Modell für E-Invoicing
  • Pre-clearance
Pflichtformat der Datei:
  • NF-e, CT-e and MDF-e: XML’s harmonised on the federal level
  • Presentation: DANFE for NF-e, DACTE for CT-e and DAMDFE for MDF-e
  • NFS-e: XML’s established on municipal levels
Anforderungen für B2G:
  • SEFAZ
Anforderungen für die Archivierung
  • 7 Year Period
Elektronische Unterschrift
  • Mandatory

Zusammenfassung

Der erfolgreiche Umgang mit steuerrechtlichen Vorgaben weltweit ist ein komplexes und ressourcenintensives Unterfangen. Jedes Land hat spezifische gesetzliche Vorschriften für die elektronische Rechnungsstellung, die sich ständig weiterentwickeln.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Updates

02.07.23

  • Länder-Updates
Overhaul of indirect tax regime New governments often herald the introduction of widespread new fiscal policies. President Lula’s recent appointment in Brazil is expected to be synonymous with the introduction of colossal VAT reforms in Brazil. Arguably, this is needed- Brazil has one of the most complex indirect tax regimes in the world, and so a significant part of this change would be the simplification of the tax process in the country. Some proposals put forward as part of this simplification process include:
  • A sub-national VAT on goods and services
  • A second VAT tax at federal level.
E-invoicing momentum is accelerating in South America, and Tungsten is keeping abreast of e-invoicing developments in the region. We will closely monitor e-invoicing developments in Brazil.

11.17.22

  • Informationen zu Mandaten
Update on e-invoicing system for service invoices (NFS-e) The implementation of the NFS-e endeavours to accomplish a dual purpose: to facilitate the tax process for taxpayers but also to be a database (ADN - National Data Environment) to be used by the tax authorities in the event of inspections. The national standard system for the NFS-e (Service e-Invoice) in Brazil is currently at testing stage, with only seven cities selected to start the pilot project. The municipalities can adhere to the use of the NFS-e system - both those that already have an electronic system and those that do not. Municipalities are therefore not required to use the system, however, the municipalities that do not will also not have access to the national database. As of January 2023, individual microentrepreneurs (known as MEI in Brazil) will be required to issue their service invoices from the NFS-e system.

08.19.22

  • Informationen zu Mandaten
New e-invoicing requirements In a fast-paced month for e-invoicing developments in South America, Brazilian tax authorities have announced plans for a new partial e-invoicing mandate which will require certain taxpayers to issue e-invoices via a government portal from 1st January 2023. From 1st January 2023, individual micro-entrepreneurs (MEI) issuing invoices e-invoices for services not subject to the Interstate Sales Tax (ICMS) are obligated to issue e-invoices. E-invoicing for supplies to individuals remains optional. Tungsten Network will continue to monitor e-invoicing developments in Brazil as we await further details relating to the mandate.

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Wir zeigen Ihnen, wie wir Ihr Unternehmen dabei unterstützen können, 100%ig rechtskonforme E-Rechnungen in 54 Ländern zu versenden. Geben Sie uns einfach Ihre Daten und einer unserer Mitarbeiter wird sich mit Ihnen in Verbindung setzen.