Regulatory Analysis
Ajuste Sinief 14/2023 has been published postponing mandatory implementation of the NF3e (electric energy e-invoice) in the states of Espírito Santo and Santa Catarina. The current implementation calendar is as follows: 1 June 2022: Mato Grosso 1 October 2022: Alagoas, Amapá, Amazonas, Bahia, Maranhão, Mato Grosso do Sul, Pará, Paraíba, Pernambuco, Piauí, Rio de Janeiro, […]
Ajuste Sinief 7/2023 has been published postponing mandatory implementation of the NF3e (electric energy e-invoice) in the state of São Paulo. The mandatory date has been postponed to 1 June 2024, instead of 1 June 2023. The current implementation calendar, according to the applicable law, is as follows: 1 June 2022: Mato Grosso 1 October […]
The state of Espírito Santo has postponed mandatory implementation of the NF3-e, Electric Energy Electronic Invoice, until 1 June 2023. The amendment was established by Ajuste Sinief 2/2023, published on 10/03/2023. The updated national implementation calendar is as follow: Mato Grosso: from 1 June 2022 Alagoas, Amapá, Amazonas, Bahia, Maranhão, Mato Grosso do Sul, Pará, […]
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 […]
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 […]
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 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: […]
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.
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 […]
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 […]
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.