Regulatory Analysis

Posted September 12, 2022 by Kelly Muniz
Brazil: EFD ICMS IPI Practical Guide v. 3.1.1 Released

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 […]

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Posted September 12, 2022 by Kelly Muniz
Brazil: EFD-Reinf XSD Schema version 2.1.1 Republished

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

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Posted July 28, 2022 by Victor Duarte
BRAZIL: Updated NF-e Technical Note 2021.004 v.1.32

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: […]

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Posted July 12, 2022 by Kelly Muniz
Brazil: New Ajuste SINIEF 16/22 Postpones Implementation of the NF3-e

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, […]

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Posted July 5, 2022 by Kelly Muniz
Brazil: Technical Note 2022.001 of the CT-e is now implemented

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 […]

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Posted June 22, 2022 by Kelly Muniz
Brazil: Ajuste SINIEF 13/2022 reinstates code 7.101 of the CFOP

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 […]

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Posted May 25, 2022 by Kelly Muniz
Brazil: GTIN Consultation Becomes Available on the NF-e and NFC-e SVRS Portal

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 […]

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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 13, 2022 by Kelly Muniz
BRAZIL: Complementing Information on the Scheduled Stop of the NF-e National Environment

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 […]

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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 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: Changes to classification codes delayed

The Sinief Agreement (Ajuste Sinief 12/21) postponed the implementation of codes used in e-invoices for classification of transactions (eg. taxed, partially taxed, exempt, non-taxed etc), and identification of taxation regime and type of supply (eg: sales of gas to final customers). Previously expected to be enforced in 1 Jan 2022, the Agreement effectively impacts the […]

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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 October 24, 2019 by Ramón Frias
EFD-Reinf Version 2.0 Delayed

On October 14, 2019, the General Coordinator of Audits for the Federal Tax Administration in Brazil (Receita Federal), published Executive Ruling 55 revoking Version 2.0 of the EFD-Reinf layout. In so doing, it restores the Executive Ruling 65 (September 2018) Establishing Reinf Layout Version 1.4 as the required format. As a result, the planned expanded […]

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