Indirect TaxesSão Paulo, June 11, 2008Electronic Bill of Lading – e-bill of lading Following the implementation of the electronic invoice, the e-invoice (NF-e), state governments together with the Federal Revenue Department (RFB) are making preparations to enable them to receive the electronic version of the tax document that every carrier should issue before starting its journey and should also hold during the trip, i.e., the bill of lading, which from now on will also have an electronic version, the e-bill of lading. Currently, the bill of lading is issued on paper, in at least two parts, and should be kept for five years. With the adoption of the electronic form, it is expected that carriers will save time in the clearance of their cargos at transit inspections, reduce the volume of paperwork stored and reduce costs related to possible process inspections. The e-bill of lading, whose validation criteria for compliance is practically the same established for e-invoices (NF-e), will also be instantly transmitted to the State Revenue Department of the jurisdiction of the issuing taxpayer before the transport operation begins, enabling control and respective follow-up of the operations by inspection authorities. A simplified graphic representation of the e-bill of lading will be issued on paper, known as the Auxiliary Document for the Electronic Bill of Lading (CT-e), in order to offer legal protection for the rendering of the transport service. It will comprise of the bar code printed in bold, whose purpose will be to facilitate and accelerate electronic inquiries of the CT-e in case there is an inspection. This new model of the electronic tax document was established by the Sinief Adjustment (9/07). For further clarifications contact one of our professionals: Roberto Cunha, + 55 11 2183-3118, rcunha@kpmg.com.br Yours truly, Roberto Alves da Cunha |
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