| Update: | Compliance Alert - The state of Alagoas changes issuance, closing and other MDF-e events |
| Date: | 2024-01-29 |
On 22 January 2024, the Secretariat of Finance of Alagoas (Sefaz/AL) released SEF Normative Instruction (IN) 5/2024, significantly impacting tax compliance practices for companies engaged in interstate transport activities in Alagoas.
These adjustments, aligned with SINIEF Adjustment No. 45/2023, affect interstate operations and services. The two main changes are:
- MDF-e Issuance: Article 4 of IN SEF 35/2018 has been amended, specifying that the MDF-e must now be issued after loading and before the commencement of transport, as per SINIEF Adjustment 45/23;
- Closure of MDF-e: Article 17 has been amended, indicating that the closure of MDF-e should occur at the conclusion of the last download described in the document, in line with SINIEF Adjustment 45/23.
Furthermore, a new provision has been included:
- MDF-e Event: Section 1 of Article 14 now includes "Closing by the carrier" as an MDF-e event, following Section 3 of Article 17, defining the carrier's responsibility for the legal consequences of this event in the absence of closure by the issuer.
These changes, outlined in IN SEF No. 5/2024, became effective on 19 January 2024.