Compliance Alert - The state of Espírito Santo introduces changes to NF-e, DANFE and CT-e

Update: Compliance Alert - The state of Espírito Santo introduces changes to NF-e, DANFE and CT-e
Date: 2024-03-11

The Finance Secretariat of the state of Espírito Santo (Sefaz-ES) has released Decree No. 5635-R/2024, bringing significant modifications to the State Value Added Tax Regulation (RICMS/ES), initially approved by Decree No. 1.090-R on 25 October 2002.

What are the key updates?

NF-e Standards per Ajuste Sinief 09/22: Legal validity, authorship, authenticity, and non-repudiation of NF-e (electronic invoices) issued in accordance with Ajuste Sinief 09/22 are now ensured through the advanced signature of the taxpayer, the qualified electronic signature of the Provider of Signature and Authorization of Electronic Fiscal Documents (PAA), and authorization for use by Sefaz;

Changes in DANFE: The DANFE (Human readable presentation of the NF-e) can now be printed on any type of paper, except newsprint, in a size smaller than A4. In retail sales to the final consumer via electronic means, the DANFE can be presented electronically, in addition to the option of paper printing, following specified graphic provisions.

New Events for NF-e and CT-e

  • Non-Delivery of NF-e and Electronic Transportation Document (CT-e);
  • Cancellation of Non-Delivery of NF-e and CT-e;
  • Financial Reconciliation Event (ECONF);
  • Cancellation of Financial Reconciliation Event, and
  • Preliminary Event of Issuance in Contingency.

These changes came into effect as from 28 February 2024, date of the Decree's publication.

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