| Update: | Compliance Alert - Espírito Santo state unveils new requirements for Fiscal Benefit Code on invoices |
| Date: | 2024-03-12 |
The Finance Secretariat of the state of Espírito Santo (Sefaz-ES) has issued Decree No. 5630-R/2024, introducing amendments to the Tax Regulation for Operations Involving the Circulation of Goods and Services of Interstate and Intermunicipal Transportation and Communication (RICMS/ES).
As of 1 July 2024, businesses are mandated to fill in the "Fiscal Benefit Code – cBenef" field for operations benefitting from tax exemption, non-incidence, or reduced tax based on the following documents:
- Goods electronica invoices (NF-e);.
- Electric energy electronic invoices (NF3e);
- Transportation electronic invoices (CT-e).
Correctly entering the corresponding code is a prerequisite for obtaining authorization to use these documents. Specific codes for various operations will be outlined in the “cBenef Table”, accessible on the tax authority website.