Regulatory Analysis
The municipality of Rio de Janeiro published Law No. 7.907 of 2023, amending the Municipal Tax Code to reduce from 5% to 2%, the ISS (tax on services) rate of the following services, referred to in article 33, item II of the Code: a) services for the development and audit of carbon credit projects; b) […]
Ajuste Sinief 14/2023 has been published postponing mandatory implementation of the NF3e (electric energy e-invoice) in the states of Espírito Santo and Santa Catarina. The current implementation calendar is as follows: 1 June 2022: Mato Grosso 1 October 2022: Alagoas, Amapá, Amazonas, Bahia, Maranhão, Mato Grosso do Sul, Pará, Paraíba, Pernambuco, Piauí, Rio de Janeiro, […]
Ajuste Sinief 7/2023 has been published postponing mandatory implementation of the NF3e (electric energy e-invoice) in the state of São Paulo. The mandatory date has been postponed to 1 June 2024, instead of 1 June 2023. The current implementation calendar, according to the applicable law, is as follows: 1 June 2022: Mato Grosso 1 October […]
A new Taxpayer Orientation Manual version 1.00a General View (MOC NFCom 1.00a – Visão Geral) and Taxpayer Orientation Manual version 1.00a Annex 1 Layout and Validation Rules (MOC NFCom 1.00a – Anexo I Leiaute e Regras de Validação) for the NFCom (electronic invoice for communication services – Model 62) have been published. These Manuals follow […]
The state of Espírito Santo has postponed mandatory implementation of the NF3-e, Electric Energy Electronic Invoice, until 1 June 2023. The amendment was established by Ajuste Sinief 2/2023, published on 10/03/2023. The updated national implementation calendar is as follow: Mato Grosso: from 1 June 2022 Alagoas, Amapá, Amazonas, Bahia, Maranhão, Mato Grosso do Sul, Pará, […]
The obligation to submit the EFD-Reinf (Digital Fiscal Record of Withholdings and Other Fiscal Information) for the next group of obliged taxpayers, which was set to begin March 2023, has been postponed. Normative Instruction n. 2.133, of 27 February 2023 has now been officially published postponing such obligation, meaning that affected taxpayers must submit their […]
According to the information made available in the SPED web portal, as soon as the new version of the EFD-REINF (Digital Fiscal Record of Withholdings and Other Fiscal Information) is implemented in production to receive events from the R-4000 series, all events must migrate to layout version 2.1.1 (including table events R-1000, R-1070 and the […]
The Secretary of Economy of the Federal District has announced that, as of 1 November 2022, the Federal District will begin implementation of its Service Tax Management System (Sistema de Gerenciamento do Imposto Sobre Serviços – ISS), for which the Electronic Invoice for Services (Nota Fiscal de Serviços Eletrônica – NFS-e) will be issued in […]
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 […]
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
A scheduled stop for maintenance of the authorization environment of the electronic fiscal documents (DF-e) of SVRS (Sefaz Virtual Rio Grande do Sul) and SEFAZ-RS, will be carried out on 7 August 2022, starting at 6 am, with a duration of up to 3 hours. During the maintenance, the Virtual Sefaz National Contingency Environment will […]
On 31 July 2022, from 7 am, lasting up to 2 hours, a scheduled stop for maintenance of the authorization environment of the electronic Tax Documents of SVRS and SEFAZ-RS will take place. During the maintenance work, the National Environment Contingency Virtual Sefaz will be activated, for the NF-e authorization, and the São Paulo Virtual Contingency […]
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: […]
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, […]
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 […]
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 […]
The States Revenue Offices and Special Secretariat of the Federal Revenue Office in Brazil (Secretarias Estaduais de Fazenda e a Secretaria Especial da Receita Federal do Brasil) inform that the CFOP code 7.101 was mistakenly suppressed by Ajuste SINIEF 03/22. Thus, it is clarified that, in the issuance of the NF-e, the CFOP field for […]
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 […]