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SÃO PAULO – Among the subjects on the Bolsonaro government's list of tasks, the potential for reform of the tax system is highly anticipated – mainly by entrepreneurs.
But before the eventual reform, this year begins with major tax changes – and it is necessary that companies look for and verify the best way to adapt.
Luciana Vargas, tax advisor at Inventti, has separated the major changes that require special attention and that may facilitate certain processes, such as the possibility of canceling the duplicate consumer electronic invoice (NFC-e) and other situations affecting certain States, such as Acre, Ceará, Espírito Santo, Rio Grande do Sul and Minas Gerais.
1. Cancellation of NFC-E
Technical Note No. 2018.004 was published at the end of December. It allows cancellation by replacing the consumer's electronic invoice (NFC-e). That is to say that from this note, the taxpayer can cancel an electronic tax invoice issued in duplicate.
"This situation is common when the taxpayer issues an NFC-e, but for some reason does not receive the return, and is counted as pending, then issues a second NFC-e to cover the transaction." explains the expert.
When the check is done, it is indicated that both notes have been allowed, which makes two notes valid for covering the same operation.
2. New ICMS / AC Digital Accounting Handbook
2. New ICMS / AC Digital Accounting Handbook
In Acre, the Digital Tax Accounting Handbook (EFD) has been in place since 1 January. It is a digital file consisting of a set of tax documents and other information from the tax authorities of the federated units. and the Federal Revenue Service of Brazil It is necessary to pay attention to the single annex of the law which aims to guide the filling of the specific records of the document [19659009] 3. New tool ICMS / CE
L & # 39; Tax integrator was created to standardize the communication between the commercial application (CA) and the point of sale (POS) of the institutions in charge of Ceará with issuers of tax documents provided by the Secretariat. State Treasury (Sefaz).
"The idea is to facilitate and unify the process of communication and audit and remote monitoring of institutions that use ICMS Ceará for the issuance of any tax document" , says Vargas.
4. NFC-e Compulsory to Espírito Santo
In the State of Espírito Santo, since 1 January 2019, retail taxpayers are required to issue NFC -e. Tax coupon issuers (ECF) are no longer allowed to write the ticket. Taxpayers who issue may be penalized (such as during the suspension of the electronic invoice) because the documents will not comply with the requirement of the Treasury, that is to say that they do not will not be valid will be considered valid.
5. Extension of the ICMS / RS Extended Tax Rate
This month, in Rio Grande do Sul, the period of ICMS tax increase on goods and services has been extended . Technical adjustments have also been made to some articles, which deal with the partial carryover of the tax on goods taxed at the rate of 18%.
6. Modification of the XML schema package
In 2019, the presentation of the XML schema package was modified, that is, the program by which NF-e , NFS-e and other budget documents are sent. servers. The publication changed the following:
1. Creation of the concept of Technical Authority and the Technical Authority Security Code – CSRT. Creation of the ZD group. Technical Authority Information and Validation Rules;
2. Inclusion of fields in group F. Identification of the place of withdrawal and the respective validation rules
3. Inclusion of fields in group G. Identification of the place of delivery and respective validation rules;
4. Updated group K. Specific details on drugs and pharmaceutical raw materials;
5. Creation of fields in group N, transfer group of ICMS ST;
6. Modification of the return structure of the protection to include the SEFAZ message of interest;
7. Instructions to fill in the DANFE Freight Mode field and suggestion of posting information on the place of restitution and the place of delivery
These modifications should be implemented by the end of the month. April of this year.
7 NFC-e legislation and scenario in Minas Gerais
The state of Minas Gerais is about to start publishing the NFC-e. And in early 2019, the first law was published that sets out the general rules that must be observed when the issue begins to apply, with no date yet to come.
According to information from the Treasury Department of Minas Gerais, since January 2, the new institutions registered in the register of taxpayers can apply for voluntary accreditation as the issuer of the NFC-e, model 65 Other people interested in
Among the main innovations of this legislation, there is the identification of the consumer (recipient) in the NFC-e that should be carried out through the CPF. , the CNPJ or the identity of the alien in these operations. Specific:
1. Of a value equal to or greater than R $ 3,000;
2. worth less than R $ 3,000 at the request of the purchaser;
3. referring to home delivery, in which case the address must also be completed;
4. carried out by commercial establishments that simultaneously have in the Taxpayer Registry the National Clbadification of Economic Activities (CNAE) relating to wholesale trade and another relating to retail trade.
According to the Treasury Department of Minas Gerais, it is estimated that the resolution will be published in January 2019 with the criteria of obligation and schedule, which must begin in July this year.
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