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Overview of the Recipient Acknowledgement process known as Eventos de Manifestação do Destinatário

What is an Electronic Invoicing (NF-e) event?

The Electronic Invoicing event is any fact related to a Nota Fiscal Eletronica. Examples include: the Letter of Electronic Correction (CCe) and Cancellation. The events for an NF-e can be queried on the Internet and represent an overview of facts relating to a particular NF-e. They may be viewed by everyone involved in the operation or only by the Tax Administration.

What is the Recipient Acknowledgement process?

Events allow a NF-e recipient to acknowledge their commercial participation in a business transaction by confirming the information provided in an Issuer’s tax document. This process has four events:

  • Emission Acknowledgement
  • Operation Confirmation
  • Operation Registration Unfulfilled
  • Operation Declined or Ignored

Is there any legislation about the Recipient Acknowledgement process and events concept?

Yes, the changes that were made in Ajuste SINIEF 07/2005 by Ajuste SINIEF 05/2012, from 03/30/2012, and introduce the NF-e event concept and detail all of the Recipient Acknowledgement processes.

Is the Recipient Acknowledgement process mandatory?

Initially, the “Recipient Acknowledgement” process will be voluntary keeping with the rollout philosophy of other NFe updates.  The mandatory use of the process is planned to start in 2013 for some selected types of goods.

If the Recipient Acknowledgement process is not mandatory, why should my company adopt this process?

Recipient’s of goods will receive the following benefits by implementing the process:

  • To know which NF-e’s were issued across the country using the company as a recipient
  • To prevent misuse of your State Registration by NF-e Issuers by preventing “Ghost Transactions” where Issuers use your CNPJ to cover up fraudulent operations when shipping goods to a different recipient than is listed on the tax document
  • To obtain the NF-e XML that has not been forwarded by its Issuer
  • For legal certainty in a tax credit, since an invoice confirmed cannot be canceled by the Issuer
  • To acknowledge with their suppliers that the merchandise was received and formally establish that the commercial invoice for the trade was legal, without the need of the signature printed on the stub of the DANFE.

How does the Emission Acknowledgement work?

The Emission Acknowledgement event registers the NF-e recipient’s request to obtain the XML file. After registering this event, the recipient is allowed to download the XML. The Emission Acknowledgement event does not represent the recipient acknowledgement of the transaction; it only gives conditions for the recipient to retrieve the XML file. The event registers that the invoice recipient is aware that the document was issued, but has not yet expressed a conclusive acknowledgement that the transaction is legal and correct.

All the transactions that have an Emission Acknowledgement event should also have an additional event to record the conclusive acknowledgement of the operation by the recipient as described below.

Should the recipient acknowledge that he received an invoice once he is aware of its emission?

Yes, every invoice must be registered with their acknowledgement within 180 days. This time period will gradually be reduced by the Tax Administration.

How does the Confirmed Operation of a Registration event work?

The event will be recorded after the business transaction completes, which means that the transaction occurred as reported on the issued NF-e. If the invoice is issued for the transportation of goods, the date of the confirmation must occur after the physical entry of the goods in the recipient’s establishment.

This event should also be registered for any NF-e that does not have transportation of goods, but where the emission was registered by the recipient. This is why they are called Confirmed Operation of a Registration. This should also be used if the legally agreed upon trade was executed differently than described by the NF-e,

It is important to note that after the recipient confirms the operation, the Issuer can no longer cancel the NF-e.  So the Emission Acknowledgement request, alone, does not inhibit suppliers from canceling the NF-e.

How does the Operation Registration Unfulfilled event work?

This event will be registered by the recipient when, for any reason, the operation legally agreed between the parties did not take place (goods returned to Issuer or damaged during transportation, etc.).

How does the Operation Declined or Ignored event work?

This event enables the recipient to express any misuse of their State Registration by an NF-e Issuer to cover up fraudulent operations of shipping goods to different recipients. This event protects the recipient from tax liabilities involving the misuse of their State Registration/CNPJ.

What are the next events to be deployed?

The Tax Administrations have already mapped a series of events that will be deployed gradually in the future. The Record of Inspection and Internal Merchandise Registration in “Suframa” are the next events to be included in the legislation.

When will the companies be able to start testing the Recipient Acknowledgement deployment process?

Starting on 07/01/2012, all events linked to the Recipient Acknowledgement process will be available for testing (homologation) on the NF-e National Environment. From August 2012, the recipient companies may start registering the events in the operational environment.

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