zyvox 600 mg 150 ml where cane i buy alli diet pills in england prometrium 200 mg dosage nature throid medication cabergoline ohss side effects average cost of cytotec buying arimidex online alli weight gain half price diflucan kosher purim baskets usa qsymia weight loss reviews lasix tablets what are they for allopurinol dose in renal impairment how to add products of pahrmacy in magento best price for calan is allopurinol available over the counter prednisone side effects in women hair loss what are the side effects of imitrex how to reverse the side effects of finasteride buy avalide quick can i get famvir haridra online click here all dosage crestor price cvs trazodone by mail order yasmin birth control pills uk generic medications usa can you buy hyzaar canadian losartan cialis puedo tomar alcohol lioresal purchase novo-ramipril overdose flagyl for dogs buy sinemet uses medication cheap zantac tablets legal buy flagyl er online canada colchicine cost increase low price malegra dxt uk online pharmacy no prescription needed erythromycin us online pharmacy no prescription tegretol motilium pill shop discount code bactrim ds 800-160 acne order antabuse medication by mail cheap dramamine z pack bronchitis sinus infection fastest prinivil uk delivery us online pharmacy no prescription duphalac top 10 online motilium sites where can i purchase rocaltrol cheapest chloramphenicol cheapest robaxin paypal lithium salesforce integration order lotrisone in cardizem.com where to buy zyvox ointment how to stop canadian meds spam como comprar robaxin cheap colospa uk pyridium drugs online purchases metformin hcl er 500 mg tablet picture accutane side effects liver tinidazole looking for best legal viagra alternative buying cytotec online avodart buy online india brand cialis dose can you get lynoral daily cialis reviews what does phenergan make alli orlistat costco comprar lamisil original lisinopril 5 mg tablet online dapoxetine india levitra coupon code what is another name for altace trental online pharmacy uk how to take sinemet generic form of yasmin birth control suhagra online australia how to take finasteride 5 mg best price cardizem non generic avapro aristocort doctors online buy meclizine online pharmacy buy ciplox without a script how to order mycelex-g purchase generic zerit motrin ordering no prescription how long does suprax take to work moduretic 40 mg dose female viagra in indian market can you get coumadin augmentin generic for doxycycl hyc 100mg cap mutual medicine valtrex ordering online pharmacy how to take medrol dosepak depakote online no prescription how long does it take for testosterone cream to work in men does wellbutrin come in generic form avalide canada head office what does mean allegra name buy lipitor in china indinavir for sale philippines double dosage of alli saroten retard wirkung ciprofloxacina 500 mg cistite colospa online usa no prescription cipralex uk can you buy revatio order american heart association aspirin levothroid generic brand zaditor prescription coupon what is pletal 50 mg order ethionamide online uk purchase plendil lowest price luvox generic cost generic plan b walgreens does albuterol inhaler have steroids elocon pills online in the canada buy antabuse without prescription who can take alli capsules speman discount proscar without a perscription tinidazole metabolism neurontin generic for motrin overnight shipping cheap what is unisom made out of buy viagra best price inderal generic name propranolol drug celebrex dosage too high cost of lexapro with insurance vpxl mg no prescription hydrochlorothiazide generic rhine incident generic ralista how to order minocycline online korean ginseng order can i drink alcohol with ceftin better levothyroxine synthroid discount minocycline lowprice accutane order alsactone what is diarex pills used for where to protonix generic unisom paypal leading indian pharmaceutical companies nexium indian food generic name drug pyridium order digoxin canada where can i get dostinex pills rosuvastatin tablets india mentat ds syrup mail order wellbutrin anxiety medication what is acivir pills drugs fertomid capsules azulfidine with no rx side effects of zolpidem ambien buy female viagra with birth control pills dipyridamole safe buy alavert online buy casodex online pharmacy xeloda india benicar buy on line exelon employee stock purchase plan buspar pills sweat gasex prices usa lithium toxicity level what is a healthy weight for 5 foot 11 man what is esomeprazole nexium used for buy tadalis sx online from usa where to buy xenical online uk fluconazole boots chemist how often to use erythromycin ophthalmic ointment capoten no rx yasmin generico mexico kytril tablets kamagra sale cheap viagra glaxosmithkline ventolin coupons purchase lopid lowest price buy atrovent inhaler generic aspirin paypal resources for alphagan diflucan otc usa cheap aciphex pills cymbalta sales 2012 baclofen withdrawal side effects vente de viagra jelly au quebec cardizem results forum indocin sr prescribing information prescription drug buspar nitrofurantoin price increase depakote for purchase ciprobay xr 1000 side effects what is caverta 100 plavix dosage instructions atorlip-20 online in us can you get revatio over the counter cialis jelly overnight shipping cheap to buy sumycin what is the cost of benzaclin buy yagara australia buy fertomid online pharmacy wellbutrin generic equivalent knee arthritis treatment ephedrine slimming tablets side effects valsartan to losartan dose conversion where to get nexium pct azulfidine entab 500 mg citalopram australian prescriber actonel sublingual dosage cheap generic viagra online review como comprar skelaxin online combivent overnight delivery albendazole 400 mg tablet maxalt next day delivery american heart association aspirin during heart attack generic for avapro medicine cialis jelly cost which uk site to buy avodart what is saw palmetto called in hindi imitrex prices cvs licensed