Published in DOU dated from 10/3/07
It changes the SINIEF 07/05 Adjustment, which establishes Electronic Invoice and Auxiliary Document of Electronic Invoice.
It changes the SINIEF 07/05 Adjustment, which establishes Electronic Invoice and Auxiliary Document of Electronic Invoice.
The CONFAZ - Conselho Nacional de Política Fazendária (National Committee of Finance Policy) and the Brazilian Federal Tax Department, at 127th annual meeting of National Committee of Finance Policy, held on September 28th, 2007, in Florianópolis, state of Santa Catarina, according to clause 199 of the National Tax Code (Law nr. 5,172, dated from October 25th, 1966), established the following:
"Clause one - Provisions indicated below concerning SINIEF 07/05 Adjustment, dated from September 30th, 2005, are amended and must be in force according to the following text:
I - paragraphs 2 and 3 of clause one:
“Paragraph 2 States are hereby authorized to require compulsory use of NF-e (electronic invoice), to be fixed by means of the ICMS Protocol. This protocol shall be disregarded, should the taxpayer be registered as an ICMS taxpayer for a single state.”
“Paragraph 3 In order to establish the compulsory requirement described in paragraph 2, states may use criteria related to revenue of sales and services of taxpayers, economic activity or operation classification exercised by them.”;
II - paragraphs 1 and 2 of clause two:
“Paragraph 1 Accreditation for generation of NF-e is prohibited for a taxpayer who does not use electronic system of data processing under the terms of ICMS Agreements 57/95 and 58/95, both dated from June 28th, 1995, except what is described in paragraph 2.
Paragraph 2 The taxpayer that is forced to generate NF-e shall be accredited by the tax body of the state to which the taxpayer belongs, even if there is no compliance with ICMS Agreement 57/95.”
III – subparagraph 2 and sole paragraph of clause three; sole paragraph is called paragraph 1: "II - F-e numbering be a sequence from 1 to 999,999,999, by establishment and series. Such numbering must be restarted when that limit is reached;”;
“Paragraph 1 - Serial numbers are designed by Arabic numbers, in ascending order starting from 1. Use of subseries is prohibited.”;
IV - paragraph 2 to clause four: “For fiscal purposes, defects dealt in paragraph 1 also apply to respective DANFE, printed in compliance with cause nine or eleven, which shall not be considered as an idoneous fiscal document.";
I - paragraphs 1 and 2 of clause eight:
“Paragraph 1 Tax body of the issuer state shall also generate NF-e for:
I - destination state of goods, in case of interstate operation;
II - state where shipment of goods to be sent abroad shall be processed;
III - state of customs clearance, when operation is an import of foreign goods or assets;
IV - SUFRAMA (Superintendence of Manaus Free Trade Zone), when NF-e is destined to a person from tax-free zones.
Paragraph 2 Tax body of the issuer state or Brazilian Federal Revenue may also generate NF-e or provide partial information for:
I - municipal tax administrations, when NF-e covers services subject to ISSQN, under previous agreement or protocol;
II - other institutions of direct and indirect administration, foundations, and autarchies that require NF-e information to perform their activities, under previous agreement or cooperation protocol, respecting tax confidentiality.”;
VI - paragraphs 3, 4 and 7 of clause nine:
“Paragraph 3 When tax legislation requires specific use of additional invoice copies, taxpayer using NF-e shall print DANFE with the number of copies necessary to comply with the respective rule.
Paragraph 4 DANFE shall be printed in paper, except in paperback for newspaper, in A4 size (210 x 297 mm). Bulk sheets, security, continuous or pre-printed forms may be used.”;
“Paragraph 7 Taxpayers, under authorization of each state, may request change of DANFE layout, established in COTEPE Act, in order to adjust it to their operations, as long as mandatory fields of NF-e, also present in DANFE, are kept." ;
VII - clause eleven:
"Clause eleven - When, due to technical problems, NF-e cannot be sent to issuer state or responses for request of NF-e Use Authorization cannot be received, taxpayer shall generate a new file, as defined in COTEPE Act, informing that NF-e was generated in contingency and then choose one of the following options:
I - Generate NF-e to Brazilian Federal Revenue under terms of clauses four, five, and six of this adjustment;
II - print DANFE in security form, in compliance with what is described in clause seventeen A.
Paragraph 1 In the hypothesis described in subparagraph 1 of “caput,” tax body of the issuer state may authorize NF-e by using technological infrastructure of Brazilian Federal Revenue or of another state."
Paragraph 2 After granting NF-e Use Authorization as described in previous paragraph, the Brazilian Federal Revenue shall send NF-e to the issuer state with no damage to what is described in paragraph 3 of clause six.
Paragraph 3 In the hypothesis described in paragraph 2 of “caput,” at least two copies of DANFE shall be printed, containing the expression “DANFE in Contingency. Printed due to technical problems.” Copies have the following purposes:
I - one of the copies shall enable transfer of goods and it shall be archived by addressee during a period defined in tax legislation regarding fiscal document protection;
II - the other copy shall be archived by the sender during a period defined in tax legislation concerning fiscal document protection.
