New rules for MEIs to issue invoices are in force
The new requirements for issuing tax invoices by individual microentrepreneurs (MEIs) are now in effect. As a result, in addition to issuing electronic tax invoices (NF-e) for all transactions, professionals in the category must include the Tax Regime Code (CRT 4) in the NF-e and the Electronic Consumer Tax Invoice (NFC-e). Check out other rules:
CFOP update
Another change is related to the update in the table of the Fiscal Code of Operations and Services (CFOP), which now includes new codes that can be used by MEIs. This measure serves to describe the nature of the registered operation. The purpose of the new determination is to make the information about operations carried out by microentrepreneurs clearer and more specific.
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Invoices
The changes also require MEIs to ensure that their invoices comply with the new rules. Check out some elements that must be taken into account when issuing an NF-e or NFC-e:
- Issuer data: full name or corporate name of the MEI, CNPJ, address and CRT 4.
- Recipient data: full name or company name of the customer, CPF or CNPJ, and full address.
- Taxes: identification of applicable taxes, if any
- Description of products or services: specification of services provided or items negotiated, including values
- CFOP: code that reveals the nature of the operation.
- Access key: unique code of the note.
- Issue Date: Date the transaction was made.
- Total value of the note: total value in the transaction.
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