pharmacy female cialis xalatan uk patent tinidazole pharmacy prices list cleocin tablets for sale tetracycline online australia order depo medrol for cats what is minomycin tablets used for lov cost hydrochlorothiazide generic atorlip-10 uk paypal hoodia australia voveran sr no rx list of tesco stores selling cialis sublingual canada order pyridium generic claritin for children mobic and weight gain side effects types of insulin pens available; do you need rx tretinoin 0,05 alli overnight delivery vermox discount pharmacy prescription avalide prescription discount finpecia 1mg reviews where to buy cialis in uk cialis online scam indian pharmacy apcalis sx sotalex 80 mg cipro xr 1000 bayer watermelon natural viagra can you take cymbalta daily buying viagra plus in manchester most common side effects of imitrex cialis super active sold over counter buy arjuna new zealand online cheapest ventolin inhaler tricor australia pharmacy alesse birth control reviews yahoo answers how long after antibiotics alcohol cheapest glucotrol xl to buy comprar rumalaya gel portugal sliding scale insulin protocol where to buy valium online no prescription purchase zithromax canada shalaks retin-a gel aldactone uk buy erection packs 2 prescriptions where to buy ginseng extract serophene 20 mg how to get zetia on line nizoral with prescription styplon doctors online billig keftab online kaufen order cordarone canada viramune pharmacy prices list zerit to buy in england how long does it take flomax to work brand grifulvin v for sale ayurslim where can i buy it overnight delivery rx amaryl cod how to order arjuna can tegretol cause weight gain buy antibiotics online overnight cod erexin-v without insurance iv methylprednisolone for ms brand valtrex buy buying revia vente de aleve au quebec buspirone without prescription what is tadapox made of generic benadryl names aciclovir pill shop discount code comprar tadacip portugal buy retino-a cream 0,05 online amazon zoloft 100mg tired buy liposafe australia doxycycline cost cvs where do i suhagra in canada what is hydromorphone injection used for azathioprine eczema reviews where can i order blopress finast australia dilantin where can i buy it proscar side effects finasteride micronase limited india kamagra now safe buy sildenafil citrate 100mg zyban for sale in the philippines antabuse where can i buy it nymphomax comprare solostar lantus uk cleocin gel not generic no prescription tretinoin 0,025 carte xbox live pas cher aceon without rx cheap mens nike air max 95 trainers bystolic order canada orlistat 120 mg reviews penegra prices cvs tetracycline shortage teva where is synthroid metabolized gabapentin withdrawal order pravachol online uk best over counter medicine lower back pain generic crestor usa pharmacy buy alli 120 cheap cefixime prescription bacterial infections gonorrhea dostinex no prescription canada buying suhagra from canada no prescription can you buy lopressor cholesterol high blood pressure mometasone furoate ointment 0.1 price can order detrol canada augmentin prescription medicine actoplus met uk companies only how to get erexin-v in australia alli available discount ralista flagyl 500mg antibiotic side effects metoprolol side effect fatigue cheap viagra plus free delivery buying paxil from canada no prescription non prescription nizagara pharmacy generic medicine for mobic dulcolax legal in england buy propecia perth australia celebrex uk brand name suprax dosage too high craigslist leeds jobs bactrim dose for cellulitis buy genuine synthroid uk price viagra cvs pharmacy where to buy cephalexin drugs online requip buy online ireland lithium fluoride bond order cheap lexapro canadian pharmacy depakote in usa what is accutane and how does it work buy pariet online without a prescription buy prevacid astrailia minocin antibiotico acne cardura 20mg tab accutane side effects years later men long term side effects of topamax grifulvin v drug store online altace reviews cymbalta capsules 60mg amantadine next day is allegra d 24 hour available over the counter avapro medication generic purchase generic minomycin alavert for men sale in uk lanoxin overnight delivery atarax 100mg 2ml how long does viagra side effects last low cost casodex nitroglycerin from india can diclofenac get you high aciphex medication dose lopid without prescription canada is betnovate safe in pregnancy buy dramamine online overnight precisa de receita para comprar viagra no brasil plavix medication class seroflo discount medications does prilosec affect birth control pills nexium on the internet is generic aciclovir effective plavix refills chi usa topamax australia buy online usa warfarin overdose vitamin k colospa prices usa where can i buy cough syrup with promethazine viagra pfizer pakistan can allegra d get you high unisom delivered to your home minipress with american express prednisolone pills online in the australia cheap genuine propranolol online silagra tablets uses kamagra oral jelly viagra arjuna discount is adcirca cheaper than cialis generic trazodone usa pharmacy bupropion online shipping triamterene hctz patient reviews cheap 15mg buy actos mexico amaryl normal dose of doxycycline for acne canadian cardizem fml forte doctors online artane brand positioning where can i buy amoxicillin over the counter free or low cost augmentin code red pills what is depakote used for side effects effexor xr rxlist where to buy sildenafil citrate online generic name for mircette best contraceptive pills available in india can you get doxycycline over the counter uk furosemide discontinued is mail order atacand safe pletal pharmacy prices list kroger pharmacy hours hyde park buy generic allegra d drug voltaren gel used purchase levaquin canada viagra sublingual to buy in england online no prescription pharmacies reviews buyers of prilosec canada long time side effects nootropil cefixime tablets oral suprax pilex ointment use lipitor woldwide shipping apcalis sx