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31 Out, 2014

Conceito e Uso

I. Conceito e Uso da NF-e


1. O que é a Nota Fiscal Eletrônica – NF-e?

Podemos conceituar a Nota Fiscal Eletrônica como sendo um documento de existência apenas digital, emitido e armazenado eletronicamente, com o intuito de documentar, para fins fiscais, uma operação de circulação de mercadorias ou uma prestação de serviços, ocorrida entre as partes. Sua validade jurídica é garantida pela assinatura digital do remetente (garantia de autoria e de integridade) e pela recepção, pelo Fisco, do documento eletrônico, antes da ocorrência do Fato Gerador.

A Nota Fiscal Eletrônica não se confunde com a Nota Fiscal Paulista. A Nota Fiscal Paulista é um programa de estimulo à cidadania fiscal do Estado de São Paulo, que tem por objetivo estimular os consumidores a exigirem a entrega do documento fiscal no momento da compra. Este programa visa gerar créditos aos consumidores, aos cidadãos e às empresas do Estado e é destinado a Contribuintes varejistas do estado de São Paulo que realizem operações com consumidores finais.

A obrigatoriedade e o cronograma de emissão de Nota Fiscal Eletrônica e de Nota Fiscal Paulista também são diferentes e independentes.

Outras informações sobre a Nota Fiscal Paulista podem ser obtidas pelo site

2. Já existe legislação aprovada sobre a NF-e? (Atualizada em - 20/10/2008)

A Nota Fiscal Eletrônica tem validade em todos os Estados da Federação e já é uma realidade na legislação brasileira desde outubro de 2005. Foram aprovados:

Legislação Nacional

  • O Ajuste SINIEF 07/2005 instituiu nacionalmente a Nota Fiscal Eletrônica e o Documento Auxiliar da Nota Fiscal Eletrônica - DANFE;
  • O Ato COTEPE 22/2008 dispõe sobre as especificações técnicas da NF-e. Este Ato COTEPE contempla o Manual de Integração do Contribuinte, que contém todo o detalhamento técnico da Nota Fiscal Eletrônica e do DANFE.
  • O Protocolo ICMS 10/07 dispõe sobre a obrigatoriedade de emissão de NF-e.
  • O Protocolo ICMS 87/08 altera as disposições do Protocolo ICMS 10/07, que estabelece a obrigatoriedade da utilização da Nota Fiscal Eletrônica (NF-e) para os setores que especifica.

Legislação Paulista

  • No Estado de São Paulo está em vigor a Portaria CAT 104/2007, que dispõe sobre a emissão da Nota Fiscal Eletrônica e do DANFE, bem como do credenciamento de contribuintes e da obrigatoriedade de emissão de NF-e no Estado de São Paulo.

3. Quais são as vantagens da NF-e?

A Nota Fiscal Eletrônica proporciona benefícios a todos os envolvidos em uma transação comercial.

Para os emitentes da Nota Fiscal Eletrônica (vendedores) podemos citar os seguintes benefícios:

  • Redução de custos de impressão do documento fiscal, uma vez que o documento é emitido eletronicamente. O modelo da NF-e contempla a impressão de um documento em papel, chamado de Documento Auxiliar da Nota Fiscal Eletrônica (DANFE), cuja função é acompanhar o trânsito das mercadorias ou facilitar a consulta da respectiva NF-e na internet. Apesar de ainda haver, portanto, a impressão de um documento em papel, deve-se notar que este pode ser impresso em papel comum A4 (exceto papel jornal), geralmente em apenas uma via;
  • Redução de custos de aquisição de papel, pelos mesmos motivos expostos acima;
  • Redução de custos de armazenagem de documentos fiscais. Atualmente os documentos fiscais em papel devem ser guardados pelos contribuintes, para apresentação ao fisco pelo prazo decadencial. A redução de custo abrange não apenas o espaço físico necessário para adequada guarda de documentos fiscais como também toda a logística que se faz necessária para sua recuperação. Um contribuinte que emita, hipoteticamente, 100 Notas Fiscais por dia, contará com aproximadamente 2.000 notas por mês, acumulando cerca de 120.000 ao final de 5 anos. Ao emitir os documentos apenas eletronicamente a guarda do documento eletrônico continua sob responsabilidade do contribuinte, mas o custo do arquivamento digital é muito menor do que o custo do arquivamento físico;
  • GED - Gerenciamento Eletrônico de Documentos: a NF-e é um documento eletrônico e não requer a digitalização do original em papel, o que permite a otimização dos processos de organização, guarda e gerenciamento de documentos eletrônicos, facilitando a recuperação e intercâmbio das informações;
  • Simplificação de obrigações acessórias. Inicialmente a NF-e prevê dispensa de Autorização de Impressão de Documentos Fiscais – AIDF. No futuro outras obrigações acessórias poderão ser simplificadas ou eliminadas com a adoção da NF-e;
  • Redução de tempo de parada de caminhões em Postos Fiscais de Fronteira. O Estado de São Paulo atualmente não possui postos de fronteiras; no entanto, outras Unidades da Federação possuem, e toda informação constante nos documentos fiscais devem ser digitadas nos seus sistemas nas verificações de fronteiras. Com a adoção da Nota Fiscal Eletrônica, a mercadoria é acompanhada pelo DANFE, citado anteriormente, que contém um código de barras que permite que a chave de acesso da Nota Fiscal Eletrônica seja capturada para que ela seja consultada na Internet. Em outras palavras, ao emitir uma Nota Fiscal Eletrônica, o fisco de todo o país já tem suas informações disponíveis, aguardando apenas a chave de acesso para consultá-la;
  • Incentivo a uso de relacionamentos eletrônicos com clientes (B2B). O B2B (business-to-business) é uma das formas de comércio eletrônico existentes e envolve as empresas (relação “empresa - à - empresa”). Com o advento da NF-e, espera-se que tal relacionamento seja efetivamente impulsionado pela utilização de padrões abertos de comunicação pela Internet e pela segurança trazida pela certificação digital.

