| Update: | Compliance Alert - Confaz publishes new adjustments impacting electronic invoicing |
| Date: | 2024-05-17 |
The Brazilian National Council of Fiscal Policy (Confaz) has released new adjustments impacting electronic invoicing, introducing significant changes to compliance requirements and procedural updates for various tax documents. These adjustments mandate using NF-e for specific transactions and establish new validation protocols for invoice information.
SINIEF Adjustment No. 1/2024: This amendment mandates using the Electronic Goods Invoice (NF-e) to replace Goods Invoice (Nota Fiscal/ NF) model 4 for rural producers. Starting 1 May 2024, it applies to internal operations by rural producers with 2022 revenues over BRL 1 million (ca. EUR 180 100) and all interstate operations. As of 1 December 2024, it applies to all other internal operations.
Effective from its publication on 26 April 2024.
SINIEF Adjustment No. 2/2024: Establishes procedures for issuing NF-e for Orthotics, Prostheses, and Special Materials (OPME). It includes special regimes for remittance and invoicing of OPME in medical treatments.
Effective from 1 August 2024.
SINIEF Adjustment No. 3/2024: Amends the Tax Code of Operations and Installments in Annex II of the Agreement from 15 December 1970. It now includes various categories for goods and services transactions.
Effective from its publication on 29 April 2024 and applicable from the first day of the second month following the publication.
SINIEF Adjustment No. 4/2024: Changes SINIEF Adjustment No. 5/2021 related to the Electronic Content Statement (DC-e) and its auxiliary. The provisions do not apply to São Paulo and are revoked for this state.
Effective from its publication on 29 April 2024.
SINIEF Adjustment No. 5/2024: Changes SINIEF Adjustment No. 7/05 concerning the NF-e. It mandates validation of the cEAN and cEANTrib fields with the Centralized Global Trade Item Number (GTIN) Registry. Non-compliance will result in NF-e rejection.
Effective from its publication on 29 April 2024 and applicable from the first day of the second month following the publication.
SINIEF Adjustment No. 6/2024: Modifies SINIEF Adjustment No. 19/16 for the Electronic Consumer Invoice (NFC-e). It also requires validation of cEAN and cEANTrib fields with the Centralized GTIN Registry.
Effective from its publication on 29 April 2024 and applicable from the first day of the second month following the publication.
SINIEF Adjustment No. 7/2024: Amends SINIEF Adjustment No. 7/22 for the Electronic Communication Services Invoice. It allows federated units to waive Electronic Communication Services Invoice (NFCom) issuance for certain broadcasting services.
Effective from its publication on 29 April 2024 and applicable from the first day of the second month following the publication.
SINIEF Adjustment No. 8/2024: Changes SINIEF Adjustment No. 22/21, detailing procedures for issuing fiscal documents and adjusting price or quantity differences in natural gas transactions via pipelines. It includes monthly NF-e and Electronic Bill of Lading (CT-e) issuance and specific Digital Tax Bookkeeping (EFD) Tax on circulation of goods and services/ Tax on Industrialized Products (ICMS/IPI) entries.
Effective from its publication on 29 April 2024, with effects starting from the first day of the fifth month following the publication.
SINIEF Adjustment No. 9/2024: Exempts the issuance of fiscal documents for transporting donated goods for disaster relief in Rio Grande do Sul. Effective from its publication on 7 May 2024, it is valid until 30 June 2024.
SINIEF Adjustment No. 10/2024: Mandates the use of NF-e or NFC-e for rural producers starting 2 January 2025, replacing NF model 4. Federated units may set earlier deadlines.
Effective from its publication on 7 May 2024, retroactive to 1 May 2024.