woldwide shipping no rx elimite online wellbutrin where can i buy it countries europe drugs legal buy aciclovir lowest price proventil order in the us buy rosuvastatin generic who are american allies sale prescription buy altace inderal shortage best pharmacy in cozumel mexico pfa 100 plavix buy zanaflex tablets usa can i make lithium can you abuse bentyl how long will it take for depakote to work viagra for sale ireland generic-medshop buy retin a gel uk what is diarex made of betneval pommade prepuce actonel dose pack vipps certified online pharmacies viagra femara letrozole forum generic viagra best price what is zetia 10 mg used for buy suprax canada cefixime malegra fxt shipping overseas cheapest sildenafil citrate uk canadian alliance physiotherapy safe place order serophene drugs without prescription canada buy abilify discount ic doxycycline hyclate 100mg cap urispas for sale uk order provera medroxyprogesterone 10mg generic voveran sr prices at costco viagra online apotheke kaufen brand cialis buy online mexico where is allister heath from ranbaxy caverta india phone in order for lukol toprol buy online canada us buy depakote online divalproex carafate perth australia orlistat modo de usar levitra professional no rx noroxin now co uk trental cheap online cafergot overnight delivery buy desyrel boots ordering aciphex cheap eldepryl 40 mg cheapest urispas deltasone order on web betnovate online price buy generic ralista online buy cheap indian viagra flovent 220 mcg sale do you need rx asacol nitroglycerin perth australia the use of tamoxifen and raloxifene for the prevention of breast cancer solgar korean ginseng reviews is antabuse available on line in canada does decadron make you gain weight periactin in italia nike air max leopard print pink flomist nasal spray during pregnancy periactin buy uk how to order drugs from a canadian pharmacy canadian antivert alli comprar online buying ethionamide using paypal buy domperidone paypal get clomid with no prescription difference between diovan and diovan hct is caverta available over the counter buy tamoxifen online at canada pharmacy is 100mg of seroquel a high dose viagra shoppers drug mart canada side effects of benicar hct 40-25 omifin precio en colombia can you buy provera over the counter herbal pills help anxiety how much does plavix cost a month buy abana hong kong buy abortion pills in malaysia buy alesse 21 day ciplox uk next day delivery imiquimod warts use generic name for flagyl generic lexapro available in canada over the counter flonase how to use atorlip-5 viagra sin receta medica tilaa viagraa buy provera in uk comprar toprol xl pela internet voltaren gel boots cardizem cd 180 mg generic comprar lasix portugal buy metformin online overnight my canadian pharm purchase abilify 20 pharmacy generic eulexin no prescription serophene online bestellen side effects of omeprazole in babies king cobra red 120 mg tablets buy chloroquine online at canada pharmacy difference between ventolin albuterol buy anafranil online usa luvox phone orders is it illegal to order generic naprosyn cipro daily use reviews buy clomid cheap 25mg 100mg cheap cytoxan 40 mg i bought clomid online and it worked buy prinivil discount differin no prescription needed is mail order viagra sublingual safe where can you buy diamox tofranil online overnight shipping canadian online pharmacy for finax boots drugstore ireland myambutol cheap doxazosin online forum is buspar a prescription drug can i get pregnant on abilify antivert pas cher getting zyban in australia buy prinivil online usa proscar 5mg tablets used name brand cialis canada buy brand levitra 40 cialis spedizione gratuita can i get dramamine over the counter buy abilify with paypal low cost does alli work glyset buy canada donde puedo comprar viagra en chile acai 100 by genesis today reviews indian buy advair diskus where to get brand viagra mexico city online pharmacy what are the most common side effects of lipitor benadryl ah generic name luvox in usa canadian pharmacy harassing phone calls arjuna spain cheap amantadine buy prescription diclofenac sodium non prescription best site to buy eulexin lipitor prescription drug target market generic relafen safe furosemide generic trade name zofran pas cher buy viagra online in pakistan can you buy viagra plus in ireland generic cheapest review canadian pharmacy no prescription lipitor generic price 2012 where can i buy nitroglycerin ointment 0.2 buy viagra sublingual patch where to buy diflucan online india alli online sales what dosages does keppra come in buy norvasc online canada resources for proscar what are augmentin-duo tablets used for i pill tofranil website generic femara available plavix pharmacy order what does combivent what is bactrim forte 800 160 mg staxyn side effects aleve generic reviews side effects of seroflo inhaler diflucan 200 mg tablets cialis e levitra wikipedia dog anxiety medication benadryl genuine clonidine prescription estrace pills implantation buy lozol online canada costco pharmacy crestor buy actonel boots css content-box actonel reviews for men buy generic stromectol online doxycycline complications side effects female cialis tablets online ginette-35 reviews for men nitrofurantoin macrocrystal-monohydrate (macrobid) 100mg capsule phexin italiano reminyl over the counter what type of medication is cleocin best price liv 52 revista veja online bradesco care for skin after accutane dulcolax online in us hospital european pharmacy order speman tablets dapoxetine hydrochloride dose generic uk paypal rumalaya gel femara canada prescription what is a toradol shot for cialis generico capsule gelatinose soft tabs ventolin inhaler instructions buy orlistat online in uk maxalt prescription is it safe to order arjuna how to order female viagra online lamictal doctors online what is duetact for best cialis professional prices pharmacy tadalafil bactrim pills online in the uk buy shatavari next day drugstore.com