CPF obligation on NFC-E in purchase above R $500 in force in Paraíba

Since January 1, the ordinance published on April 26, 2017, was entered into force in the official electronic journal of the State Revenue, which brings the obligation to issue the electronic consumer invoice (NFC-e) of the identification of the recipient of both the CPF , in the case of a person, or of the CNPJ, if he is a legal entity, in purchase equal to or above R $500, in the commercial establishments of Paraíba.

The requirement of the mandatory CPF in the NFC-E was postponed for eight months, after the request of the class entities and entrepreneurs from retail sectors, to make adjustments to the system, to carry out training with the cashier operators and also of nature Pedagogical to consume

rs. However, the initial deadline, according to the deadline established by ordinance 23 of the official electronic Journal of State Revenue on January 21st, 2017, was May 2, 2017, but in view of the acceptance of the sector's claims the inclusion of the purchaser's CPF in NFC-E was only optional and without penalties for the establishments in Paraíba achievements to the necessary adjustments over eight months of 2017. " This p

ostponement for the mandatory period of eight months was sufficient for the commercial establishments to carry out an educational campaign of a pedagogical nature, thus generating the habit between the cashier operators to request the registration of the CPF in Electronic invoice to consumer as customers in purchases above R $500 ", explained the Secretary of State for revenue, Marconi Marques Frazão. Own initi

ative-some networks of pharmacies, supermarkets, department stores in Paraíba, for Own initiative, already practice the requirement of registering the CPF in the NFC-E of customers in purchases above the value determined by the new Ordinance (R $500) since last year, while other retail companies already adopt the requirement of the CPF on NFC-e even in purchases of Lower than the ordinance, although registration of the document is not mandatory. Impor

tance of the CPF-the Secretariat of State of revenue highlights the importance of registering the CPF in NFC-E for consumers. In addition to ensuring the recovery of the fiscal document in case of losses and erasures, the inclusion of the CPF guarantees the identification of the consumer to prove the purchase, if the product has defects or addictions from the origin, thus stimulating the exercise of Fiscal citizen

ship. The CPF on NFC-E will also bring more security, transparency and tax control in purchases. The state revenue also clarifies that for retail trade, the inclusion of the CPF will not influence the payment of the ICMS tax, because the taxes will be the same with or without the CPF in t

he NFC-E. Legislation provides values to States – federal legislation allows each State has autonomy to establish the minimum value to enter the CPF in the NFC-E. Other units of the Federation have already reduced the value in the electronic invoice with a CPF requirement, for example, Ceará (R $200.00), Bahia (R $400.00) and Alagoas (R $500.00). The legislation that bases the ordinance is the Decree No. 37.216/2017 and the adjustment sinief (National System of economic and tax information)

19/2016. Penalties for establishments – a new fine has been stipulated in case of breach of the requirement of the CPF or CNPJ In case of purchases equal to or above R $500 in Paraíba. The value will be of a UFR-PB per electronic tax document issued, limited to ten UFR-PB per month, both to establishments that do not include the CPF in NFC-E and also those who transmit with delay to the SEFAZ/VIRTUAL system, the consumer invoice Electronics (NFC-E), model 65, issued in contingency.

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