Now on April 01st, companies who currently issue Nf-es with the XML 1.1 must switch their systems in order to comply with the XML 2.0 technical requirements.
This is the first step down the road to Nf-e 2G. This new generation will include lots more validations and events during the Fiscal document (Nf-e) lifecycle. The responsibility over the fiscal document, nowadays, lies over the issuer only. For the next generation, all parts involved will be responsible for the info contained in the XML file – issuer, receiver and forwarder.
For such purpose to be achieved, with the implementation due to next April, a higher level of validations will take place. New validations are:
- IPI Total value and items values must match
- ICMS Total value and items values must match
- ICMS Base value and items values must match
- Total value of products and items values must match
- Insurance Total value and items values must match
- For special cases of CST, ICMS value and the calculation (rateXitem value) must match
- Forwarder CNPJ must be valid
- Forwarder CPF must be valid
As you can see from the last two items, the start of extended responsibility is indicated.
All these new rules and some other existing field validations have caused a much higher number of rejections from SEFAZ. For those companies without an appropriate Master Data maintenance and cleansing, the number of rejections will grow significantly.
Another burden which arises with the new version are the Tax Scenarios (CST) and their relating Tax laws. Currently, they are not validated whether they are right or wrong between each other. But, in XML 2.0 this is also validated.
All over the Internet, you can find Brazil tax sites with testimonials from companies under such kind o f issues.
Please, feel free to add your experiences or comments on this blog!
Thank you.