alli coupon zyrtec side effects weight gain how long to take pyridium tb medication isoniazid side effects generic crestor price canada how much is aricept tablets lisinopril rx 535 zyban echeck diclofenac gel rx canadian ranitidine sinemet online coupon code sertraline 100mg and alcohol buying zanaflex using paypal cialis without insurance canada otc order lamisil generic evista buy canada flomax medicine symptoms mebendazole over the counter cvs clozaril uk no prescription comprar pletal en argentina trazodone for sale australia order quibron-t overnight medication for shingles acyclovir what types of mevacor are there chloroquine usa cvs prices india bystolic price why the big price increase on alli diet pill? coumadin drug oversea zaditor prices usa keflex free shipping mevacor refills synthroid vs levoxyl side effects tretinoin cream 0.025 user reviews paroxetine uk pharmacy venlor sold over counter cheap living in east london over the counter medicine that acts as provera buy micardis hct online medrol 40 mg dramamine cost without insurance estrace on the internet eurax with american express where to get nizoral cream 1 man and 1 jar official video english speaking pharmacy schools in europe cipro online sales buy flagyl safe place order casodex acheter bentyl pas cher rumalaya sublingual dosage albuterol sulfate side effects in children where to buy vasotec drugs online can buy fucidin over counter elimite shelf life cialis soft capsules where can i get claritin pills buy compazine online overnight vermox mail order buy lithium ion battery in india bringing prescription drugs into us from canada trusted viagra sales tadacip overnight shipping cheap generic name for benzac aricept pill shortage buy retin-a ge in singapore can you get forzest over the counter ginseng pharmacy order what is prandin for diabetes safe to buy generic bactrim from usa what does neurontin make you feel like generic zocor for sale on line half price stromectol silagra generic canada viagra plus tablets 40mg glucofage xr 500 mg para que sirve suprax rxlist strattera online discount prescription alli weight loss what are the most common side effects of keppra promethazine pills gg 225 effects does walmart pharmacy accept express scripts styplon cheap uk strattera wiki levitra viagra side effects alternative to doxycycline hyclate current price inderal para que sirve el ciprofloxacino cinfa 500 mg order alli medication by mail zocor legal in england pharmacy 4 u ordering depakote canada benzac drugs online purchases how to lose water weight fast without pills buy accutane no prescription needed cheap cheap lamictal 100 mg maxaman tablets uses can i stop taking thyroid medication india actoplus met price vpxl now canada and styplon antabuse side effects drinking nosipren long time side effects minocin maximum daily dose of aciphex albendazole over the counter at walgreens cytotec delivery uk exelon reviews and dosage where can i purchase atorvastatin side effects of probalan abilify discount program tadalafil cheap kamagra uk com order generic ceftin paxil medicine used citalopram drug schedule to buy aygestin in uk high inr warfarin cephalexin buy mexico how to import atarax i want to buy viagra amitriptyline generic for online imuran purchase furadonin 50 mg accutane in canada recall canadian society history medicine conference buy coumadin paypal keppra with no rx arimidex uk sale canadian pharmacy ephedraxin benfotiamine tablets from buy cost of cipro annual returns mobic sublingual dosage synthroid online price antabuse cost comparison aspirin overnight pharmacy betapace canada companies only zithromax chlamydia treatment dosage get saw palmetto toronto do i need a prescription for menosan buy diflucan online thru paypals buy hydrea hong kong safe to buy generic premarin from canada prozac without prescription paypal stromectol without prescription lasix suppliers overseas order anafranil from canada without prescription allegra over counter 2011 cost walmart pharmacy refill phone number fertomid legal us paxil perth australia buyers of levitra professional canada zoloft discount medications through prescription abilify without mexican pharmacy no prescription confido metoclopramide for sale usa is fucidin h cream good for eczema ciprofloxacin uses chlamydia online no prescription uk for suhagra ordering medrol here in canada cystone overnight delivery natrol acai 1000 mg diflucan refills buy avapro online with mastercard generic micardis usa lowest price for estrace cream to buy diarex in uk vantin sublingual dosage himalaya confido user reviews what is rhinocort aqueous used for xenical mais barato no rio de janeiro can you buy xbox live gold online do i need a prescription for nootropil cyklokapron cost in canada cheapest place to buy viagra super active alli diet pills discount voucher codes pharmacy what is this medicine used for cephalexin proscar drug classification valtrex noprescrition needed uk online pharmacy purchase doxycycline 50mg buy zovirax 200 what is neurontin 100mg where do i buy floxin altace phone orders abilify 2mg price toprol xl order where can i get some clonidine what is lopressor sr buy cialis professional without prescription simvastatin and ezetimibe in aortic stenosis cheap generic zoloft no prescription buy cefadroxil cheap st davids artane for sale rosuvastatin over the couter himalaya evecare capsules glucophage generic reviews to buy flonase allergies birth control alesse review buy mycelex-g no prescription cheapest prazosin in the uk zithromax sale lipitor sales data side effects of nexium esomeprazole 20mg torsemide dosage recommended nexium non perscription countries paroxetine without a prescription from uk buyers of depakote canada cleocin gel no rx finpecia online from canada how to purchase flomax diflucan online ordering is there a generic prilosec effects of snorting meloxicam cipla pharmaceuticals review cost of generic dilantin prandin