Rural microproducers and microfarms, users of the Electronic Single Invoice, also known as NFA-e, can issue the document electronically on the Finance Department (Sefaz) portal. The novelty was announced by governor Mauro Mendes, during the Mato Grosso Produtivo event, and aims to modernize and facilitate day-to-day life in the countryside.
The measure will benefit more than 120 thousand micro-producers from family farming, with an annual income close to R$ 780 thousand, equivalent to 5,350 UPF/MT, who will be able to issue the NFA-e from any computer with internet access. Access to the NFA-e issuing system must be done through the taxpayer's restricted area (Web Access) on the Sefaz website.
“Throughout that year, around 60 thousand people, families and rural producers had to travel to a farm unit to issue a separate note to be able to transport and this was a difficulty, a giant inconvenience. We have now registered 120,000 small family farming entrepreneurs who will be able to issue electronic separate invoices from their home, from their computer, much more easily,” said Mendes.
In addition to the ease, the taxpayer will save on travel and waiting time for physical assistance. This is because, as it was issued individually, the microproducer needed to go to a Sefaz unit, for each new sale, to obtain the tax document.
According to surveys by the State Tax Authority, in 2019 alone, 273,463 NFA-e were issued in farm units. The expectation is that this volume will be generated by the taxpayer himself, on the internet.
The Deputy Secretary of Taxpayer Relations, Maria Celia de Oliveira, explains that the NFA-e must be used to cover the sales of goods and merchandise in internal and interstate operations.
“The electronic separate invoice is valid in the national environment, this means that the microproducer will be able to transport their goods anywhere in the country because the NFA-e is there in the electronic invoice environment”.
The Secretary of Family Agriculture, Silvano Amaral, thanked the efforts of the finance department employees who facilitated the availability of the separate electronic invoice to microproducers.
“With this facilitation, he will be able to have his income certified and will be able to better register and access credit. Because many times you arrive at the bank and don’t have proof of income, so this helps a lot.”
In addition to facilitating the microproducer's daily life, the electronic issuance of tax documents simplifies procedures and makes transactions safer for both the taxpayer and the State Tax Authority.
Although it was implemented in Mato Grosso almost a year ago, the issuance of the NFA-e online was only permitted for operations with cattle and buffaloes. An update to the issuing system, carried out by the Finance Department (Sefaz), expanded the internet issuance options for all operations subject to Tax on the Circulation of Goods and Provision of Services (ICMS).
How to issue?
To issue the Electronic Single Invoice, the rural microproducer and microfarm farmer must have a State Registration linked to the CPF and active with the Finance Department. In addition, a password is required to access the taxpayer's restricted area (Web Access).
If you do not have a password, the taxpayer must request access on the Sefaz website. To do this, it is necessary and important that the email address is updated in the Taxpayer Registration, as the new password will be received via email.
The document is issued in the same model as the traditional Electronic Invoice (NF-e), the only difference is that the taxpayer does not need their own issuing system. In addition to digital issuance and storage, the NFA-e has legal validity throughout the national territory and is secure, with digital certification from Sefaz.
Next steps
According to the Finance Department (Sefaz), the next step is to allow the issuance of NFA-e, over the internet, for individuals or legal entities that do not pay ICMS, who may need to issue tax documents. The issuance of NFA-e will also be provided for individual micro-entrepreneurs (MEI) who have not opted for the Electronic Invoice (NF-e).
Source: agrolink
