Compliance Alert - Amendments to the ICMS regulation regarding NFC-e in Minas Gerais

The Government of the State of Minas Gerais amended several provisions of the ICMS Regulation (RICMS-MG/2023). The amendments primarily focus on rendering the numbering of unused Consumer Electronic Invoices (NFC-e) obsolete.

Decree No. 48.688/2023 provides amendments to Decree No. 48.589/2023 that regulates the Tax on Operations to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transport and Communication Services (ICMS) in the State of Minas Gerais. It was published with the following changes regarding the issuance of NFC-e:

• After analysis to grant the NFC-e Use Authorization, the State Finance Secretariat (SEF) will inform the issuer of the rejection of the NFC-e file, due to the tax irregularity of the NFC-e issuer;
• NFC-e dispatched before the contingency and that were pending return, the issuer must, after the failures have ceased, request the cessation of use of the invoice numbers that were not authorized;
• The notification of the denial of the NFC-e Use Authorization was revoked due to the issuer’s registration irregularity; and
• The provision that in the event of denial of the NFC-e Use Authorization, the dispatched digital file will be archived at the SEF for consultation identified as “Use Authorization Denied” is also revoked.

This decree comes into force on the date of its publication, retroacting its effects to 4 September 2023.