Regulatory Analysis


 
Posted May 19, 2022 by Kelly Muniz
Brazil: Deadline for the transmission of the ECD and ECF postponed

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 […]

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Posted May 19, 2022 by Kelly Muniz
Brazil: Scheduled Stop of the SVRS Authorization Environment for Fiscal Electronic Documents (DF-e)

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 […]

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Posted May 11, 2022 by Kelly Muniz
BRAZIL: Scheduled Stop of the NF-e National Environment

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 […]

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Posted October 13, 2021 by Gabriel Pezzato
Brazil NFe and NFCe: New validation rules enacted

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: […]

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Posted October 13, 2021 by Gabriel Pezzato
Brazil: NCM table updated

The Technical Note 2016.003 has been updated and is now in version 2.10. The Technical Note changes the NCM table and is effective from October 2021. The NCM codes are part of NFe content and identify goods in Mercosul/Mercosur.

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Posted August 12, 2021 by Gabriel Pezzato
BRAZIL’s NF3e postponed

The Sinief Agreement 14/21 introduced changes in the NF3e framework. The Agreement established a deadline for the transmission of the NF3e issued in contingency mode, which must be transmitted immediately after the end of the contingency scenario. It also introduced the contingency scenario during the use of mobile equipment of electricity consumption reading when such […]

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Posted August 12, 2021 by Gabriel Pezzato
BRAZIL’s NFCE: unique identification postponed

The Sinief Agreement (Ajuste Sinief) 17/21 postponed the requirement for an NFCe to be uniquely identified by an identifier comprising the CNPJ (tax id) of the issuer, number, series and issuance type until 5 September 2022. Previously expected to be enforced in 1st September 2021, the requirement was delayed by one year. The States of […]

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Posted August 12, 2021 by Gabriel Pezzato
BRAZIL’s NFe and NFCe: Obligation to appoint the intermediary’s tax ID postponed

Brazil’s tax authorities delayed the inclusion of the CNPJ (tax ID) of the intermediary or agent in commercial transactions performed in a physical or virtual environment. The publication of version 1.30 of the Technical Note (NT) 2020.006 implements the Sinief Agreements (Ajustes Sinief) 19/21 and 20/21, postponing the content requirement for NFes and NFCes, respectively.

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Posted July 7, 2021 by Gabriel Pezzato
Brazil: NCM table changed

The Technical Note 2016.003 has been updated and is now in version 2.00. The Technical Note changes the NCM table and is effective from July 2021. The NCM codes are part of NFe content and identify goods in Mercosul/Mercosur.

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Posted July 7, 2021 by Gabriel Pezzato
Brazil: Buyer’s response deadline changed

The Technical Note 2020.001 has been updated and is now in version 1.10. The new version implements regulatory updated introduced by the Sinief Agreement 44/20, changing deadlines for buyer’s responses on the NF-e flow, as follows: – Events confirmation, non-confirmation, or transaction not performed: up to 180 days after clearance; – Acknowledgment of an NF-e: […]

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Posted June 18, 2021 by Gabriel Pezzato
Brazil NFe: Schema of the NT 2021.001 published

The schema of version 1.00 of the NT 2021.001 has been published. The NT 2021.001 introduces the new NFe event “proof of delivery of the NFe”. The event registers a proof of delivery of the supply to its recipient, and can be used from 22 June 2021.The schema of version 1.00 of the NT 2021.001 […]

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