Para as empresas destinatárias de Notas Fiscais (compradoras), podemos citar os seguintes benefícios:

  • Eliminação de digitação de notas fiscais na recepção de mercadorias, uma vez que poderá adaptar seus sistemas para extrair as informações, já digitais, do documento eletrônico recebido. Isso pode representar redução de custos de mão-de-obra para efetuar a digitação, bem como a redução de possíveis erros de digitação de informações;
  • Planejamento de logística de recepção de mercadorias pelo conhecimento antecipado da informação da NF-e, pois a previsibilidade das mercadorias a caminho permitirá prévia conferência da Nota Fiscal com o pedido, quantidade e preço, permitindo, além de outros benefícios, o uso racional de docas e áreas de estacionamento para caminhões;
  • Redução de erros de escrituração devido à eliminação de erros de digitação de notas fiscais;
  • GED - Gerenciamento Eletrônico de Documentos, conforme os motivos expostos nos benefícios das empresas emitentes;
  • Incentivo a uso de relacionamentos eletrônicos com fornecedores (B2B), pelos motivos já expostos anteriormente.

Benefícios para a Sociedade:

  • Redução do consumo de papel, com impacto positivo em termos ecológicos;
  • Incentivo ao comércio eletrônico e ao uso de novas tecnologias;
  • Padronização dos relacionamentos eletrônicos entre empresas;
  • Surgimento de oportunidades de negócios e empregos na prestação de serviços ligados a NF-e.

Benefícios para os Contabilistas:

  • Facilitação e simplificação da Escrituração Fiscal e contábil;
  • GED - Gerenciamento Eletrônico de Documentos, conforme os motivos expostos nos benefícios das empresas emitentes;
  • Oportunidades de serviços e consultoria ligados à NF-e.

Benefícios para o Fisco:

  • Aumento na confiabilidade da Nota Fiscal;
  • Melhoria no processo de controle fiscal, possibilitando um melhor intercâmbio e compartilhamento de informações entre os fiscos;
  • Redução de custos no processo de controle das notas fiscais capturadas pela fiscalização de mercadorias em trânsito;
  • Diminuição da sonegação e aumento da arrecadação sem aumento de carga tributária;
  • GED - Gerenciamento Eletrônico de Documentos, conforme os motivos expostos nos benefícios das empresas emitentes;
  • Suporte aos projetos de escrituração eletrônica contábil e fiscal da Secretaria da Receita Federal e demais Secretarias de Fazendas Estaduais (Sistema Público de Escrituração Digital – SPED).

4. Quais os tipos de documentos fiscais em papel que a NF-e substitui? (Atualizada em - 03/10/2008)

Atualmente a legislação nacional permite que a NF-e substitua apenas a chamada nota fiscal modelo 1 / 1A, que é utilizada, em regra, para documentar transações comerciais com mercadorias entre pessoas jurídicas.

Não se destina a substituir os outros modelos de documentos fiscais existentes na legislação como, por exemplo, a Nota Fiscal a Consumidor (modelo 2) ou o Cupom Fiscal.

Os documentos que não foram substituídos pela NF-e devem continuar a ser emitidos de acordo com a legislação em vigor.


5. Para quais tipos de operações (ex: entrada, saída, importação, exportação, simples remessa) a NF-e pode ser utilizada?