pharmacy prices list silagra online from uk generic cleocin gel buy canada medicine orlistat capsules buy elocon next day premarin where to purchase zetia prescription assistance birth control pills ampicillin proventil mexico companies only pharmacy that sells lotrisone zanaflex for sale cafergot how to buy canadian alliance physiotherapy regulators alliance safe place order bystolic buy authentic viagra online tenormin reviews for men antabuse 20mg tab best dose of trazodone for sleep can i get pregnant while taking zoloft why is there a methotrexate shortage where can i buy real levitra online generic eulexin usa pharmacy actos pct buy healthy heart rate 30 year old male xenical online canadian side effects of duloxetine vasotec side effects dogs weakest to strongest acids tamoxifen without prescription phenergan coupons where to buy cheap generic myambutol very cheap bactrim where to buy cheap generic elocon elocon pills drugstore buy fluconazole tablets online buying dostinex augmentin without rx viagra sale what is the best site for kamagra asthma inhalers linked to serious side effects is it safe to order diakof synthroid india generic order etodolac prescription effects can you get chlamydia in ur mouth nexium express canada where can i purchase viramune can you order zanaflex ranitidine medication where to buy baclofen 10 mg side effects what is levitra plus prednisolone tablets uk generic pills for pletal buy prilosec inhaler canada citalopram compulsive shopping symptoms of chlamydia in eye through abilify online drug flonase weight gain side effects cheap seroflo sale uk best site for chloramphenicol what is levaquin 500 mg good for american express canada merchant contact acticin scabies precose online cheap coumadin from canada allegra d generic name levothroid medication patient assistance erythromycin eye ointment cost online plavix overnight delivery purchase augmentin on line in india what is fluoxetine tablets used for cystone prix en pharmacie en france oral nizoral dose buy gabapentin online uk billig keppra online kaufen buy cipro discount name brand viagra no prescription order lithium without rx over counter aristocort side effects of benadryl overdose in children zovirax daily use reviews buy ketoconazole no prescription tinidazole dosage over the counter replacement for hydrochlorothiazide proscar generic cheap costs cyklokapron from usa pharmacy mexico buy abana buy mircette quick hydrochlorothiazide cost buy coreg tablets usa viagra without prescriptions australia pharmacy is promethazine with codeine over the counter wal mart pharmacy online refill overnight pharmacy4u vente de zofran au quebec obagi tretinoin cream 0.1 best price can you buy viagra over the counter in new york what is zovirax 800 used for remeron online pharmacies with out prescription order generic rumalaya forte purchase mexitil rosuvastatin for men in usa femara 100mg cheep buy elocon visa over the counter erythromycin topical cymbalta without prescription medication accidentally took too much levothyroxine order micronase tablets cheap cialis tablets micardis discount program what is isoniazid for where to kamagra oral jelly wellbutrin mist canada mail-order viagra sublingual penegra 100 tablet brand allegra buy half price januvia lotensin cheap uk drugstore princess tumblr saw palmetto with no rx med cab flonase can you order promethazine pharmacy roxithromycin capsules is for what calan tablets 150 mg average lithium dose bipolar generic pills for female cialis where can i buy ceftin what does trazodone 150 mg look like buy sinemet capsules acheter pas cher acivir pills floxin 5mg tablets buy vpxl perth australia to buy nolvadex online generic epivir-hbv usa pharmacy clomid lawsuit settlements buy ampicillin 80 mg online worldwide pharmacy minocin where to buy clomid in malaysia purchase cephalexin 500mg cap buy strattera inhaler canada fast moduretic deleviery elocon ships from india meloxicam overdose maximum prescription dose of zantac alesse medication order over the counter nolvadex sucralfate generic for carafate 36 hour cialis mg isoniazid oral tablet 300 mg information best price for zestril claravis 30 mg price comprar avalide portugal imitrex coupons print can you take aciclovir daily viagra india online purchase the express scripts pharmacy notifications@express-scripts-pharmacy.com colchicine delivery uk us army pharmacy jobs lov cost torsemide cordarone on line no script best place buy real viagra online shuddha guggulu daily use reviews zaditor lawsuit artane indian takeaway lok adalat in india pdf best site get terramycin cialis paypal uk lexapro 5 mg tablet femara 10mg bfp buy proscar with no rx hong kong buy entocort online 100mcg canadian vpxl meperidine promethazine capsules difference between generic brand pills grifulvin lowest price hyaluronic acid online forum use tamoxifen gynecomastia amantadine uk next day delivery buy levitra professional tablets mexico canadian alliance of british pensioners ontario health services yasmin lawsuit update 2012 buy lopid visa aristocort dosage recommended what is aciphex used for how to take minocycline buy metoclopramide online no prescription finasteride tablet for sale alli 170 count refill pack most reliable place to buy cialis jelly online buy levitra online amazon viagra more than 50mg types of medication for anxiety in children alli diet pills customer reviews etodolac get you high propecia mal au ventre diovan 80 mg coupon buy cheap ventolin using pay pal order alligator skins pharmacy technician online programs cialis comprar prednisone medicine used for rogaine side effects hair loss united support group camp best generic emsam sites purchase isoniazid lowest price are diclofenac tablets prescription only is it illegal to order generic seroflo top 10 online keflex sites arjuna online pharmacy uk how to buy depo provera effexor xr tablet sale long time side effects caverta alphagan mist canada flomax drug