Paragraph 4 Security form is not required to print additional copies foreseen in paragraph 3 of clause nine.
§ 5 º In the hypothesis described in subparagraph 2 of "caput," right after technical problems that hindered transmission or reception of NF-e are settled, issuer must sent NF-es generated in contingency to the issuer jurisdiction tax body.
Paragraph 6 If a NF-e transmitted according to terms of paragraph 5 is rejected by the tax body responsible, the taxpayer shall:
I- generate the file again holding the same numbering and series, correcting the procedure;
II- request a new NF-e Use Authorization;
III- in the security form, print the DANFE referring to authorized NF-e;
IV- prepare, with addressee, deliver of authorized NF-e, as well as the new DANFE printed according to terms of subparagraph 3, if the NF-e correction changed any detail of the DANFE.
Paragraph 7 The addressee must archive the DANFE copy received, in compliance with subparagraph 4 of clause six, for the lapse period established by tax legislation;
Paragraph 8 If, after 30 days from receipt of goods along with DANFE printed under the terms of subparagraph 2 of "caput," the addressee does not confirm existence of NF-e Use Authorization, that shall be notified to the treasury body of addressee's city;
Paragraph 9 The taxpayer shall, in the hypothesis of subparagraph 2 of "caput," draw up the document in Registro de Documentos Fiscais and Termos de Ocorrência (Registration of Tax Documents and Terms of Occurrence), model 6, mentioning reason of the contingence inflow, number of security forms used, date and initial and final time, as well as NF-e numbering and series generated for the period.” ;
VIII - the "caput" and paragraphs 5 and 6 of clause thirteen:
"Clause thirteen - The cancellation mentioned in clause twelve can only be made through NF-e Cancellation Order, transmitted by issuer to tax body which authorized it.";
“Paragraph 5 Acknowledgement of the result of NF-e Cancellation Order shall be informed through protocol mentioned in paragraph 2, which must be made available to issuer via internet containing, depending on the event, an "access key", NF-e number, date and time tax body received the request and protocol number. This cancellation order can be certified through digital signature generated with tax body digital certification, or any other means of confirmation receipt.
§ 6 º The tax body of issuer state must send NF-e Cancellations to tax bodies and entities mentioned in clause eight;
IX - the "caput" and paragraphs 3 of clause fourteen: "Clause fourteenth: The issuer must request, through NF-e Number Invalidation Order, up to the 10th (tenth) day of subsequent month, invalidation of NF-e numbers which are not used;"
“Paragraph 3 The acknowledgement of the NF-e Invalidation Number shall be against receipt according to paragraph 2 made available to the issuer via Internet and with, depending on to the event, the NF-e numbers, the date and time of the receiving of such request by the issuer state tax body and the receipt number. This NF-e invalidation number can be certified through digital signature generated by the tax body digital certification or any other receiving confirmation means”.
"Clause two - The following measures were added to the SINIEF 07/05 Adjustment:
paragraph 3 to clause two:
"Paragraph 3 Issuing a model 1 or 1-A invoice is forbidden if taxpayer is certified to issue NF-e, except if state legislation tolerates it.”;
paragraph 2 to clause two:
“Paragraph 2 "Tax Authorities" (Brazilian tax body) may restrict amount of series.”;
III - paragraphs 1, 2 and 3 of clause nine:
“Paragraph 1 Usage authorization can only be granted by the issuer state tax body through technological infrastructure of Brazilian Federal Revenue Service or any other Brazilian state, according to what is foreseen in subparagraph 1 of clause eleven.
Paragraph 2 The state may, through protocol, establish that usage authorization will be granted by itself, using technological infrastructure of Brazilian Federal Revenue Service or any other Brazilian state.
Paragraph 3 In situations mentioned in paragraphs 1 and 2, NF-e authorizing tax body shall consider provisions of this Adjustment that were established for tax body of issuer taxpayer state ”;
IV – paragraphs 8, 9 and 10 to clause nine: “Paragraph 8 Bills and information of DANFE fields shall be written in a legible way.
Paragraph 9 In case of goods in transfer, DANFE stamps shall be applied in the back of the document.
Paragraph 10 Indication of additional information, according to issuer interests, is allowed and shall be printed in the back of DANFE. Also, there will be a specific space with a minimum size of 10 x15 cm, in order to serve what is mentioned in paragraph 9.”;
V - clause eleven A:
“Clause eleven A - Relating to NF-e generated before the contingence and that have a pending return, after correcting failures, the issuer shall:
I- Under the terms of clause twelve, request cancellation of NF-es that have returned with Usage Authorization and whose transactions were not performed or were covered by NF-es generated in contingence;
II- "Request the invalidation, according to provisions in clause four, of numbering of all NF-e that were not either authorized or rejected.”;
VI - paragraph 4 to clause fourteen: "The issuer state tax body shall transmit to Brazilian Federal Revenue Service invalidations of NF-e number.”;
VII - clause fourteen A:
"Clause fourteen A - Once NF-e Usage Authorization is granted (mentioned in clause seven), issuer may correct errors in specific fields of NF-e, according to terms of paragraph 1-A of clause seven of SINIEF Agreement w/o nr. dated from 1970, by CC-e (Electronic Correction Letter), which is sent to tax body of issuer state.
