Compliance Alert - Changes to Fields and Validation Rules for NF-e and NFC-e for microentrepreneurs

The Technical Note 2024.001 version 1.00 has been published, introducing important changes for issuing Goods e-invoices (NF-e) and Consumer e-invoices (NFC-e) for Microentrepreneurs (MEIs) using the tax regime code "4 - Simples Nacional - Microentrepreneur Individual - MEI" as provided in Convention S/N of 1970.

Additionally, changes introduced by SINIEF Adjustment 3/22 have modified the Fiscal Code for Operations and Services (CFOP) table of the same Convention, adding CFOPs that can be used by MEIs.

To comply with the changes outlined in this SINIEF Adjustment, when reporting Tax Regime Code CRT=4, the CFOPs used by MEIs in domestic and interstate operations have been defined as follows:

• 1202 - Return of goods purchased or received from third parties, or any return of goods made by the MEI except those classified under codes 1503, 1504, 1505, and 1506;
• 5102 - Sale of goods purchased or received from third parties, or any sale of goods made by the MEI except for those classified under codes 5.501, 5502, 5504, and 5505;
• 1904 - Return of consignment for sale outside the establishment, or any entry and return of consignment made by the MEI except those classified under codes 1202, 1503, 1504, 1505, and 1506;
• 2202 - Return of goods purchased or received from third parties, or any return of goods made by the MEI except those classified under codes 2503, 2504, 2505, and 2506;
• 2904 - Return of consignment for sale outside the establishment, or any entry and return of consignment made by the MEI except those classified under codes 2202, 2.503, 2504, 2505, and 2506;
• 5102 - Sale of goods purchased or received from third parties, or any sale of goods made by the MEI except for those classified under codes 5501, 5502, 5504, and 5505;
• 5202 - Return of purchases for resale, or any return of goods made by the MEI except for those classified under code 5503;
• 5904 - Consignment for sale outside the establishment, or any consignment made by the MEI except for those classified under codes 5502 and 5505;
• 6102 - Sale of goods purchased or received from third parties, or any sale of goods made by the MEI except for those classified under codes 6501, 6502, 6504, and 6505;
• 6202 - Return of purchases for resale, or any return of goods made by the MEI except for those classified under code 6503;
• 6904 - Consignment for sale outside the establishment, or any consignment made by the MEI except for those classified under codes 6502 and 6505.

For transactions involving foreign trade, fixed assets, and Tax on Services of Any Nature (ISSQN), MEIs reporting CRT=4 may use the following CFOPs: 1501, 1503, 1504, 1505, 1506, 1553, 2501, 2503, 2504, 2505, 2506, 2553, 5501, 5502, 5504, 5505, 5551, 5933, 6501, 6502, 6504, 6505, 6551, and 6933.

This Technical Note also eliminates the process of denial for NF-e (model 55) and replaces it with a rejection process, as per SINIEF Adjustment 43/23.

Key changes introduced include:

• Addition of the "4 - Simples Nacional - Microentrepreneur Individual - MEI" code for the CRT field;
• Changes and deletions of validation rules to comply with the new MEI requirements;
• Creation of new validation rules to ensure correct information completion.