.100 – Sales of own production or third-party products”. Code 7.101 was mistakenly suppressed by Ajuste SINIEF 3/2022. The new provision reads […]
The States Revenue Offices and Special Secretariat of the Federal Revenue Office in Brazil (Secretarias Estaduais de Fazenda e a Secretaria Especial da Receita Federal do Brasil) inform that the CFOP code 7.101 was mistakenly suppressed by Ajuste SINIEF 03/22. Thus, it is clarified that, in the issuance of the NF-e, the CFOP field for […]
From 12 September 2022, the GTIN (Global Trade Item Number, formerly called EAN code) will be validated by the NF-e and NFC-e authorization systems. The NF-e and NFC-e that cover products with a GTIN must have the information corresponding to this code validated with the GTIN Centralized Registry (Cadastro centralizado de GTIN – CCG), in […]
Normative Instruction (Instrução Normativa) n. 2082 of 18 May 2022, extends the deadlines for transmission of Digital Accounting Bookkeeping (Escrituração Contábil Digital) and Fiscal Accounting Bookkeeping (Escrituração Contábil Fiscal) for the 2021 calendar year. Transmission of the ECD is postponed until the last business day of June 2022. Transmission of the ECF is postponed until […]
On 22/05/22, a scheduled stop for the maintenance of the SVRS authorization environment of Fiscal Electronic Documents will be carried out, starting at 5 am, with a duration of up to 3 hours. During this time, the Virtual Sefaz Contingency of the National Environment (Sefaz Virtual de Contingência do Ambiente Nacional) will be activated, for […]
The Brazilian tax authority informed that the maintenance previously disclosed regarding the stop of the National Environment of the NF-e, from 13 May, 2022 (at 10 pm) to 16 May, 2022 (00:00), will NOT impact the authorization of fiscal documents (NF-e, NFC-e, CT-e, MDF-e and BP-e), whether for internal or interstate operations. Thus, it will […]
The Brazilian tax authority informed on 09/05/2022 that the National Environment of the NF-e (Ambiente Nacional da NF-e) will be stopped for maintenance on 13/05/2022 at 22:00 (Friday) until the 16/05/2022th at 0:00 (Monday). As a result, several services will be unavailable, such as: a) those of the National NF-e Portal; b) in the case […]
The NT 2021.003 has been published and replaces the NT 2017.001. The NT regulates the fields cEAN and cEANTrib of the NFe and NFCe, along with their validation against the GTIN Register (Global Trade Item Number Register). The timeline for the implementation of the new rules is divides in two steps: First Step – Rules: […]