medication doctor flomax ordering online pharmacy buy alavert online cheap best prices on differin effexor xr weight loss buy kamagra capsules cheap alprazolam online no prescription what is the generic brand for cialis cheap genuine aricept online best generic finpecia sites minocycline price what is tadalis sx used for generic from zocor legal to buy valtrex mexico diclofenac pharmacy online no prescription where to buy domperidone tablets buy revatio online india cordarone medication dose tablets my himcolin coupons finasteride usp 5 mg propecia frumil generic buy benfotiamine greece generic forzest for sale on line ceftin uk next day delivery low dose naltrexone price hyzaar plus 100/25 canadian online pharmacy for dostinex hydrochlorothiazide sublingual dosage buy avapro online at canada pharmacy very cheap sinequan buy augmentin visa xenical diet drug celexa side effects insomnia tulasi side effects uk sambazon acai berry juice reviews didronel side effects long term use deltasone phone orders minocycline online prescription buy kamagra boots luvox online pharmacy uk research grade flomax generic vpxl safe glipizide metformin weight gain overseas pharmacy no prescription flovent generic ortho tri cyclen lo reviews best drugstore mascara for asian lashes 2012 luvox drug oversea is 20 mg citalopram a high dose does clomid affect menstrual cycle buy finax in usa buy erexin-v online cheap side effects of bactrim ds antibiotic comprar isoniazid pela internet suhagra medicine how long does it take levaquin to work for prostatitis fastest mobic uk delivery crestor reviews online azithromycin z pack 5 day where caverta mexican flomax vente de revatio au quebec buy glucophage online, no prescription antabuse for sale uk viagra professional tablets uses can you order sinemet prednisona 50 mg efectos secundarios buy cleocin 40 plavix no prescription needed canadian online pharmacy buy generic asacol cheapest noroxin tablets uk us online pharmacy no prescription premarin purchase flomax in mexico donde comprar misoprostol cytotec en mexico tofranil drug uses floxin on line for sale no script staxyn bayer canada liv 52 shoppers drug mart tretinoin 0,05 pharmacy order alli trippy feet purchase augmentin 875mg online mycelex-g sublingual dosage buy brand levitra astrailia pilex tablet/ointment (himalaya drugs) where zoloft is there a generic brand for yasmin best place to buy ampicillin in mexico mail order xenical alli coupons and samples diet printable coupons generic actos drugs himcolin phone orders generic name for cytotec flagyl er order by phone generic advair no prescription sertralina preУЇo curitiba atrovent drugstore.com how to use robaxin mhra banned drugs in india is there a generic version of actonel phenergan drug in mexico pharmacy buy methotrexate online reviews buy orlistat alli pharmaceutical wholesalers in uk zoloft side effects first week pharmacy technician salary in canada 2012 low alesse drugs ethinyl estradiol eurax hydrocortisone cream 1 can you get high off clonidine hydrochloride advair diskus over the counter breathing prescription can you buy order tenormin online drugs generic pills for zantac proscar side effects 2012 cialis over the counter india what is strattera prilosec pharmacy order cialis super active on line purchase buy nexium 40mg how to use lexapro get ortho tri-cyclen las vegas seroquel from amitriptyline weight gain or loss sale keftab order chloramphenicol pill mevacor for men in usa nolvadex suppliers uk zolpidem tartrate 5 mg use purchase sustiva online nizoral maximum dosage is nootropil a prescription drug flomax lowest price haldol tablete 10 mg what is prinivil pills used for buy zithromax online thru paypals purchase doxazosin in us best price maxaman canadian health and care mall reviews viagra prescriptions written can order cordarone online pastas para adelgazar xerograx generic dilantin vs. brand name zestoretic comprar safe place order quibron-t aspirin mechanism of action animation acheter benzac pas cher fast nizoral delivery silagra in canada how often to take flonase decadron online forum cymbalta weight loss stories what does differin lotion do promethazine bonus pills himcolin without prescription buy phenergan medicine drug market order revatio motrin dosage recommended recommended dosage of benadryl for 2 year old Purchase cephalexin 250 mg online quailty generics brand name remeron online online sample buy viagra cheap erythromycin free delivery viramune delivery order hytrin medication by mail dipyridamole max dose viagra recreational use dose fucidin from mexico lipitor generic brands can you buy metoclopramide is prevacid better than protonix plavix sanofi synthelabo styplon shortage 100 mg benadryl safe diflucan dosage yeast infection how long does it take for topamax to work remedio cloridrato de sertralina emagrece lamictal rash appearance how much does erythromycin ophthalmic ointment cost percocet effects on breast milk viagra professional mg canadian rx birth control pills naprosyn buy generic propranolol what does an amaryllis seed look like provera reviews for heavy bleeding cheap betnovate cream erexor shelf life zyprexa generic for 24 hour pharmacy walmart ohio allopurinol coupons side effects valtrex valacyclovir buy online lioresal generic do you need a prescription for nolvadex triamterene medication online eurax cream tesco plavix drug manufacturer burn rx acai clomid fertility pills how much is viramune tablets buy cardura next day promethazine codeine cough syrup my carbozyne coupons propecia and minoxidil results diovan generic cost pravachol 80 mg tablet effects of accutane on the liver avapro online purchase lisinopril 10mg tablets side effects indinavir sulfate synthesis diclofenaco pensa 10 mg/g emulsion cutanea coreg legal us side effects of proscar 5 mg clomid for men dosage fertility discount canadian pharmacy viagra sublingual simvastatin interactions gemfibrozil internet search engines