The CC-e shall comply with layout defined in COTEPE Act and shall be signed by the issuer with digital signature certified by entity authorized by ICP-Brasil (Brazilian Public Key Infrastructure), containing CNPJ (Legal Entity Registration Number) of the issuer unit or head office, ensuring the digital document authoring.
Paragraph 2 Transmission of CC-e shall be executed in the Internet, through security protocol or encryption.
Paragraph 3 The acknowledgement of CC-e receiving shall be made through protocol made available to issuer, via internet and, depending on the event, containing an "access key", NF-e number, date and time when request was received by the taxpayer state tax body, as well as protocol number. This protocol can be certified through digital signature generated with the tax body digital certification or any other receiving confirmation means.
Paragraph 4 If there is more than one CC-e for the same NF-e, issuer must consolidate, in last CC-e, all information previously rectified.
Paragraph 5 The tax body receiving the CC-e shall transmit it to tax bodies and entities foreseen in clause eight.
Paragraph 6 The protocol mentioned in paragraph 4 does not imply validation of CC-e information.;
VIII - paragraph 4 to clause fifteen
Paragraph 4 The query foreseen in "caput" may be performed, subsidiarily, in national environment provided by Brazilian Federal Revenue Service.;
IX - clauses seventeen A, seventeen B, and seventeen C:
“Clause seventeen A – In cases of using security forms to print DANFE, foreseen in this Adjustment:
I -characteristics of security form must comply with provision in clause two of ICMS Agreement 58/95;
II - paragraphs 3, 4, 6, 7, and 8 of clause five in ICMS Agreement 58/95 shall be considered for acquisition of security form, without requiring AIDF (Authorization to Print Fiscal Documents) and Special System.
III - the expression “Invoice” shall not be printed, but the expression “DANFE”.
Paragraph 1 Use of security form acquired as mentioned in this clause is forbidden for other purposes other than the one mentioned in "caput."
Paragraph 2 The manufacturer of security form mentioned in "caput" shall consider provisions in clauses four and five of Agreement 58/95.
“Clause seventeen B – Tax body of states authorizing NF-e shall make available, to companies authorized to issue NF-e, the electronic query referring to registration status of ICMS taxpayers of its State, according to standard defined in COTEPE Act.
“Clause seventeen C – All NF-e covering interstate transaction of goods or transactions related to foreign trade is subject to electronic authorization record, in a system set up by ICMS Protocol 10/03.
Sole paragraph. These records shall be provided to state of origin and destination of goods, as well to state of purchase frequency which is requesting them.”;
X - paragraphs 1 and 2 to clause eighteen:
“Paragraph 1 NF-e cancelled and rejected, as well as invalid numbers shall be registered, with no monetary value, according to effective tax legislation.
Paragraph 2 When issuer is required to generate NF-e, the addressee is prohibited to accept any other document replacing it, except in cases foreseen in state legislation.”.
Clause three: This adjustment takes effect on the date of its publication in DOU (Official Gazette of the Federal Executive) since November, 2007.
President of CONFAZ – Bernard Appy p/Guido Mantega; Federal Revenue Service Department of Brazil – Jorge Antônio Deher Rachid; Acre – Joaquim Manuel Mansour Macedo p/Mâncio Lima Cordeiro; Alagoas – Maria Fernanda Quintella Brandão Vilela; Amapá – Joel Nogueira Rodrigues; Amazonas – Nivaldo das Chagas Mendonça p/Isper Abrahim Lima; Bahia – Carlos Martins Marques de Santana; Ceará – Carlos Mauro Benevides Filho; Distrito Federal – Luiz Tacca Junior; Espírito Santo – Luiz Carlos Menegatti p/José Teófilo Oliveira; Goiás – Antônio Ricardo Gomes de Souza p/Jorcelino José Braga; Maranhão – José de Jesus do Rosário Azzolini; Mato Grosso – Waldir Júlio Teis; Mato Grosso do Sul – Miguel Antônio Marcon p/Mário Sérgio Maciel Lorenzetto; Minas Gerais – Pedro Meneguetti p/Simão Cirineu Dias; Pará – José Raimundo Barreto Trindade; Paraíba – Tulio Bartolomeu Lapenda p/Milton Gomes Soares; Paraná – Heron Arzua; Pernambuco – Djalmo de Oliveira Leão; Piauí – Paulo Roberto de Holanda Monteiro p/Antônio Rodrigues de Sousa Neto; Rio de Janeiro – Joaquim Vieira Ferreira Levy; Rio Grande do Norte – João Batista Soares de Lima; Rio Grande do Sul – Júlio César Grazziotin p/Aod Cunha de Moraes Junior; Rondônia – José Genaro de Andrade;Roraima – Antônio Leocádio Vasconcelos Filho; Santa Catarina – Sérgio Rodrigues Alves; São Paulo – Mauro Ricardo Machado Costa; Sergipe – Eliana Maria Fonseca Brasil p/Nilson Nascimento Lima; Tocantins – Wagner Borges p/Dorival Roriz Guedes Coelho.
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