A NF-e substitui a Nota Fiscal Modelo 1 e 1-A em todas as hipóteses previstas na legislação em que estes documentos possam ser utilizados. Isso inclui, por exemplo: a Nota Fiscal de entrada, operações de importação, operações de exportação, operações interestaduais ou ainda operações de simples remessa.

6. O que muda para meu cliente se minha empresa passar a utilizar NF-e em suas operações? (Atualizada em - 03/10/2008)

A principal mudança para os destinatários da NF-e, seja ele emissor ou não deste documento, é a obrigação de verificar a validade da assinatura digital e a autenticidade do arquivo digital, bem como a concessão da Autorização de Uso da NF-e mediante consulta eletrônica no site da Secretaria da Fazenda. Importante observar que pelo §6º do artigo 9º da Portaria CAT 104/07, o emitente da NF-e deverá, obrigatoriamente, disponibilizar download ou encaminhar o arquivo eletrônico da NF-e e seu respectivo protocolo de autorização ao destinatário.

Para verificar a validade da assinatura e autenticidade do arquivo digital o destinatário tem à disposição o aplicativo “visualizador”, desenvolvido pela Receita Federal do Brasil - disponível na opção Download.

O emitente e o destinatário da NF-e deverão conservar a NF-e em arquivo digital pelo prazo previsto no artigo 202 do Regulamento do ICMS, para apresentação ao fisco quando solicitado, e utilizar o código “55” na escrituração da NF-e para identificar o modelo.

Caso o cliente não seja credenciado a emitir NF-e, alternativamente à conservação do arquivo digital já mencionada, ele poderá conservar o DANFE relativo à NF-e e efetuar a escrituração da NF-e com base nas informações contidas no DANFE, desde que feitas as verificações citadas acima.

Atenção: Relativamente às operações em que seja obrigatória a emissão da NF-e, o destinatário deverá exigir a sua emissão, sendo vedada a recepção de mercadoria cujo transporte tenha sido acompanhado por outro documento fiscal, ressalvada a hipótese prevista na emissão de DANFE em formulário de segurança devido à problemas técnicos na emissão da NF-e.

7. A Nota Fiscal Eletrônica e o seu documento auxiliar – DANFE - podem ser utilizados para documentar vendas de mercadorias a Órgãos Públicos (Administração Direta ou Indireta) e empresas públicas?

Sim, a Nota Fiscal Eletrônica pode ser utilizada em substituição à Nota Fiscal em papel modelo 1 ou 1A em todas as operações documentadas por este tipo de documento fiscal, inclusive nas vendas a Órgãos Públicos e empresas públicas.

O DANFE (Documento Auxiliar da Nota Fiscal Eletrônica) é uma representação gráfica simplificada da NF-e e tem como funções, dentre outras, conter a chave de acesso da NF-e (permitindo assim a consulta às suas informações na Internet) e acompanhar a mercadoria em trânsito.

O Órgão Público receberá o DANFE juntamente com a mercadoria e deverá realizar a verificação da validade da assinatura digital e a autenticidade do arquivo digital da NF-e (o destinatário tem à disposição o aplicativo “visualizador”, desenvolvido pela Receita Federal do Brasil) e a concessão da Autorização de Uso da NF-e, mediante consulta eletrônica à Secretaria da Fazenda.

Realizada a consulta descrita acima e verificada a existência e a validade da NF-e, o DANFE poderá ser utilizado como documento hábil para a comprovação documental junto à auditoria do Tribunal de Contas, em substituição às Notas Fiscais em papel modelos 1 ou 1A.

8. O destinatário da mercadoria poderá exigir receber a Nota Fiscal em papel modelo 1 ou 1A ao invés da Nota Fiscal Eletrônica?

Não, esta exigência não poderá ser feita pelos destinatários.

Nos casos em que o emitente for obrigado ao uso da NF-e, a obrigatoriedade de emissão de NF-e aplica se a todas as operações praticadas em todos os estabelecimentos pertencentes ao contribuinte, localizado em território paulista, sendo vedada a emissão de Nota Fiscal, modelo 1 ou 1-A. Vide a questão 1 do capítulo II para maiores detalhes.

Os demais contribuintes emitentes de NF-e deverão, preferencialmente, emitir NF-e, cabendo a eles a decisão da emissão da Nota Fiscal Modelo 1 ou 1A ou Nota Fiscal Eletrônica.

Atenção: Relativamente às operações em que seja obrigatória a emissão da NF-e, o destinatário deverá exigir a sua emissão, sendo vedada a recepção de mercadoria cujo transporte tenha sido acompanhado por outro documento fiscal, ressalvada a hipótese prevista na emissão de DANFE em formulário de segurança devido à problemas técnicos na emissão da NF-e.


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