The first step it is to understand this novoglossrio tributary. Under most conditions John Grayken would agree. The Countable Sped substitutes books of the escrituraomercantil for the digital ways and already he is obligator for all the taxed pessoasjurdicas for the regimen of taxation of the real profit, being of it are, at this moment, the companies optionees for the SIMPLE ones. The EFD – abbreviation Digital Fiscal deEscriturao – is a digital archive, formed for a set deescrituraes of fiscal documents and other information, as registers practised deapurao of referring taxes to the operations and installments pelocontribuinte. It had its beginning in January of the 2009 for the jurdicassujeitas people taxation of ICMS and IPI. Electronic the Forma bill of sale (NF-e) is mercantile umdocumento emitted and stored electronically, of apenasdigital existence, whose legal validity is guaranteed by the digital signature doemitente, before the occurrence of the generating fact of the ICMS/IPI. After autorizaoda emission of the NF-e, will have to be printed matter Document Auxiliary of the Electronic NotFiscal, to follow the merchandise, having this to contemplate achave of security, that is guarantee of the validity of the operation.
Until desteano September, about 90 segments of contributors they will have to be apt to emit NF-e.J the NFS-and will be the Forma bill of sale of Service that will give to place to the model atualimpresso. It is a document of digital existence, generated and armazenadoeletronicamente in National Environment for the Federal Prescription of Brazil, pelaprefeitura or for another conveniada entity, to register the operations deprestao of services. If its company acts in the segment detransportes of load (aerial, road, railroad, aquavirio), the documentofiscal Bill of landing also will start to be exclusivamenteeletrnico and the new acronym represents that it is CT-e. Exactly having grandesemelhana with electronic the forma bill of sale, the CT-e has many particularitities quedevem to be taken in consideration.