accutane online no prescription isotretinoin flovent cost with insurance brand cialis mg tablet buy brand levitra patch buy cholestoplex in india online biografia de alli simpson wikipedia pharmacy has best price reglan ordering epivir-hbv dilantin side effects anger best price for real antivert cialis sales 2009 overnight shipping side effects hyzaar 100 25 side effects of accutane yahoo answers generic from metformin is generic levitra available in the united states brand name suprax online buy cheap viagra for women how long to take doxycycline for malaria prophylaxis paxil prescription medication myambutol shelf life sony tv adalat online panax ginseng daily dose toradol 20 mg ml how to take provera and clomid us online pharmacy no prescription vasotec lidocaine hydrochloride side effects no prescription speman dulcolax suppository safe dose buy vasotec boots pharmacy viagra plus tablets price buy accutane visa viagra online australia legal tetracycline max dose viagra soft without nexium sale uk colchicine 100mg cheep aldactone weight gain side effects how can i order erythromycin topical solution diflucan india ordering discount image generic glucotrol xl side effects of accutane for acne finpecia birth control online mexico can i buy cephalexin over the counter vardenafil hydrochloride molecular weight anafranil tablets purchase on line ship yasmin to australia is canadian pharmacy online safe buy accutane 20 mg buying liposafe using paypal periactin no prescription buy praziquantel for dogs uk what is deltasone pills used for viagra soft purchase pain meds used to treat fibromyalgia liv dolls discontinued online canadian pharmacy adipex diclofenac sodium ta and alcohol what is amoxil tablets remeron drug class non prescription compazine buy forzest in india online what is fluoxetine 10 mg where retin-a 0,05 can i make ortho tri-cyclen plan b generic brand effectiveness best pharmacy schools in ireland can you get zyrtec in canada elimite cream no prescription buy kamagra oral jelly online no prescription united states what is the generic name for citalopram cheap doxycycline buy online order danazol online celexa how long to take effect canadian pharmacy remeron naprosyn india canadian pharmacy reviews selling antibiotics no prescription order alavert tablets prescription flomax dosage elavil cost comparison detrol pas cher half price hyaluronic acid buy clomid no prescription fast delivery withdrawelmedsnoscript generic for requip baclofen discount voucher missed 3 doses of wellbutrin furosemide from usa unscented blue pillar candles rosuvastatin online sales best generic aciclovir review can you buy dramamine over counter citalopram combination therapy prednisone side effects in dogs panting where to get codeine promethazine cough syrup what does neurontin treat diltiazem user reviews supreme suppliers cape town e bay viagra genuine alligator wallet cheap malegra fxt no prescription safe place order bupron sr what is danazol 200 mg inderal 10mg for performance anxiety doxazosin non perscription countries clomiphene citrate tablets bactroban uk brand name liquid finpecia review misoprostol abortion what to expect buy epivir-hbv greece what does clomid do to eggs buy pyridium singapore best canadian drugstore online digoxin in italia is it legal to purchase prescriptions online diamox order in the us baclofen dosage for alcohol withdrawal no prescription myambutol sale proventil inhaler order online generic cefixime usa pharmacy accutane side effects 7 years later online generic prometrium can you buy arjuna canadian discount 5 mg valacyclovir hydrochloride celebrex from usa lotrisone discount no prescription paroxetine on the internet levitra professional india sale buying fincar acheter cipro zentel tabletki ulotka paxil brand positioning to buy rogaine 5 in uk generic cialis viagra online buy actos online cheap best place buy cialis sublingual sandoz ciprofloxacin 500mg tab claritin reditabs ingredients cabergoline sex dosage acyclovir dose in chicken pox what are the side effects of risperdal lynoral without insurance prednisone withdrawal treatment celadrin no prescription compare prices amantadine shelf life valacyclovir hcl 500 mg m 122 buy accutane no prescription guarantee prescription tinidazole buy plavix canada allegra medicine wikipedia side effects of amitriptyline overdose order nexium on line where can i get clozaril pills prescription medicines code of practice authority (pmcpa) do you need a prescription for elimite donde puedo comprar tenormin nitrofurantoin generic reviews lamisil over counter canada how to buy ginseng guide how much does prilosec cost without insurance robaxin dosage recommended levitra professional buy india steroids prednisolone asthma topical betamethasone side effects reglan supplier in uk mobic uses medication list of tesco stores selling diclofenac gel ceallis advair diskus canadian source is acivir pills available over the counter how to use rechargeable lithium-ion battery provera period start robaxin recreational uses generic cialis tadalafil price comparison albuterol sulfate nebulizer treatment buy xalatan online india where to buy periactin weight gain lithium for sale australia order procardia lowest price finax limited india propranolol tablets available in india viagra rezeptpflichtig deutschland best site to buy elimite buy letrozole without prescription tadalafil dosage instructions coming off cipralex 5mg where to buy auto rx treatment buy toradol online no prescription united states naproxen 500mg tablets dosage tenormin generic drug how long does it take for doxycycline hyclate to work for acne buy augmentin online mexico no prescription buy evista 100 where to buy cialis uk buy furosemide no prescription fast delivery buy lasix water pills online clomid with no perscription canadian lisinopril hctz ipecac syrup buy online uk plavix canada best price pariet dosage too high nizoral shortage update seroflo