|Compliance Alert - New fields to validate presumed credit rules and tax benefit codes for e-invoice
Technical Note (NT) 2019.001 version 1.60 has been released on the National Electronic Invoice portal, introducing new fields for presumed credit information and the tax benefit code for reducing the calculation base.
In version 1.60 of NT 2019.001, fields for presumed credit information have been added.
Group 1 - NF-e Products and Services: an optional group containing fields for presumed credit information will be used at the discretion of each Federative Unit (UF).
Additionally, in Group N07 - "Taxation Group (Tax on Operations Relating to the Circulation of Goods and on Provisions of Transport Services) ICMS= 51", a field was included to provide the tax benefit code for reducing the calculation base within the Tax Status Code CST51, when accumulating with the deferral. This field will be used at the discretion of each Federated Unit.
The implementation timeline for testing is 4 March 2024, and the production implementation deadline is 1 April 2024.
More information on the changes above is available on pages 28 and 29 of NT 2019.001 version 1.60.