NOTA FISCAL CONSUMIDOR ELETRONICA CODE

Currently, in these situations, the carrier must write on the face of the DANFE the reason for the unsuccessful delivery, and the NF-e issuing company must store it for 5 years, according to AJUSTE SINIEF 07/05: This technical note addresses an event (Delivery Failure Event) created to be generated in situations where the delivery of goods could not be made due to the recipient's absence or the incorrect delivery address. Currently, the states mandating the using of this tag in Electronic Fiscal Documents include the Distrito Federal, Goiás, Paraná, Rio Grande do Sul, Rio de Janeiro, and Santa Catarina. The use of this information is discretionary, contingent upon the regulations implemented by individual states. This serves as a measure for private investments within the state, contributing to job creation and income generation. The decision to use this field is voluntary for each Federation (State).īeneficio Fiscal constitutes a specialized tax framework including exemptions, reductions in the calculation base, presumed credit, rate reductions, or other extensive or partial exemptions that states offer to specific sectors or regions.

NOTA FISCAL CONSUMIDOR ELETRONICA CODE

This field serves the purpose of specifying the fiscal benefit code for reducing the calculation base within CST51, particularly in cases of accumulation with deferment. Within Group 7, which corresponds to the Taxation Group of the Tax on Circulation of Goods and Services Transportation (ICMS = 51), a field labeled 'cBenefRBC' has been included. A new field has been introduced for the fiscal benefit code (Beneficio Fiscal), aimed at reducing the calculation base within CST51.The use of these fields is at the discretion of each Federation (State). Within Group 1, including Products and Services of the NF-e, an optional section has been added, including fields related to presumed credit information. Fields for 'Crédito Presumido' information have been introduced.The main additions included in this Technical Note are: The fiscal and legal validity of the Electronic Invoice is guaranteed through the digital signatures of the issuer and recipient, as well as the validation of the document by the Brazilian tax authorities (Secretaria de Fazenda - SEFAZ), as a prerequisite for the commercial transaction. The authorized NF-e must be sent to the customer, acting as the official invoice that details the commercial transaction between the buyer and seller.

At this point, with the authorized NF-e, the issuing company can generate the DANFE (Auxiliary Document of NF-e), which is a dispatch advice related to the authorized electronic invoice and must accompany the goods during transportation. This document will be sent via Web Services to the SEFAZ (Tax Authority), which, upon validation, will issue the corresponding authorization to the issuing company. The Electronic Invoice is an electronically issued and archived XML document that aims to document the circulation of goods or the provision of services between the offering and demanding parties in different states of Brazil. This process ensures the integrity and authenticity of the invoices, avoids errors and rejections, and helps taxpayers meet their tax obligations in a timely manner.

Once authorized, the commercial transaction can proceed. It is important to note that the issuer must first send the electronic invoice to the tax authorities for validation.

CT-e is used for logistics and goods transportation services.

The electronic invoicing process is carried out through the authorization of the Nota Fiscal Eletrônica (NF-e), the Nota Fiscal de Serviços Eletrônica (NFS-e), and the Conhecimento de Trasporte Eletrônico (CT-e). Through this system, invoices are generated, transmitted and filed electronically, eliminating the need for physical documents and streamlining the flow of information. In Brazil, the Electronic Invoice system, known as 'NF-e' (Nota Fiscal Eletrônica), has revolutionized the way companies issue and manage their invoices. This system was designed to improve efficiency and transparency in commercial transactions, as well as reduce tax fraud. Since 2008, Brazil has implemented an authorization-based electronic invoicing model that requires the country's tax authorities to validate an invoice before a supplier can issue it to a payer.

Nota fiscal consumidor eletronica