tablets buy drugs from india online generic walmart pharmacy canada store locator florida zyban where to buy prednisolone glucophage prices uk lanoxin side effects uk how safe are prescription drugs from india foreign lipitor discounts codes buy over the counter dramamine online where to buy alligator clips for making bows hair hardware tadapox drug oversea cheap lexapro buy online caverta over counter buy ventolin tablets uk abilify medication treatment aricept prescription coupons what is lotensin medication metformin price canada buy cefixime discount tadalafil paypal reviews on acai berry tablets anticonceptivos yasmin baratos where can i get acai berry in toronto isoptin on line for sale no script buy voltaren cheap can you drink while on clarithromycin overnight buy acyclovir online order brahmi cheap how long do i need to take valtrex for shingles estrace oral reviews oral prednisone dose for asthma side effects of losartan 100 mg non prescription plendil cefixime dosage for std cozaar online no prescription albenza where can i buy it buy zenegra in australia discount bupron mg reviews on prinivil voltaren uses medication altace precio mexico acticin tablets uses what is promethazine made of bactrim ds canadian pharmacys buy ayurslim online india prednisone 10 mg 12 day pack luvox fast india nogales mexico pharmacies viagra bupropion us companies only treatment of asymptomatic rectal chlamydia trachomatis is single-dose azithromycin effective what is the medicine paxil used for adderall xr mexican pharmacy dutas spain buy tetracycline online safe order side effects of lamictal xr 200 mg how to use metformin for weight loss fexofenadine tablets spc atrovent drug oversea metformin without prescription overnight delivery viagra pills for sale uk non generic order buy adalat buy fluoxetine online reviews can u treat chlamydia with amoxicillin fucidin phone orders professional no prescription discounts levitra online how long do i have to take lipitor how to purchase lady era online generic vs namebardn viagra mexican pharmacy no prescription tenormin drugstore generics medicine similar to lexapro lexapro australia generic buy wellbutrin sr low cheap price purchasing chloroquine online what is paroxetine 20mg side effects of brahmi powder evista 40mg buy avapro australia cheap lantus insulin pen can buy bentyl online is cephalexin an over the counter drug pamelor canadian pharmacy orlistat xenical purchase acai overnight oats acheter sarafem pas cher doryx going generic buy fucidin without prescription aldactone max dose ginseng no prrescription cipro dose for uti treatment olmetec plus olmesartan hydrochlorothiazide medicine diclofenac sodium 50 mg is used for what us pharmacy online xenical accutane lawsuit wiki buy isoniazid with visa hytrin tablets for sale accutane lawsuit statute limitations michigan sleeping pills without prescriptions in philippines half price avandamet order generic viagra phone venlor reviews for men buy abilify 2mg canada drug buy anafranil with e check what does paroxetine 10 mg look like zyvox generic name ethionamide drug schedule pain medication for dogs aspirin anacin tablet reviews yasmin lawsuit update buy cheap online pharmacy discount astelin kamagra gold for sale usa most reliable place to buy celebrex online zyrtec 10 mg tablet price brand endep for sale revia medication online buy marine fish online australia ceftin drugstore safe buy shallaki online trimox generic cheap costs buy minocycline with e check what is sinemet cr used for calculate pediatric motrin dose online proscar india cheap finpecia online biaxin online with out prescription buy canadian drugs no prescription discount procardia mg where is eden resort bora bora viagra for sale in northern ireland amitriptyline hcl what is it for what is the generic for compazine order furosemide online lasix drug boneca liv cabeУЇa moda comprar is it legal to order drugs online from canada allopurinol chemotherapy prophylaxis how much is requip tablets desyrel font download free norvasc iv dose pulmicort cheap uk valtrex western australia what does generic lasix look like diovan coupons cards motilium dosage too high glycomet tablets nexium prescription strength prilosec otc long time side effects trandate taking tamoxifen steroids buy generic tegretol with bonus albendazole no prescription needed cheap prevacid online cheap arimidex usa cvs prices is metronidazole or clindamycin over the counter cystone in usa aricept price walgreens evecare from usa pharmacy how long does it take procardia to work for contractions viagra suppliers cheap elimite 40 mg buy lanoxin online from usa purchase viagra super active on line in canada diflucan for sale + no prescription tadacip tablets for purchase azithromycin tablets usp sandoz zyvox generic linezolid western drug zetia side effects of pain pills in dogs can get clomid pharmacy prospect zentel pastile vpxl pills store review buy keftab with visa ortho tri-cyclen mail order tamoxifen price what is clomid used for cycles buy kamagra gold 15mg online dapoxetine order in the us brand advair diskus in canada generic rumalaya prevacid otc infant online viagra scams canadian prandin pills sweat carafate drugstore what is betnovate tablets trazodone sleep medications plavix dose range atarax side effects infants benzac 100mg g buy lipitor online cheap order benicar medication by mail clavamox dt glycomet for sale xeloda tablets 500mg prevacid otc price walmart viagra soft canada all orders cheap safe paroxetine no prescription fong bros baltimore list of tesco stores selling elavil how to import premarin generic actoplus met pharmacy prozac online uk
17 Set, 2014
Conteúdo

Conceito e Uso

I. Conceito e Uso da NF-e

voltar

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 www.nfp.fazenda.sp.gov.br.


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.

voltar

Anuncios Google

Agora...

Nós temos 8 visitantes online
Clientes & Parceiros