| Update: | Compliance Alert - Changes and inclusion of fields in the Communication Invoice validation rules |
| Date: | 2024-01-26 |
DF-e Portal has released version 1.00 of Technical Note (NT) 2024.001, focusing on adapting the layout and validation rules of the Communication Invoice (NFCom). This update encompasses enhancements and additions outlined in the NFCom Taxpayer Guidance Manual (MOC).
The key changes introduced by NT 2024.001, version 1.00 include:
Changes in the NFCom Schema:
- Inclusion of fields related to fiscal benefits and the Poverty Combat Fund (FCP) in the field CST90 into the NFCom schema;
- Inclusion of the FCP value in the referenced process group.
Creation of a New cClass (Product Classifier):
- Code: 0500601 - Prepaid Repayment.
Amendments to Validation Rules:
- G89: Note: Utilize indSemCST and do not provide Fiscal Code for Operations and Provisions (CFOP);
- G93: The NFCom must be of the normal or replacement type (tag: finNFCom=0 or 3) and have the normal billing type (tag: tpFat=0);
- G94: Note: Utilize indSemCST and do not provide CFOP.
Elimination of Validation Rule G82
If the NFCom billing type is 1 (Centralized Billing), the National Register of Legal Entities (CNPJ) of the centralizing issuer must be from the same root as the NFCom issuer, with exceptions for cases of change to the company's CNPJ due to acquisition, merger, or incorporation.
Implementation timelines
Approval environment (company testing environment): 26 February 2024.
Production Environment: 11 March 2024.