Electronic Invoice *

The current system of issuing tax documents in Brazil is a traditional system, maintained by hybrid systems to issue invoices by manual, which involves the booklet of tax documents; mechanized systems, which still relies on the traditional typewriter; and Information Systems that fill forms electronically and integration with other systems of the company.

A new project was created in 2005 by the Brazilian government called “NF-e” that means Electronic invoice, in order to improve fiscal controls, combat tax evasion and therefore provide increased tax collection. After the advent of digital signatures certification of companies and people, the idea of deploying a national model for electronic tax document to replace the traditional systematic issuing paper took shape. The legal validity of digital signatures guaranteed by the sender to send the tax document, promote the integration of surveillance systems in the three spheres of government, federal, state and municipal governments, since it provides for the standardization and sharing of information, tax accounting and integrating all the proceeding on invoices. The taxpayer also receives benefits, as it will reduce costs with the issue and storage of paper documents, simplifying and standardizing the requirements and information sent to the various states.

In 2007, the government introduced the mandatory use of NF-e to companies for fuel and cigarettes sector. Each year the government began requiring the use of NF-e to other sectors with industrial activity, wholesale or distribution, outputs of goods destined for other states and supplying goods to the government. For the coming years, the government will require to issue electronic invoices including businesses of all sizes and sectors.

The process is quick, since the issuing company generates an electronic file via an IT system that contains the data and digitally signed. The electronic file is transmitted over the Internet to the Department of Finance (SEFA), which validates and authorizes the issuance of NF-e. The SEFA sends a code for releasing the NF-e and the taxpayer can release the transport of goods or product, through the issuance of a tax document issued on plain paper in a single track, which will contain the data and key access for consultation of NF-e on the Internet.

The main difficulty in implementing the NF-e is the dissemination of culture to break traditional paradigms. The documentary evidence is the paper, which will be replaced by electronic data and safely stored in a data center with legal validity, signed with the Digital Certificate. Another important point is the spread of Internet as an obstacle to the consolidation of F-e in certain regions of the country.

The digital age brought up the advent of electronic invoice and businesses will migrate to the electronic processing and online data, leading to no longer use the Jurassic booklet of invoices and copies. It will also help to reduce the bureaucracy and save time to meet the requirements of tax authorities in their thousands of rules and regulations. When completed, it will be a singular success for all governments, because tax authorities will have greater control in collection, combating tax evasion and a significant growth in the volume of taxes collected, and will be a very important assumption that the load taxes need to be reduced. For more information, visit the portal www.nfe.fazenda.gov.br and www.fazenda.pr.gov.br.


* Article published on Curitiba in English.