| Update: | Compliance Alert - SINIEF Adjustments released about ICMS, NF-e, CT-e among others |
| Date: | 2023-12-28 |
Adjustments have been published by the National Council for Financial Policy (CONFAZ) addressing the following main changes:
This adjustment defines the situation of taxpayers prevented from carrying out ICMS operations as irregular and refers to the fiscal irregularity of the issuer and recipient, at the discretion of each federated unit.
Furthermore, clause eleven-A of SINIEF Adjustment 07/05, changes the description referring to taxpayers requesting the invalidation of the numbering of unauthorized NF-e, and clause fifteen-C undergoes adjustments related to events, establishing that they may be registered up to two times, with only the most recent event being considered valid.
Entry into force: 1 August 2024
This adjustment allows the issuer to request the cancellation of electronic tax documents, as long as 168 hours have not elapsed since the document was authorized to use.
Entry into force: 13 December 2023
This adjustment establishes that the Electronic Manifest of Fiscal Documents (MDF-e) must be issued at the end of loading and before transportation begins.
Furthermore, it adds the possibility of closing the MDF-e by the carrier when the issuer fails to do so, conferring responsibility on the carrier for the legal effects of this event.
Entry into force: 13 December 2023
This adjustment establishes that ICMS taxpayers must use Communication Service Electronic Invoice (NFCom) from April 1, 2025.
Entry into force: 13 December 2023
This adjustment includes the States of Paraná and Rio de Janeiro in the provisions of SINIEF Adjustment 27/2023, which allows information to be made available on the existence of Electronic Manifests of Tax Documents (MDF-e) not closed when consulting the license plate of the cargo vehicle by state and municipal highway concessionaires.
Entry into force: 13 December 2023
This adjustment changes the mandatory use of NF3e for ICMS taxpayers in the state of Santa Catarina, until 1 June 2024.
Entry into force: 13 December 2023
The Adjustments are available on the CONFAZ website.